Existing machine reading comprehension models are reported to be brittle for adversarially perturbed questions when optimizing only for accuracy, which led to the creation of new reading comprehension benchmarks, such as SQuAD 2.0 which contains such type of questions. However, despite the super-human accuracy of existing models on such datasets, it is still unclear how the model predicts the answerability of the question, potentially due to the absence of a shared annotation for the explanation. To address such absence, we release SQuAD2-CR dataset, which contains annotations on unanswerable questions from the SQuAD 2.0 dataset, to enable an explanatory analysis of the model prediction. Specifically, we annotate (1) explanation on why the most plausible answer span cannot be the answer and (2) which part of the question causes unanswerability. We share intuitions and experimental results that how this dataset can be used to analyze and improve the interpretability of existing reading comprehension model behavior.