Do I need to enter a 1099 R form that the Gross D...
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Do I need to enter a 1099 R form that the Gross Distribution is only $2.48?

I believe this is the remainder of an old profit sharing plan,which is too small (and expensive) to close. 

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Retirement tax questions

Yes, I'm afraid all income needs to be reported.  Not reporting even this small one will cause an automated letter to generate form the IRS system.

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