Just to clarify: if the mutual fund is in an IRA, then only deposits, withdrawals, and transfers are reported, and they would appear on a 1099-R. Interest and dividends in an IRA are never reported. If the fund was NOT in an IRA, then the opposite is true: deposits and withdrawals don't matter, but interest and dividends ARE reported. So if interest and dividends are zero, there is nothing to report, no matter what kind of account it is.
