With regard to Forms 1099-R, the IRS Automated Underreporter (AUR) system generally kicks out a tax return for manual examination only if the amounts reported on Form 1040 lines 4a, 4b, 4c, 4d and 17 disagree with the amounts reported on the Forms 1099-R received by the IRS from directly from the payers. Attaching Forms W-2 and 1099 are mainly done just to corroborate the amount shown on line 17, which is why only the details of those Forms 1099-R showing tax withholding are included in the e-file transmission.
