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I entered it as Miscellaneous Income last year. Just to clarify, you are saying I don't have to enter the 1099R with the code P at all this year, but I think I just saw a screenshot from Turbotax saying I should still enter it even if I paid last year (it just won't be taxed again)? If I enter it again, would IRS think I didn't pay the tax owed on it? Or would they just know that I have already paid? I hope my question is clear.

 

Thank you so much