On a Form 1099-R with only code 1, 2 or 7 in box 7 and the IRA/SEP/SIMPLE box marked, the payer is never permitted to report a zero in box 2a (unless they are also reporting a zero in box 1 because the form is a corrected form intended to show that there was actually no distribution from the traditional IRA). The amount in box 2a must be the same as the amount in box 1 unless the form is reporting a distribution of an excess contribution after the due date of the tax return, in which case box 2a is required to be left blank.
