since you say it's taxable, 2a must be completed. Generally, it's the same as box 1 and for a Traditional IRA code 7, and the IRA box is checked. if it's for an IRA and you have made non-deductible contributions Form 8606 is also required so the 2a amount can be prorated between taxable and non-taxable. The 8606 also requires the Fair Value of all Traditional IRAs as of 12/31/2025
the answer would vary for other retirement accounts and codes.
