See IRS Publication 590B:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p590b#en_US_2016_publink1000231217">https://www.irs.gov/publication...>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
