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Thank you, CHAMP.  I understand 4b "the taxable amount" has to be a part of 4a "the IRA distribution", as 4b is based on 4a.  My question was why the taxable amount is not the same as the IRA distribution?  In other words, how does TurboTax Premier, or IRS 1040 Instructions, calculate the taxable amount?  All I've got for 2023 tax year are two 1099-R's, both of which have the amount in Box 1 "Gross distribution" equal to the amount in Box 2a "Taxable amount".  They both came from my Traditional IRA accounts, and I did not do anything related to Roth IRA.