AmyC
Employee Tax Expert

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Two lines reported. Line 5a would have the full amount of all 1099-R forms. Line 5b would have only the taxable amounts. The rollover would not be included in line 5b.

 

So for example:

line 5a pension $69,500 + rollover $100,000 + distribution $100,000 = $269,500 

line 5b taxable income would be $169,500

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