Line 8 other income.  The actual 1099R does not get entered.

FYI, what I do in this case when the taxable amount is less than the gross amount, I enter two line on other income- gross amount, then negative basis or capital contributed. This nets to box 2 taxable distribution. So the IRS sees the whole amount entered. 

When there is FIT withheld, I also attach the 1099R as a pdf, although I don't believe they see it anyway.