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Hi @James-B ,

 

Thanks for the prompt reply - I appreciate it.  I understand why there is an amount in Box 8 of the 1099 and also where it gets reported on the 1040.  What I am curious about is why is the amount from box 8 of the 1099 not included in the amount shown on line 4a of form 4592?

 

Thanks again for the reply!

 

Kind regards,

 

Chris