Why does 1099R line1 go to 1040 line 4b rather than 1040 line 4a???

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Why does 1099R line1 go to 1040 line 4b rather than 1040 line 4a???

That’s ok. If the gross amount on 1099R is the same as the taxable amount the gross amount is not included on the "a" line.

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