Level 11
		
	
				
		
	
		
			
    
	
		
		
		04-15-2023
	
		
		09:16 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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The technically right answer is that you can't. If you were to accidentally code the withholding as Backup Withholding, leaving it off the 1099-R input and entering it wherever backup withholding goes, it passes out just fine and the IRS won't complain.