Thank you for your help. She funded the account 11/21/2013 and we took the distribution middle of this year, not sure of the exact date, so it's under 5 years. We received $2,862.66, of the distribution and his brother received the other half, same amount, So total earnings of the $5,500 contribution are $225.32. Would we take half of that and add the 10% penalty for our tax portion?
