dmertz
Level 15

Get your taxes done using TurboTax

If the taxable amount of the rollover is zero, line 5a is required to include the gross amount of the distribution.  The amount present on line 5a has no effect on the rest of the tax return.  It's only there to inform the IRS that you entered all of your Forms 1099-R that report income from employer plans and annuities and that some of that income is nontaxable.