@avian99 as per IRS 1040 instructions, the fully taxable pension is only reported on line 4b and none reported on line 4a. All 1099R gross distributions should be included on line 4a and theirs related-taxable distributions will be included on line 4b together with fully taxable pension. That is why the 4b > line 4a.
You can retrieve IRS 1040 instruction from IRS.gov. Hope you will agree with me.
