Box 2a of Form 1099-R is the amount of Box 1 that is taxable. Most of the time this amount is the same. A few things to check that could help you figure out the amount for Box 2a:
- Are either of the boxes in Box 2b checked? Is there an amount in Box 5?
- In Box 2b is the box Taxable amount not determined checked. If so, the payer does not know if the amount is taxable. One way to check to see if any of Box 1 would not be taxable is to look at Box 5. If there is an amount in Box 5, then typically the amount in Box 2a would be the difference between Box 1 and Box 5. If this is the case, go ahead and enter the difference in Box 2a.
- If neither box is checked in Box 2b or if the box is checked that says Total Disbursement, most likely the amount of Box 2a should be Box 1.
- Another place to double-check is Box 7. If Box 7 is a Code 7 and the IRA/SEP/Simple box is checked, then that is another sign that Box 2a should be the same amount as Box 1.
Double-check your 1099-R in the places indicated above, if this still does not give you an answer, then you will have to contact the Payer of the 1099-R to find out why Box 2a was left empty and ask them what the amount should be.
