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Level 2
posted Jan 23, 2021 8:49:50 PM

Why does TURBOTAX apply a penalty for qualified coronavirus-related 401K distributions? I took out the $1,500 because of a qualified disaster (COVID-19) under CARES.

Turbo Tax should have the correct information by now to complete my taxes. I keep seeing this message: You'll need to revisit this area. The IRS instructions related to disaster distributions weren't ready in time for us to include them in this release. Please revisit this area later.

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1 Best answer
Level 15
Jan 23, 2021 9:03:56 PM

Unfortunately the form needed to report that does not even exist yet.

 

CARES Act retirement plan COVID-19 related distributions can be paid back over 3 years or the tax spread over 3 years.

That is reported on a new 8915-E form that is not yet available and there is no estimated release date since the form is still in the draft state at the IRS. There is no telling how long it will take the IRS to make the electronic form available. Typical it takes the IRS 2-4 weeks to release the electronic form specifications after the paper version is released. e-file providers must program from the electronic specifications.

The draft paper form is here:

https://www.irs.gov/pub/irs-dft/f8915e--dft.pdf
https://www.irs.gov/pub/irs-dft/i8915e--dft.pdf

Also to see if you qualify for a COVID-19 related distribution see:
https://www.irs.gov/newsroom/coronavirus-related-relief-for-retirement-plans-and-iras-questions-and-answers

Quote:
Q3. Am I a qualified individual for purposes of section 2202 of the CARES Act?

A3. You are a qualified individual if –

You are diagnosed with the virus SARS-CoV-2 or with coronavirus disease 2019 (COVID-19) by a test approved by the Centers for Disease Control and Prevention;

Your spouse or dependent is diagnosed with SARS-CoV-2 or with COVID-19 by a test approved by the Centers for Disease Control and Prevention;

You experience adverse financial consequences as a result of being quarantined, being furloughed or laid off, or having work hours reduced due to SARS-CoV-2 or COVID-19;

You experience adverse financial consequences as a result of being unable to work due to lack of child care due to SARS-CoV-2 or COVID-19; or

You experience adverse financial consequences as a result of closing or reducing hours of a business that you own or operate due to SARS-CoV-2 or COVID-19.

Under section 2202 of the CARES Act, the Treasury Department and the IRS may issue guidance that expands the list of factors taken into account to determine whether an individual is a qualified individual as a result of experiencing adverse financial consequences. The Treasury Department and the IRS have received and are reviewing comments from the public requesting that the list of factors be expanded.
End quote

 

24 Replies
Level 15
Jan 23, 2021 9:03:56 PM

Unfortunately the form needed to report that does not even exist yet.

 

CARES Act retirement plan COVID-19 related distributions can be paid back over 3 years or the tax spread over 3 years.

That is reported on a new 8915-E form that is not yet available and there is no estimated release date since the form is still in the draft state at the IRS. There is no telling how long it will take the IRS to make the electronic form available. Typical it takes the IRS 2-4 weeks to release the electronic form specifications after the paper version is released. e-file providers must program from the electronic specifications.

The draft paper form is here:

https://www.irs.gov/pub/irs-dft/f8915e--dft.pdf
https://www.irs.gov/pub/irs-dft/i8915e--dft.pdf

Also to see if you qualify for a COVID-19 related distribution see:
https://www.irs.gov/newsroom/coronavirus-related-relief-for-retirement-plans-and-iras-questions-and-answers

Quote:
Q3. Am I a qualified individual for purposes of section 2202 of the CARES Act?

A3. You are a qualified individual if –

You are diagnosed with the virus SARS-CoV-2 or with coronavirus disease 2019 (COVID-19) by a test approved by the Centers for Disease Control and Prevention;

Your spouse or dependent is diagnosed with SARS-CoV-2 or with COVID-19 by a test approved by the Centers for Disease Control and Prevention;

You experience adverse financial consequences as a result of being quarantined, being furloughed or laid off, or having work hours reduced due to SARS-CoV-2 or COVID-19;

You experience adverse financial consequences as a result of being unable to work due to lack of child care due to SARS-CoV-2 or COVID-19; or

You experience adverse financial consequences as a result of closing or reducing hours of a business that you own or operate due to SARS-CoV-2 or COVID-19.

Under section 2202 of the CARES Act, the Treasury Department and the IRS may issue guidance that expands the list of factors taken into account to determine whether an individual is a qualified individual as a result of experiencing adverse financial consequences. The Treasury Department and the IRS have received and are reviewing comments from the public requesting that the list of factors be expanded.
End quote

 

Level 3
Jan 31, 2021 10:56:17 AM

A little adjustment regarding the Retirement withdrawal qualifications from the IRS website: https://www.irs.gov/newsroom/coronavirus-relief-for-retirement-plans-and-iras

 

To be eligible for COVID-19 relief, coronavirus-related withdrawals or loans can only be made to an individual if:

  • The individual (or the individual’s spouse or dependent) is diagnosed with the virus SARS-CoV-2 or with coronavirus disease 2019 (collectively, COVID-19) by a test approved by the Centers for Disease Control and Prevention (including a test authorized under the Federal Food, Drug, and Cosmetics Act);
  • The individual experiences adverse financial consequences as a result of:
    • The individual being quarantined, being furloughed or laid off, having work hours reduced, being unable to work due to lack of childcare, having a reduction in pay (or self-employment income), or having a job offer rescinded or start date for a job delayed, due to COVID-19;
    • The individual’s spouse or a member of the individual’s household (that is, someone who shares the individual’s principal residence) being quarantined, being furloughed or laid off, having work hours reduced, being unable to work due to lack of childcare, having a reduction in pay (or self-employment income), or having a job offer rescinded or start date for a job delayed, due to COVID-19; or
    • Closing or reducing hours of a business owned or operated by the individual, the individual’s spouse, or a member of the individual’s household, due to COVID-19.

Employers can choose whether to implement these coronavirus-related distribution and loan rules; however, qualified individuals can claim the tax benefits of the coronavirus-related distribution rules even if plan provisions aren't changed. Plan administrators can rely on an individual's certification that the individual is a qualified individual (unless the plan administrator has actual knowledge to the contrary), but that individual must actually be a qualified individual to obtain favorable tax treatment with respect to the distribution. Notice 2020-50  PDF provides a sample certification for plan administrators.

Employee Tax Expert
Jan 31, 2021 11:27:26 AM

The screen to designate your 1099-R withdrawal as money taken out due to Covid-19 is found on the 1099-R input screen. Although the forms are not available to be e-filed yet, you may enter your information now and revisit the area in TurboTax at a later date. 

 

You can input your 1099-R in TurboTax by following these steps:

  1. Open your return. 
  2. Search 1099-R with the magnifying glass tool on top of the page.
  3. Click on the Jump to 1099-R link at the top of the results.
  4. Answer yes to the question Did you get a 1099-R in 2020?
  5. Click continue to the page Get ready to be impressed.
  6. Follow the on-screen instructions.
  7. On the page Tell us if any of these uncommon situations apply, put a check mark next to the statement I took out this money because of a qualified disaster (Covid-19). I have attached a picture at the bottom of my post for further guidance. 

Please keep in mind that the 10% early withdrawal penalty may be waived on up to $100,000 of retirement funds withdrawn if you are a qualified individual impacted by coronavirus.

 

You are a qualified individual if:

  • You, your spouse, or dependent are diagnosed with COVID-19
  • You experience adverse financial consequences as a result of being quarantined, furloughed, or laid off
  • You had hours reduced due to coronavirus
  • You are unable to work due to your child care closing or reducing hours.

 

@jlmcgee1267

Level 2
Jan 31, 2021 11:36:34 AM

Thank you! I have entered my information and I do qualify to waive the 10% early withdrawal penalty. My question now is does anyone have an idea of when the required 8915-E form will be available? This is all I'm waiting on to be able to complete my taxes.

Level 15
Jan 31, 2021 11:38:54 AM

Probably not for another few weeks.

Level 3
Jan 31, 2021 11:39:31 AM

I have an updated Premier account and the image you show with the checkbox is not there.  There are some individual pages with questions about an officer or corrected etc and whether or not I took a prior disaster loan in 2019 or paid back one but there is absolutely nothing about a qualified disaster (COVID).

Please advise.

Level 2
Jan 31, 2021 11:50:52 AM

This is for 2020 1099-R withdrawals was copied from above.

 

The screen to designate your 1099-R withdrawal as money taken out due to Covid-19 is found on the 1099-R input screen. Although the forms are not available to be e-filed yet, you may enter your information now and revisit the area in TurboTax at a later date. 

 

You can input your 1099-R in TurboTax by following these steps:

  1. Open your return. 
  2. Search 1099-R with the magnifying glass tool on top of the page.
  3. Click on the Jump to 1099-R link at the top of the results.
  4. Answer yes to the question Did you get a 1099-R in 2020?
  5. Click continue to the page Get ready to be impressed.
  6. Follow the on-screen instructions.
  7. On the page Tell us if any of these uncommon situations apply, put a check mark next to the statement I took out this money because of a qualified disaster (Covid-19)

Level 3
Jan 31, 2021 12:08:35 PM

That is not an option for me as indicated in my response.  There is no field or box for Natural Disaster on my 1099-R input.  I  have been through it at least 20 times and it's just not there. I actually searched for the words and none of them were found on my tax return.  I upgraded to the Premier version.  In the past I used th

Level 15
Jan 31, 2021 12:16:18 PM

That is only in the online version.  The CD/download desktop version does not have that interview question.

 

In any event the 8915-E form to report the COVID distribution will not be available for a while yet.

 

 

Level 3
Jan 31, 2021 12:21:01 PM

THANK YOU!! I was so confused LOL.  I have the download version.  BOOOOOO... they should update the download version as I'm on a subscription. 

Level 15
Jan 31, 2021 12:57:42 PM


@nicollejoy wrote:

THANK YOU!! I was so confused LOL.  I have the download version.  BOOOOOO... they should update the download version as I'm on a subscription. 


All the questions are the same as the desktop version, except for the COVID question, only they are in different places and not in a single list.  The online version is much more "lead you by the hand" and not easy to jump around.  The desktop is much more versatile.

 

The COVID question in the online version just says that it is not ready yet.     When ready it will be included in both versions.

 

New Member
Feb 1, 2021 10:57:30 PM

This will be my first time filing with a 1099-R. I withdrew money and qualify for the covid disaster tax break. However, I'm confused as to how I can claim this over 3 years. Is this done with the form we are awaiting from the IRS that will allow me to do so? Currently my 1099-R has the same value listed for boxes 1 and 2a. I assume I should not change the value in 2a to reflect 1/3 of the total income? Please help!

Expert Alumni
Feb 2, 2021 5:24:10 AM

You will report this on a Form 8915-E.  The IRS has not yet finalized the Form 8915-E for retirement plan distributions under the CARES act.  So this form cannot be included in the TurboTax program.  You will not be able to proceed until the form is available.

 

The IRS has not communicated when the form will be finalized for inclusion on the 2020 federal tax return.

 

We estimate it will be sometime in February 2021 before the form is available.  You can watch this link for the form availability.  Currently, the form is not listed here since there is no estimated date.  Once there is, you will find the form listed with the date available.  

 

IRS forms availability table for TurboTax individual (personal) tax products

 

Additionally, the IRS will not start processing returns until February 12, so waiting for this form is not slowing down the processing of your return.

New Member
Feb 7, 2021 6:05:25 AM

On the link to the dates you provided it says that the efile is unavailable for this form. Does this mean I have to hand write my taxes....?

Level 15
Feb 7, 2021 6:10:05 AM


@kar92 wrote:

On the link to the dates you provided it says that the efile is unavailable for this form. Does this mean I have to hand write my taxes....?


If a form that is required to be included in your tax return cannot be e-filed, you just complete your tax return in TurboTax and in the File section of the program on Step-3 select File by Mail.  The program will provide you all the forms and schedules necessary to print your tax return for mailing.  Along with Filing Instructions with where to mail the tax return.

Returning Member
Feb 8, 2021 9:12:26 AM

The following was just updated on the IRS webpage this morning indicating how tax software providers can allow users to E-file, even when this new form is needed:

 

"Because Form 8915-E is new and impacted by recent legislation, it has not been enabled in XML for e-filing, and e-filed returns are to include an attached PDF of Form 8915-E. As an alternative to attaching a PDF of Form 8915-E, to increase e-filing and reduce paper filing, software providers may instead include with the e-filed return a general dependency statement that includes all the information requested on Form 8915-E if they have issues with attaching a PDF. Such a statement should look similar to the following.

Form 8915-E

Name xxxxxxxxxxxx xxxxxxxxxxxx

SSN xxxxxxxxx

worksheet 2 x

Disaster xxxxxxxxxxxxxxxxxxxxxxx

Disaster Date xx/xx/xxxx

Line 1 xx/xx/xxxx

Line 1a 100000

Line 1b 100000

Line 1c 100000

Line 2 xx/xx/xxxx

Line 2a 100000

Line 2b 100000

Line 2c 100000

Line 3 xx/xx/xxxx

Line 3a 100000

Line 3b 100000

Line 3c 100000

Line 4a 100000

Lin 4b 100000

Line 4c 100000

Line 5 100000

Line 6 100000

Line 7 100000

Line 8 100000

Line 9 opt-out x

Line 9 100000

Line 10 100000

Line 11 100000

Line 12 Yes/No

Line 13 100000

Line 14 100000

Line 15 100000

Line 16 100000

Line 17 x

Line 17 100000

Line 18 100000

Line 19 100000

Disaster xxxxxxxxxxxxxxxxxxxxxxx

Line 20 Yes/No

Line 21 100000

Line 22 100000

Line 23 100000

Line 24 100000

Line 25 100000"

Level 15
Feb 8, 2021 9:30:42 AM

TurboTax does not support attachments or pdf files.

New Member
Feb 10, 2021 7:43:09 AM

I wanted to take advantage of the free filing before Feb 15th. Can i finalize my taxes with everything except the Covid form, select File by mail, and insert the hand filled paper form once available?  That way I can mail in my taxes without having to wait the 2-4 weeks for the e-version to be available as well as the 1-2 weeks TurboTax will need to update their systems.

Level 15
Feb 10, 2021 7:57:20 AM


@Alhre3 wrote:

I wanted to take advantage of the free filing before Feb 15th. Can i finalize my taxes with everything except the Covid form, select File by mail, and insert the hand filled paper form once available?  That way I can mail in my taxes without having to wait the 2-4 weeks for the e-version to be available as well as the 1-2 weeks TurboTax will need to update their systems.


If you file or mail without ALL necessary forms then you are knowingly filing a false tax return taht is not accurate and complete which is a violation for tax law.

Level 1
Feb 10, 2021 12:32:18 PM

  • The 1099R covid relief disaster withdrawal that is supposed to avoid the 10% deduction from your withdraw. Can I just complete filing my taxes if I check that box I would like to be able to file right now and not have to wait for the update on the website, is that possible? I’ve been waiting for 2 weeks now to file and it’s still not updated. Please let me know I would like to just submit this to be done with it thank you. ( 5th year using TurboTax 😉

Expert Alumni
Feb 10, 2021 3:45:15 PM

I would not suggest doing this right now  the until update is complete.  If you do, the penalty will be assessed on this return and you won't be able to defer the taxes in a three-year period. As a result, you will need to prepare an amendment when the 8915-E is available but you may need to wait a few months until you see your refund from the amendment since amendments cannot be electronically filed. The choice is up to you.

Level 1
Feb 10, 2021 10:22:21 PM

thank you For the response, When I initially was filing my taxes I had upgraded to the deluxe I believe just so I could talk with somebody live she stated that the update might be done around the 12th is that accurate is there a timeframe on it earliest to latest?

Expert Alumni
Feb 11, 2021 5:55:30 AM

You are needing Form 8915-E, which the IRS has not finalized yet.  We estimate it will be sometime in February 2021 before the form is available.  You can watch this link for the form availability.  Currently, the form is not listed here since there is no estimated date.  Once there is, you will find the form listed with the date available.  

 

IRS forms availability table for TurboTax individual (personal) tax products

 

 

Please sign-up here and we will email you once the form is live.

Level 1
Feb 12, 2021 6:34:33 PM

Is this form going to be updated on the TurboTax app when It comes in? That’s the only thing I have left to do before I submit my taxes a penalty is very small because I did not take out very much therefore if it does not get updated on the app I’m considering just paying the penalty if that’s a possibility