dmertz
Level 15

Get your taxes done using TurboTax

The IRS instructions for lines 5a and 5b produce confusing results when multiple Forms 1099-R are involved.  Fully taxable distributions that are not rolled over are to be included only on line 5b, not on line 5a.  Combine this with a taxable rollover that must be included on both line 5a and 5b and you can end up correctly seeing line 5b greater than line 5a.  My reply addressed entering only a single Form 1099-R, one for a taxable rollover to a Roth account.