Do not include any: • Distributions not taxable as the result of a rollover or a trustee-totrustee transfer. • Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. • Distributions from your eligible retirement plan (other than a Roth IRA) rolled over or converted to your Roth IRA. • Loans from a qualified employer plan treated as a distribution. • Distributions of excess contributions or deferrals (and income allocable to such contributions or deferrals). • Distributions of contributions made to an IRA during a tax year and returned (with any income allocable to such contributions) on or before the due date (including extensions) for that tax year. • Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). • Distributions from a military retirement plan (other than the federal Thrift Savings Plan). • Distributions from an inherited IRA by a nonspousal beneficiary This section I was looking at it is confusing
