I have a client who was forced to receive RMD payments from an old pension (job they had in 90's). The were able to read the fine print and prove that they don't need to take RMD at 62 and they never cashed the checks. The pension stopped sending checks  eventually but they issued a 1099-R for $7000.

The client doesn't have this money. I hate to have this retiree who just lost her husband have to pay tax on money she doesn't have.

I was thinking of checking box B1 (Entire distribution rolled over)

Any ideas?