So you have a 1099-R with $25 in Box 1 for Gross Distribution and also $25 in Box 2 for Taxable Amount?
If so, the Code in Box 7 of your 1099-R may offer a clue as to why it was issued to you.
Financial Institutions do sometimes need to issue 'Corrected 1099-R's'.
If you believe yours is in error, contact your Financial Institution.
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