If box 2a is zero then it is not taxable. Why do you need a substitute 1099-R. The taxable amount on the 1040 form line 4b or 4d should be ze
However, the error that you get would appear to have noting to do with a 1099-R at all.
If you had a 2018 excess ESA contribution on your 2018 tax return and it carried to 2019 then that is not related to a 1099-R.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
