Unless you are disabled, Form 8606 is required if you are under age 59½. For Roth IRA distributions to be qualified distributions, you must meet both the 5-year requirement and be age 59½ or over. 2018 TurboTax will omit Form 8606 Part III only if your Form 1099-R has code T and you indicate in the follow-up that you had a Roth IRA before 2014 or if the Form 1099-R as code Q. (Codes T and Q indicate that you were age 59½ or over at the time of the distribution. Code J indicates that you were under age 59½.)