I have a 1099 R to enter but I never received the distribution on the form?

[pmlpines]

I received a 1099R for a distribution I never received. do I have to report it?

[DoninGA]

Yes, a copy of the Form 1099-R was sent to the IRS so that they expect to have the 1099-R entered on your tax return.

You need to contact the payer and find out why you received the 1099-R if funds were never withdrawn.  If this current form is incorrect they will be able to send you a corrected form.

[maglib]

@pmlpines 

  Is this just some company randomly sending a 1099R?  Is it because the money went to a ex spouse?  Please elaborate why you didn't receive.

If you were not the rightful recipient, 

1. You need to contact whomever gave you the 1099-R and get them to issue a corrected one with 0 reported.  After calling them put the request in writing.  

If they refuse, If a company refuses to issue a corrected 1099-R, report them to the  IRS by calling 800-829-1040 (maybe impossible at this time of year to get through), or visiting a Taxpayer Assistance Center.  Use Form 4852 (Substitute for Form W02/100-R to report the accurate figures on your tax return.

2. If you were the rightful recipient and the funds were allocable to you, then you must report the income.  Depending why you are claiming you never got them would depend on what else you can do, like reporting the money as a nominee via an adjustment or reporting it as alimony, etc.  If the Funds were supposed to be to another recipient, you can complete and mail a 1099 R to that person and you claim it as a nominee and reduce the amount during the interview as part of adjustments.

@pmlpines

[VolvoGirl]

What code is in box 7?   Maybe it’s not for a distribution but something else like a rollover or conversion?   Do you recognize the account it’s from?   Did you transfer any money to another account?   Or maybe had a loan you didn’t pay back?   Like from a prior job?