Resulting from a legal settlement I received a check (I cashed the check) and a Form 1099-R. Box 1 Gross Distribution: $280.01; Box 2a Taxable Amount: BLANK; Box 2b Taxable Amount Not Determined & Total Distribution (Both are Checked); Box 4 and Box 12: Fed and State Taxes ARE Withheld; Box 7: Code 1; IRA/SEP/SIMPLE: NOT Checked; Boxes 3,5,6,8,9a,9b: BLANK

This money was NOT rolled over.

This was the result of mass legal action concerning my 401k plan.

On form 1040 do I include this $280 on lines 16a and 16b (both lines), or just on line 16b?

Any help would be appreciated. THANKS.