TurboTax also asks for an explanation statement if one mistakenly enters a zero in box 2a of TurboTax's 1099-R form when the the code in box 7 is 1, 2 or 7 and the IRA/SEP/SIMPLE box is marked. For a rollover of a distribution from an IRA, the amount in box 2a of such a Form 1099-R must ALWAYS be the same as the amount in box 1.
