A Form 1099-R is not permitted to have a code B in box 7 and have the IRA/SEP/SIMPLE box marked. The code B indicates that the distribution is not from an IRA. Codes B and 1 together indicate that the distribution is an early distribution from a designated Roth account in an employer-provided retirement plan like a 401(k), not from an IRA.
If the Form 1099-R that you received from the payer actually has codes B and 1 in box 7 and the IRA/SEP/SIMPLE box marked, contact the payer to obtain a corrected form.