Why does form 8915-E only pull in the spouse's early Simple IRA distribution but not the additional Roth IRA distribution? No form 8606 generated for spouse either.

[mbg333182]

Both of us had 1099-Rs for Roth distributions, and spouse also had an early Simple IRA distribution.  Both of the spouse's distributions should show on the 8915-E, but it only shows the Simple IRA one, not the roth one.  Section 3 box 12 of the 8915-E is checked & form 8606 generated for the primary taxpayer, but the box is unchecked & no form 8606 generated for the spouse.

[macuser_22]

What code is in box 7 on the spouses 1099-R for the Roth?

[mbg333182]

Spouse box 7 is T.  Primary tax payer's box 7 is J.  Both have box 2B checked (taxable amt not determined).  The 8915-E form looks like it should reflect all early distributions though related to COVID, and all the 1099-R forms were entered (and re-entered yesterday) to reflect that.  No form 8606 was generated for spouse either, even though distributions were taken from both a roth IRA & a Simple IRA.  The interview for the distributions included the contribution cost basis for the roth for both spouses, but an 8606 only generated for the primary tax payer.  I also tried to manually trigger an 8606 form for spouse, but it did not work.

[macuser_22]

Code T is a qualified distribution and is not taxable.  It is not an early distribution.   Only non-qualified Roth distributions go on a 8606.    Since it is not taxable there is nothing to put on a 8915E form - only the taxable amount from a IRA distribution goes on the form.

[mbg333182]

Section 1 of the 8915-E asks for "Total distributions from all retirement plans including IRAs" and then asks for details about which of those are disaster related, but it reads like ALL distributions should go on form (?)  Also, shouldn't the spouse's early simple IRA distribution (taxable, & with box 7 checked) have triggered an 8606 form for spouse? Thank you.

[fanfare]

Just an FYI.

For my return, I found that TurboTax calculated the wrong taxable amount of a COVID distribution on Form 8606.   I went with other tax software that gave the correct result.

 I did not have any SIMPLE or Roth IRAs involved.

[macuser_22]

There is no reason to add a qualified Rout distribution to a 8915-E form since the propose of the form is to eliminate any early distribution penalty (there is none) or to spread the tax over 3 years (there is no tax to spread) so TurboTax does not add it.

NOTE: Code T means that the issuer of the 1099-R did not know if a Roth IRA had been owned for 5 years.  If not, then it would be taxable.    TurboTax asks if a Roth had been owned for 5 years.  If not, and it was a COVID related distribution, then a 8915-E *will* be created with the Roth distribution on line 3.

A SIMPLE IRA will only trigger a 8606 if there is an IRA basis (non-deductible after-tax contributions) that were previously reported on a prior 8606 form in box 1 in the year that the non-deductible contribution was made.  When entering the 1099-R TurboTax asks if there was any non-deducible basis in any IRA.