The only Forms 1099-R that would need to be reported on tax returns for two consecutive years are those with code P in box 7 and that have nonzero amounts in both box 2a and box 4. This would include a Form 1099-R from a Roth IRA that includes both code J and code P in box 7. A Form 1099-R that has no code P in box 7 is only reportable on the tax return that corresponds to the year of the Form 1099-R.
