Does your Form 1099-R have a code 3 in box 7? If so, and you are under your employer's minimum retirement age the distribution is entered as wages on the Form 1040.
IRS Form 1040 instructions (2020) for Line 1, page 23 - https://www.irs.gov/pub/irs-pdf/i1040gi.pdf#page=23
• Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer.
