I am using TT Deluxe 2018. Form 1040: line 4a MUST BE GREATER THAN line 4b. But it is less. Only certain 1099-Rs are included. The IRS will flag this error. How to fix?

[boomer81612]

Are you certain you only entered 1099-Rs in this area?  It's impossible for the gross amount in box 1 to be less than the taxable amount in box 2a.  Those are what populates lines 4a and 4b of the 1040.  Are you sure you entered the right code(s) from box 7?  If everything is correct then there's something else involved here, like maybe a Qualified Charitable Disbursement?

[gailinsd]

This is a frequent question on TT boards. It is an acknowledged TT error. Clearly, you do not have pensions where the total amount is not taxable. I DO. Why not research this online before offering unhelpful comments about entry errors,

[macuser_22]

That is quite possible because fully taxable IRA's are reported on 4b only while partly taxable pensions. 401(k)'s, annuities, etc. report the gross on 4a and the taxable amount on 4b per IRS line 4 instructions.

[gailinsd]

Your logic is backwards. Stop and think. If you add the full amount of pensions (both the taxable and the untaxable parts) and the fully taxable amount of RMD payouts (which are always fully taxable) and report this sum on 4a and then on line 4b report the only the taxable part of pensions and the taxable amount of the RMDs then 4a MUST be greater than or equal to 4b. This is not higher math, just simple logic and arithmetic.

[SweetieJean]

Per the IRS, if the gross and taxable amounts are the same, enter only on line 4b. Leave line 4a blank.

[macuser_22]

It is not my logic. It is exactally what the IRS instructions say to do.

If the the 1099-R for the RMD is the only Traditional IRA distribution and it is fully taxable (no before tax basis and no QCD) then the IRS line 4 instructions for IRA's specifically say to enter the taxable amount in 4b and leave 4a blank.  (A partly taxable IRA RMD *would* be in 4a and 4b.)    The rules are very convoluted and illogical.