It is not my logic. It is exactally what the IRS instructions say to do.
If the the 1099-R for the RMD is the only Traditional IRA distribution and it is fully taxable (no before tax basis and no QCD) then the IRS line 4 instructions for IRA's specifically say to enter the taxable amount in 4b and leave 4a blank. (A partly taxable IRA RMD *would* be in 4a and 4b.) The rules are very convoluted and illogical.
**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.**
