dmertz
Level 15
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Retirement tax questions

Only any earnings required to accompany the distribution of the excess should be present in box 2a of a code-8 2023 Form 1099-R even if the this form shows the entire amount in box 1.  The excess amount itself was only taxable on your 2022 tax return. and should not be present in box 2a of the code-8 Form 1099-R.

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