The client did a direct rollover a Roth 401k to a Roth IRA in 2020. He was mailed two checks. One for the non-taxable Roth designations and another for employer contribution matches. However, he didn't deposit the employer check into the Roth IRA due to COVID hardship, but the 1099-R is showing this distribution as a non-taxable direct rollover. The client would like to file the 8915-E to include the distribution in income in 2020 and avoid the 10% penalty.

How do I adjust the taxable amount on the 1099-R such that the employer match distribution becomes taxable?