"If a distribution check is issued and then subsequently voided and reissued in the same year, the amount reported on the Form 1099-R should be the amount of the reissued check. If a distribution check is issued in one year, but voided and reissued in a subsequent year, this would be a 1099-R reportable distribution in the year of original distribution and is also reportable as income on the recipients' personal tax return for that earlier year.... If a distribution check is issued and subsequently voided in the same year, but reissued in the subsequent year, the distribution should be reported on the Form 1099-R for the year the check was reissued."  MORE >>