Is a 1099R where 2a is unknown taxable?. This is distribution code 4 - death benefit. Is the amount in line 1, gross distribution taxable?

[Coleen3]

Most of the time yes. A box 5 amount would indicate that it might not be.

If you made periodic payments from a qualified plan and the annuity starting date is after November 18, 1996, you must use the simplified method to figure the tax-free amount each year. See Annuity starting date in 1998 or later, earlier. If a total distribution is made, the total employee contributions or insurance premiums available to be recovered tax free must be shown only in box 5. If any previous distributions were made, any amount recovered tax free in prior years must not appear in box 5. For payments of reportable death benefits, enter your estimate of the buyer’s investment in the contract in box 5.