Why is our employer issued 1099-R for a new ESOP program stating we would have to pay tax this one time, but there is no reduction in refund when info is entered?

[netty6169]

We did not receive any distributions, but employer stated that we needed to file in order to pre-pay tax

[dmertz]

Is this a Roth ESOP?  An employer contribution to a Roth ESOP is a tax deduction for the employer but is taxable to the employee since it will not be taxed again when distributed from the Roth ESOP to the employee.