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Why is Box 1 distribution used as income when Box 2 a has a smaller amount on my 1099R?

This is the first year of this Annuity distribution. Code shows 7D. Box 5 shows the amount of contributions or insurance premiums made.

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Why is Box 1 distribution used as income when Box 2 a has a smaller amount on my 1099R?

https://ttlc.intuit.com/replies/4914335

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Why is Box 1 distribution used as income when Box 2 a has a smaller amount on my 1099R?

https://ttlc.intuit.com/replies/4914335

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