Well, darn, I wasn't thinking about a gas water heater! We changed ours to electric when we moved into our house years ago, because the gas co. would not turn the gas on until we put it on a stand for safety. So, we thought we should just get the power co. to put in a free one. So, I guess I though everybody else had electric, too But, hey those little space heaters are wonderful. Yeah, summer in the south, here in Bama, too, we could NOT go without air conditioning. We would melt!
Call the IRS, they will help you figure out what to do with the 1099-R. I had to figure out some capital loss years ago, and called them and they walked me through the process. Maybe you have had expenses that at least can offset what you may be out. What about expenses paid for your S?
Maybe there is something part time within walking distance of your full time job, for maybe an hour or two after you get off work. That could be enough to get through this. Maybe on your lunch break you could walk around and ask.
I love the "pay it forward" thing. It's like after the tornado, we came home to find a bag of goodies, including some carrot cake on the front porch. I kind of think I know who done it, but there was no note. So, now I want to do something anonymous for someone else.
But, hey those little space heaters are wonderful. Yeah, summer in the south, here in Bama, too, we could NOT go without air conditioning. We would melt! 
