What pension income are you receiving? Are you referring to a foreign pension that may report a substitute 1099-R?
What would be the need to report the pension distribution on line 5a but not 5b?
I am only aware of an IRS from 1099-R with code G for a rollover which would report a value on line 5a of the IRS form 1040 tax return and $0 on line 5b.
@florencebaird
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
