taxable amount on a 1099-r

[Joe Carter]

If the taxable amount on a 1099-r is less than the gross distribution why does the gross distribution get transferred to the 1040 but not the taxable amount

[rbynaker]

Because the IRA box is checked.  IRA taxability is typically calculated on Form 8606 and depends on after-tax basis in the IRA and the value of all IRAs on 12/31.