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New Member
posted Mar 17, 2025 12:51:34 PM

1099R and Penalty

I received a 1099R from an inherited Insurance Contract.  The gross distribution in Box 1 is more than the taxable amount in Box 2A, with the difference in Box 5 (insurance premium).   Distribution code is 4D.   

 

When I enter in Turbo tax it says a 25% penalty is owed on the amount that is in Box 2A.  My understanding is this is an inherited RMD from the insurance company, where a portion (Box 5) is applied to the insurance premium.    The RMD amount came from our financial advisor.   What do I need to do in TurboTax so I don't get a penalty?

0 1 2010
1 Replies
Expert Alumni
Mar 17, 2025 1:26:00 PM

Yes, that is correct. The taxable amount would be the gross amount reduced for the premiums that paid for the insurance. You will see a question that asks if the funds were inherited so be sure you answer that question correctly. Enter the full amount was a required minimum distribution (RMD). This will eliminate any penalty and you should not have one.

  • Code 4 indicates Death
  • Code D indicates Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to section 1411 taxes (net investment income tax for higher income taxpayers).