I received a 1099R for a Life Insurance policy

If you received a 1099-R for a life insurance policy where no cash distribution was received and the money was used to pay the policy premium, it is generally considered a non-qualified plan. 

Qualified plans must meet specific IRS and ERISA criteria, such as minimum participation requirements, nondiscrimination rules, contribution limits, and vesting schedules.

Qualified retirement plans can include:

1. A qualified employee plan such as a section 401(k) plan, including single-participant or "solo" plan for sole proprietors
2. A qualified employee 403(a) annuity plan
3. A 403(b) tax-sheltered annuity plan for employees of public schools or tax-exempt organizations
4. An individual retirement account under section 408(a) or an individual retirement annuity under section 408(b) (known as an IRA)

To determine whether your plan is a qualified plan (most but not all plans are), check with your employer or the plan administrator.

For more details, check out TurboTax's Tax Tips & Articles and the IRS guidelines.