The line that the distribution goes on is dictated by the code in box 7 of the Form 1099-R and the marking of the box and TurboTax properly adheres to this. If the the Form 1099-R provided by the payer has the IRA/SEP/SIMPLE box marked or there is a code J, T or Q in box 7, the annuity is an IRA annuity and belongs on 2019 Form 1040 line 4a or 4b. Any other Form 1099-R belongs on line 4c or 4d.
