Why would I get a 1099r on my life insurance policy that I do not have a loan on or did any transactions on it?

[MFM1973]

It was for a small amount around $300 and didn't list any amount in the "taxable" box.  It was listed as a "normal distribution".

[MargaretL]

That's a good question. You would generally receive 1099-R if you cashed out or surrendered your policy... if the cash value exceeds your contributions, the excess is considered taxable income and is reported on 1099-R. Since you say no transactions were performed, I recommend that you contact the insurance administrator and verify.  If they issued it by error, they might have to correct it. 

Your other option is to just enter 1099-R as it is and see if it affects your refund at all... since the amount is so small...code in box 7 determines if the $300 is taxable and "normal distribution" means it is taxable, it may save you time to just enter it.