It is NOT NECESSARILY incorrect that 4a is less than 4b. See the 1040 instructions starting on page 28. <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> There are defined rules where items don't need to be included in 4a but are included in 4b. Check to see if these exceptions apply to you. I've waffled over this for days. I have pension, IRA and railroad retirement amounts. According to the way I read the instructions, my IRA should NOT be included in 4a, and they aren't. But fully taxable pensions, it says, also don't need to be included in 4a, and they are. I'm going to file it as TT has done it even with questions.
