Thanks. I am concerned that leaving form 1040, Line 4a and Line 4b blank may trigger an IRS notice, since the IRS may wonder where the $6,000 reported on the 2025 Form 1099-R went (IRS should have a copy of the 2025 form 1099R in their database). If the IRS does raise a question regarding the 2025 individual tax return, I guess can assist the client in providing an explanation.