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There is no guidance on this I can give you. If you are audited, you are not entitled to any tax break you can't prove with adequate, reliable records, and the auditor has a certain amount of discretion in what to accept, but they are going to want to see something. Of course, most taxpayers are not audited.
If your distribution is much less than your contributions, enter any amount,
Enter the amount of the distribution as contributions and TutboTax will set your contributions as exhausted.
This will remind you to get a more accurate number if you plan to take regularly from your Roth IRA.
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