If no dollar amount in box 12 then ALL boxes 12-14 MUST be left blank. (Some payers automatically fill in box 13 & 14 even when not required and they should be blank. They also violate the 1099-R rules by entering anything in box 12 other that a positive dollar amount greater than 0.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
