For contributions that were made for tax year 2024, the attributable earnings are reported on your 2024 tax return, even if you made the contribution or withdrew the earnings in 2025. Enter the income on your 2024 tax return by going to the retirement income section, entering a 1099-R, say you need to create a substitute 1099-R. Enter the total amount of the withdrawal in box 1, the taxable attributed earnings in box 2a, and use codes P and J in box 7.
For contributions that were made for tax year 2025, the attributable earnings are reported on your 2025 tax return. You will get a 1099-R next January.
