Dear Mpanzer89 (and others) The IRS requires the taxpayer to explain the absence of a 1099R on Form 4852. So my question was intended to find out whether anyone knew why the insurer was not required to provide a 1099R, not whether any gain was taxable. The insurer eventually provided a citation to an example in a temporary reg, apparently still in force: Treas. Reg, 35.3405-1T, F-24. Read it and enjoy. Pretty Obscure (unless you are an insurance company).
