Even though I retired after 1996 can I use the General Rule to calculate my exclusion instead of the Simplified Rule?

[Tony-Cap]

Block 2a on my CSA 1099R is blank.

[MichaelL1 · Accepted solution]

You have to use the Simplified Rule.

The General Rule or called the 3 year rule would make it non-taxable until the employee contribution was used up.  You can no longer use that method.

See page 5 https://www.irs.gov/pub/irs-pdf/p721.pdf