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Retirement tax questions
There is an inconsistentcy in that #2 appears to be being treated in TurboTax as a taxable pension distribution (IRA/SEP/SIMPLE box not marked on the Form 1099-R) despite the title of the account indicating that it is an IRA.
If all three forms were entered as received, it does seem that #3 is a correction of #2. Check the account numbers shown on these forms and check for the CORRECTED box being marked on #3. If the account numbers are the same and the CORRECTED box is marked on #3, delete #2 from the tax return.
However, if #2 was incorrectly entered by not marking the IRA/SEP/SIMPLE box on TurboTax's 1099-R form to agree with the marking on the Form 1099-R provided by the payer, it's possible that #2 represents a separate IRA-to-IRA rollover to the account from which a later distribution was made, reported on #3. It makes little sense that simply moving an IRA within Schwab would be done by distribution and rollover rather than by non-reportable trustee-to-trustee transfer. If the IRA/SEP/SIMPLE box is actually marked on #2 and the entry in TurboTax needs to be corrected, perhaps the money was distributed out of the first IRA, was rolled back into another IRA at Schwab within 60 days, then was later distributed out of the second IRA later the same year, in which case all three Forms 1099-R must be entered and the second one reported as having been rolled over. In this case you need to get more details from your son about of the sequence and types of transactions.