According to Investopedia, one can take a distribution from a Roth IRA for emergencies and that distribution is to be reported on IRS Form 8606. I've looked at the Form and the instructions and can't see where that distribution would be reported ?

[dmertz]

You can take from your Roth IRA an amount up to the amount of your original contributions tax- and penalty-free for any reason, including for emergencies.  If you have met the 5-year holding requirement and the age 59½ requirement, the distribution would be a qualified distribution and any amount taken from the Roth IRA would be free of tax and penalty, otherwise the distribution is a nonqualified distribution.

Nonqualified Roth IRA distributions must be reported on Form 8606 Part III line 1.  The amount of regular contributions you have made to the Roth IRA goes on line 22 to be subtracted from the amount of your distribution in the process of determining how much of your distribution is taxable.  TurboTax prepares Form 8606 Part III automatically when you enter a Form 1099-R reporting a nonqualified Roth IRA distribution.