If box 2a of a Form 1099-R with codes 8 and 1 in box 7 and the IRA/SEP/SIMPLE box marked has the same amount in box 2a as is in box 1, the Form 1099-R has been prepared improperly and you need to obtain a correction from the payer. The amount in box 2a of a Form 1099-R with codes 8 and 1 in box 7 and the IRA/SEP/SIMPLE box marked can never have box 2a equal to box 1 because the amount in box 2a of this form is to indicate the amount of earnings included in the gross amount distributed. Having an amount in box 2a equal to the amount in box 1 would imply that you earned a nonzero investment gain on $0 invested, which is nonsensical. With $0 of investment gain the amount in box 2a of this Form 1099-R should be $0.
