There is an insurance company (I don't know which one) that apparently mistakenly believes that a Form 1099-R issued for something related to a loan from an insurance policy (I don't remember exactly what) is reportable in box 2a without including it in box 1. Is this your situation? If so, you are unlikely get a proper correction from the insurance company and you might be necessary to file a substitute Form 1099-R (Form 4852) to add the box 2a amount to box 1. However, before filing the substitute form you are first required to attempt to get a corrected Form 1099-R if the form provided by the payer shows an amount in box 2a greater than the amount in box 1.
