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Level 2
posted Apr 18, 2022 3:14:18 PM

Amendment to receive IRA early withdrawal penalty for 2020

Hi,

 

I didn't know that penalty  could be waived for a COVID related reason. I am filing an amendment return.

 

Do I need to delete 1099-R from the list on "Here's your 1099-R Info" screen and re-enter? When I click edit from the list, I don't see "Tell us if any of these uncommon situations apply" screen. I saw "I took out this money because of a qualified disaster (includes COVID-19)" when I filed 2021 return. I created substitute 1099-R for 2020.

 

Thank you!

 

 

0 5 572
5 Replies
Expert Alumni
Apr 18, 2022 3:26:18 PM

You will amend your 2020 return to indicate that you took a COVID withdrawal. On your 2021 return, you will include the amount you paid back.

 

You do not re-enter a 1099-R as it does not apply to this year. You will still go that section. When asked if you have a 1099-R, answer no. Then you will be asked if you made a disaster-related retirement distribution, answer yes. 

 

  Follow these steps to report any further tax to be paid:

 

  1. Login to  TurboTax 
  2. Click on the Search box on the top and type “1099-R”
  3. Click on “Jump to 1099-R”
  4. If you do not have any 2021 1099-R answer "No" to "Did you get a 1099-R in 2021?"
  5. Answer "Yes" to the "Have you ever taken a disaster distribution before 2021?" screen.

You will be guided through the screens.

 

 

Level 2
Apr 18, 2022 3:33:13 PM

Thank you, ColeenD3!

 

Sorry I didn't explain clearly. My question is to delete 1099-R from 2020 return to re-enter it on 2020. As I explained in my original question, there is no box to click for disaster related withdrawal when I tried to edit current 1099-R.

 

I am not amending 2021.

 

Thank you for your help!

Employee Tax Expert
Apr 18, 2022 4:42:42 PM

Yes, if you created/entered the 2020 Form 1099-R on your 2021 return for a COVID distribution then you will need to delete the 1099-R. You only enter the 2020 Form 1099-R for the COVID distribution on your 2020 return.

 

As ColeenD3 mentioned to report the 2nd part (if you spread it over 3 years) or to enter repayments:

 

  1. Click on the "Search" on the top and type “1099-R”  
  2. Click on “Jump to 1099-R” 
  3. If you do not have any 2021 1099-R answer "No" to "Did you get a 1099-R in 2021?" (If you have any other 1099-R then enter all 1099-R and after entering your last 1099-R click "Continue" on the “Review your 1099-R info​​​​​​​” screen)
  4. Answer "Yes" to the "Have you ever taken a disaster distribution before 2021?" screen
  5. Follow the instructions on the screen

 

Please verify that you check the box next to "If this was a Coronavirus-related distribution reported in 2020 check here". Also, make sure you enter the amount from Form 8915-E, line 9 twice (if it was not from an IRA) or enter the amount from Form 8915-E, line 17 twice (if it was from an IRA). This amount should be 1/3 of your 2020 COVID distribution.

 

 

@Lavien

Level 2
Apr 18, 2022 5:33:36 PM

Thank you, DanaB27!

 

Please allow me to clarify my situation. I didn't have any withdrawals from IRA to report on the 2021 Return. I withdrew funds from Roth in Jan 2021 therefore, I created a substitute 1099-R and reported on the 2020 Return with 10% penalty. 2021 Return was already filed without a 1099-R as I already created a Substitute 1099 and paid tax and penalty with 2020 return.

 

Now I learned that I don't need to pay penalty so I want to amend my 2020 return. I clicked Edit on my 1099-R and went through but I didn't have an opportunity to click if withdrawal is due to a disaster. Under "Do any of these situations apply?", I see only "I need to file s substitute 1099-R", "The corrected box is checked" and "None of these apply". I was asked later if I used funds for a specific purpose but none of those applied to my case. How can I tell TurboTax that the funds were withdrawn due to a disaster?

 

I would like to request only penalty waiver. No need to spread over 3 years.

Employee Tax Expert
Apr 18, 2022 6:06:24 PM

Please be aware, you cannot just report a 2021 Form 1099-R on your 2020 tax return (you stated withdrew it in Jan 2021). The IRS is matching forms and if you don't report the 2021 Form1099-R on your 2021 tax return then the IRS will have questions.

 

Also, "a coronavirus-related distribution is a distribution that is made from an eligible retirement plan to a qualified individual from January 1, 2020, to December 30, 2020, up to an aggregate limit of $100,000 from all plans and IRAs." (IRS)

 

Please be aware, that you can withdraw contributions you made to your Roth IRA anytime, tax- and penalty-free. Only the earnings will be taxable and subject to the 10% early withdrawal penalty if you are under 59 1/2.

 

  1. Click on "Search" on the top and type “1099-R” 
  2. Click on “Jump to 1099-R” and enter all your 1099-Rs
  3. Click "Continue" on the "Review your 1099-R info" screen
  4. Answer all the questions and make sure you enter the net contributions prior to 2021 on the "Enter Prior Year Roth IRA Contributions" screen
  5. Answer the remaining question.

 

@Lavien