dmertz
Level 15

Retirement tax questions

Not really.  Line 28 is for self-employed retirement *contributions* to various types of retirement accounts, only some types of which are IRAs, while a Form 1099-R with the IRA/SEP/SIMPLE box marked indicates a *distribution* from an IRA.  You could make a self-employed contribution to, say, a SEP-IRA or SIMPLE IRA and later make a distribution from that same IRA, but the contribution and distribution are separate transactions.