Depending on the code in box 7 on the 1099-R and if the IRA/SEP/SIMPLE box is checked, the box 1 amount should appear on your 2017 1040 form line 15a or 16a (lines 11a or 12a on a 1040A form).
Even if box 2a is zero you are still required to report the 1099-R on your tax return or the IRS can assume that you did not complete the transaction that made it not taxable.
There can be some situations where such as rolling what would otherwise be non-taxable into the wrong type of account that makes it taxable.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
