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i my humble opinion as a tax adviser, i would report the original 1099 R and not the 4852. That is used strictly in case if you did not receive a 1099R, which you did.
If you know the basis of this distribution, you can enter that amount in Box 2A. if IRS questions you on this at a later time, make sure you have the documentation to prove this basis is correct. From what you have told me, this is a return of contribution.
i wouldn't represent this as a negative number on line 21 unless there is no other alternative.
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‎January 30, 2020
1:25 PM