I'm being told to upgrade to Deluxe at $6 because of cashing a $1.64 IRA.

[linarigdon]

That doesn't seem right. Am I missing something?

[dmertz]

Being forced to upgrade to report an early distribution from an IRA is generally correct, but unfortunate because the distribution amount is so small.  I suggest entering this Form 1099-R with code 2 instead of code 1.  With no tax withholding in box 4, the details of the Form 1099-R will not be included in your e-filing, so the fact that you entered code 2 instead of code 1 will be transparent to the IRS.