Refer the payer to the 1099-R instructions:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/instructions/i1099r">https://www.irs.gov/instructions/i1099r</a>
[Quote]
"Roth IRA.
For a distribution from a Roth IRA, report the total distribution in box 1 and leave box 2a blank except in the case of an IRA revocation or account closure and a recharacterization, earlier. Use Code J, Q, or T as appropriate in box 7. Use Code 8 or P, if applicable, in box 7 with Code J. Do not combine Code Q or T with any other codes.
****However, for the distribution of excess Roth IRA contributions, report the gross distribution in box 1 and *only the earnings* in box 2a. Enter Code J and Code 8 or P in box 7.****"
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**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.**
