You must have the 1099-R. Nothing in a W-2 applies to a retirement plan distribution. If he paid tax (had tax withheld) then that must be in box 4 on the 1099-R to be credited for it. You must know the proper box 1, box 2a and codes in box 7 to enter a 1099-R. Failure to report the 1099-R will result in a bill from the IRS that wants tax on the entire distribution if they receive a 1099-R from the company but you fail to enter it.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
