I spoke with an IRS agent and we discussed the issue for about 40 mins. and was told that since my pension was partially taxable then all of my distributions need to be included on line 4a even though my IRAs are fully taxable. She told me that if she were filling out her form she would be sure to put the gross distribution of all 1099Rs on line 4a if one or more of those was only partially taxable. This IS the issue. When one has multiple distributions and not all of them are fully taxable the information on line 4a is incorrect since it does not reflect the gross distributions of all of the 1099Rs. There were no issues when pensions, IRAs and annuities were not combined.
I am Case 3 as described by
@prtaylor56
