Yes, I believe that filing a substitute Form 1099-R will require mailing your tax return.
See page 1 of the Instructions for Forms 1099-R which indicates that reporting is required if the gross amount of the distribution is $10 or more. However, see page 2 which says, "you do not need to file Form 1099-R to report the surrender of a life insurance contract if it is reasonable to believe that none of the payment is includible in the income of the recipient." Of course, why would there be any tax withholding if they believed that none of the distribution would be taxable. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1099r_16.pdf">https://www.irs.gov/pub/irs-pdf/i1099r_16.pdf</a>
Keep in mind, the taxable amount is the gain is relative to the premiums paid in, not simply gains from investment performance. For example, if you paid in $10,000, investments produced $2,000 of returns, but $3,000 went to cover the insurance mortality charges, the surrender value of $9,000 means that you have no gain relative to the $10,000 paid in.
