There are many circumstances that 4b can be less then 4a depending on the 1099-R box 7 code, whether it is a Roth distribution, if you have an after-tax "basis" in the account andoif box 2a on the 1099-R is less than box 1.
**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.**
