Line 4a includes only IRA and not including pensions. For pension 1099R entered 7 in Box 7; IRA/SEP/SIMPLE is not checked; Box 7 wants 2nd code which I don't have.

[Texas Roger · Accepted solution]

All IRA's, pensions and annuities are entered on line 4. If all of the IRA or pension was taxable, it is only entered on 4b and not 4a. If you only have one entry for box 7, ignore the other entry. 

[richsg]

Review the Form 1040 worksheet.  In our case, the IRAs were fully taxable and appeared only on the worksheet column for Line 4b.  However, while two of three pensions were not fully taxable, the total of all three pensions was listed in the column for Line 4a; and the sum of the taxable amount for all three pensions was entered in the column for Line 4b.  The reason is contained in IRS instructions for Form 1040, Line 4 which states:  "Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 4a . . . If your Form 1099-R shows a taxable amount, you can report that amount on
line 4b. . ."  Apparently, IRAs are only listed in 4b (since fully taxable?).