Someone I know made an indirect rollover from a 401(k) plan. He took the distribution in December 2010. The 1099R shows the total distribution as well as the taxable income and taxes withheld. However, by February 2011 (within 60 days) he rolled over his distribution into an IRA account. Since the IRS will see the taxable amount for 2010 as the total distribution, should I file the 2010 return with just the information from the 1099R, or, since I have the receipt for the rollover into another account and it is within the 60 days, should I adjust the taxable amount by the amount rolled over on the current year return?