It seems extremely likely that the Form 1099-R is incorrectly prepared and that box 2a should have the same amount as box 1, not zero.
For what year was the excess contribution made?
Was the excess contribution the result of an excess deferral from your compensation or was it instead an excess employer contribution (perhaps the result of failure of ADP or ACP testing)?
How did you already pay taxes on this amount?
No, distributions of excess contributions are not eligible to be rolled over to another retirement account. However, a code 1 without a code 8 or code P is not reporting a distribution of an excess contribution, it's reporting a regular distribution. Is there no code 8 or code P along with the code 1?
