Line 4b
IRA Distributions Taxable Amount | |||||
| You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 4a and 4b instructions, an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA (which includes a Roth IRA that receives contributions from a SEP arrangement), and a SIMPLE IRA (a SIMPLE IRA may either be a traditional SIMPLE IRA or a Roth SIMPLE IRA). | |||||
| TAX TIP. Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld. | |||||
| TAX TIP. For purposes of these Exceptions, Roth IRA includes a Roth SIMPLE IRA. | |||||
| Exception 1. Enter the total distribution on line 4a if you rolled over part or all of the distribution from one: | |||||
| • | Roth IRA to another Roth IRA, or | ||||
| • | IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA). | ||||
| Also enter “Rollover” next to line 4b. If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn't rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590-A and Pub. 590-B. | |||||
| If you rolled over the distribution into a qualified plan or you made the rollover in 2025, include a statement explaining what you did. | |||||
| Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. | |||||
| 1. | You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2024 or an earlier year. If you made nondeductible contributions to these IRAs for 2024, also see Pub. 590-A and Pub. 590-B. | ||||
| 2. | You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 4b; you don’t have to see Form 8606 or its instructions. | ||||
| a. | Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2018 or an earlier year. | ||||
| b. | Distribution code Q is shown in box 7 of Form 1099-R. | ||||
| 3. | You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2024. | ||||
| 4. | You had a 2023 or 2024 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year. | ||||
| 5. | You made excess contributions to your IRA for an earlier year and had them returned to you in 2024. | ||||
| 6. | You recharacterized part or all of a contribution to a Roth IRA as a contribution to a traditional IRA, or vice versa. | ||||
| Exception 3. If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Enter “QCD” next to line 4b. | |||||
| A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions). You must have been at least age 70 1/2 when the distribution was made. | |||||
| Generally, your total QCDs for the year can't be more than $105,000. This includes any amount (up to $53,000) of a one-time QCD to a split-interest entity (SIE). If you file a joint return, the same rules apply to your spouse. The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. If you make the one-time QCD to an SIE, you must attach a statement to your return. See Pub. 590-B for details on QCDs, including the information you must include on the attachment for QCDs to an SIE. | |||||
| CAUTION. You cannot claim a charitable contribution deduction for any QCD not included in your income. | |||||
| Exception 4. If all or part of the distribution is a health savings account (HSA) funding distribution (HFD), enter the total distribution on line 4a. If the total amount distributed is an HFD and you elect to exclude it from income, enter -0- on line 4b. If only part of the distribution is an HFD and you elect to exclude that part from income, enter the part that isn't an HFD on line 4b unless Exception 2 applies to that part. Enter “HFD” next to line 4b. | |||||
| An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA. If eligible, you can generally elect to exclude an HFD from your income once in your lifetime. You can't exclude more than the limit on HSA contributions or more than the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the HFD is first considered to be paid out of otherwise taxable income. See Pub. 969 for details. | |||||
| CAUTION. The amount of an HFD reduces the amount you can contribute to your HSA for the year. If you fail to maintain eligibility for an HSA for the 12 months following the month of the HFD, you may have to report the HFD as income and pay an additional tax. See Form 8889, Part III. | |||||
| More than one exception applies.. If more than one exception applies, include a statement showing the amount of each exception, instead of making an entry next to line 4b. For example: “Line 4b – $1,000 Rollover and $500 HFD.” But you don’t need to attach a statement if only Exception 2 and one other exception apply. | |||||
| More than one distribution. If you (or your spouse if filing jointly) received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a. | |||||
| TAX TIP. You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73. If you don’t receive the minimum distribution amount, you may have to pay an additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B. | |||||
| CAUTION. You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn't rolled over. See the instructions for Schedule 2, line 8, for details. | |||||
| More information.. For more information about IRAs, see Pub. 590-A and Pub. 590-B. | |||||
Compiled and edited July 18, 2025 by administrator. Last reviewed or updated 5:32 PM 7/18/2025 by administrator.