TaxGuyBill
Level 15

It could be a mistake, but in the Instructions it shows it could be "to report a distribution from a life insurance, annuity, or endowment contract and for reporting income from a failed life insurance contract under section 7702(g) and (h)."

https://www.irs.gov/pub/irs-pdf/i1099r.pdf#page=17

0 Cheers