Did you mistakenly enter a zero in box 2a of a 1099-R form reporting a distribution from an IRA? A Form 1099-R with code 1, 2 or 7 in box 7 and the IRA/SEP/SIMPLE box marked must always have box 2a equal to box 1 except in the rare case where you have obtained a distribution of an excess contribution after the due date of the tax return for the year for which the excess contribution was made.