USA 401k Loan deemed distribution and Payback

[apdcpas]

Client terminates employment in 2015 and gets a 1099r for loan balcnce that is recorded as taxable income on 2015 tax return.
Client then pays back 401K full amount of loan balance in 2018 ( with in five year period). Can an amended return be filed to classify the deemed distribution as a rollover?

 

[kirby]

Fact is there was no rollover. (Rolled over to where? is the question the IRS will ask) So , no.