I have a 1099-R for a qualified pension that I started receiving monthly payments for this year. It is all taxable and I am well over retirement age. I would expect the amount in Box 1 of the 1099-R (Gross distribution) to show up on Line 5a Form 1040 (Pensions, and annuities), but it remains blank. However, Line 5b (Taxable amount) shows that number.
As a result, the income and tax are calculated correctly, but I'm curious what Line 5a is blank.
If the distribution amount and the taxable amount are the same then there will not be an entry on Line 5a on the Form 1040.