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Level 3
posted Feb 12, 2023 6:48:42 PM

Form 8606 Line 19: Clarification please

Form 8606 Line 19 (in Part III) says "Don't include on line 19  any of the following" and one of the following is "Distribution made on or after age 59 1/2 if you made a contribution (including a conversion or a rollover from a qualified retirement plan) for any year from 1998 through 2017.  The meaning of the contribution here is not clear to me. Does it mean any contribution such as ordinary contributions, nondeductible contributions and roth contributions?  OR when Line 19 here means only roth contrubution since Part III is about Roth IRA? 

I'm asking that because I am qualified here age-wise and I made ordinary contributions not always but several times during the designated time frame.   

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1 Best answer
Expert Alumni
Feb 12, 2023 7:12:29 PM

Line 19 is for the nonqualified distributions.  If you take a distribution after you are 59 1/2 or five years after the account was established (2017), it should not be included because it is automatically a qualified distribution.  

3 Replies
Expert Alumni
Feb 12, 2023 7:12:29 PM

Line 19 is for the nonqualified distributions.  If you take a distribution after you are 59 1/2 or five years after the account was established (2017), it should not be included because it is automatically a qualified distribution.  

Level 3
Feb 12, 2023 8:50:06 PM

Thanks a lot!

Level 15
Feb 13, 2023 4:55:54 AM

MaryK4's reply should say age "59½ and 5 years,"  not "59½ or 5 years."