Seems like the IRS is not following their own instructions that say: "... leave line 4a blank and enter the total distribution (from Form 1099-R, box 1) on line 4b..."
IRS line 4 instructions: page 28-29
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">https://www.irs.gov/pub/irs-pdf/i1040gi.pdf</a>
[quote]
IRA Distributions
You should receive a Form 1099-R
showing the total amount of any distribution
from your IRA before income tax
or other deductions were withheld. This
amount should be shown in box 1 of
Form 1099-R. Unless otherwise noted in
the line 4a and 4b instructions, an IRA
includes a traditional IRA, Roth IRA
(including a myRA), simplified employee
pension (SEP) IRA, and a savings incentive
match plan for employees (SIMTIP
PLE) IRA. Except as provided next,
leave line 4a blank and enter the total
distribution (from Form 1099-R, box 1)
on line 4b
[end quote]
**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.**
