If box 2b is not checked, and box 2a has zero in it, then nothing to worry about and no need to report.
I see this most often on a "trustee-to-trustee" transfer of funds from one tax deferred retirement account, to another. In those situations where you never touch the money, a 1099-R is not even required to be issued. Why one would be issued anyway is beyond me. So if you have this situation, treat it as if you never received a 1099-R to begin with.
