1099-R Qualified Pension gross distribution not showing up in 1040 Line 5a

Forum|Forum|2 years ago
February 14, 2024
2 replies
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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.

Best answer by dmertz

This is per the IRS instructions for line 5a/b. If the entire amount of pension and annuity income is taxable, line 5a is to be left blank and the amount is to be shown only on line 5b.

DoninGA

Employee

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.

dmertzAnswer

Employee

This is per the IRS instructions for line 5a/b. If the entire amount of pension and annuity income is taxable, line 5a is to be left blank and the amount is to be shown only on line 5b.