How do I fill out a Form 4852 Substitute for 1099-R?

[dort6]

I received a distribution but want to roll all of it (except taxes) back into the IRA

[dort6]

reply to email [email address removed]

[macuser_22]

What was wrong with the original 1099-R that you need a substitute for?    Is there an error on it?  If so, have you contacted the issuer?

What is stopping you from rolling it over with the original 1099-R?

[dmertz]

Unless it's a Coronavirus-Related Distribution or a disaster distribution, it's generally too late to roll over a distribution received in 2020.

None of the information provided so far suggests that there is any reason to file a substitute Form 1099-R.

[dort6]

The principal part of the RMD was put back into my account in December.  But I'm having trouble filing to get my taxes back.  TurboTax says I need to file a 4852 or Substitute 1099-R?

[macuser_22]

Just enter the 1099-R and indicate the amount actually rolled over.  Unless you rolled over the entire amount and used other funds to replace the tax withheld, then amount of box 4 tax will be a taxable distribution on the 1040 line 4b.  Any box 4 tax withheld will go on the 1040 line 25b and will be applied to offset your total tax or be added to your refund.

[dmertz]

Nothing suggests that the Form 1099-R is incorrect, so no substitute Form 1099-R should be filed.  If you somehow already indicated that you need to file a substitute Form 1099-R, you'll need to delete the Form 1099-R and Form 4852 as start the entry of this Form 1099-R over.

When asked how much of the distribution was RMD, answer None.

After crediting the amount from box 4 of the Form 1099-R on Form 1040 line 25b, you'll get as your tax refund whatever amount was excess tax withholding relative to the overall tax liability calculated on your tax return.