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Investors & landlords
If your stocks were transferred in kind, the IRA distribution is the value on the date of transfer plus any cash that was in the IRA at that time. any increase in value over your contribution is "earnings on the excess". It is considered ordinary income and goes on Line 15b.
Your holding period on stocks is the date of sale minus date of transfer into your regular brokerage account. Your basis is the value on the date of transfer.
‎June 4, 2019
9:06 PM