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Returning Member
posted Mar 12, 2025 1:40:33 PM

Can I ignore a 1099-R for a corrective made in a prior year?

In calendar 2002, I made deposits into Roth IRAs for the wife and I for calendar 2023.

Turns out we were not eligible for 2023 so I made corrective distributions in early calendar 2024-the deposited sums and any earnings were withdrawn in early 2024.

I reported these earnings on our 2023 return using Form 5329 and the earnings were taxed on that return.

Of course I have this year received 1099-R forms for the same earnings that were reported and taxed on our 2023 return.

I tried entering both here 1099-Rs and a second set of 1099s with negative numbers to eliminate the income but TurboTax wont let me file electronically with the negative numbers.

 

Can I just ignore these 1099Rs as they were already reported and taxed on the 2023 return?

 

Thanks.

0 4 2911
4 Replies
Expert Alumni
Mar 12, 2025 1:47:49 PM

If code in box 7 of your form 1099-R is PJ, then you can disregard that form 1099-R as the earnings have already been reported and taxed in 2023.

 

Code P means Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2023.

 

Code J means Early distribution from a Roth IRA, no known exception

Returning Member
Mar 12, 2025 1:52:09 PM

Box 7s both have PJ, thanks!

Expert Alumni
Mar 12, 2025 2:06:43 PM

As MinhT1 said you can ignore the 2024 Form 1099-R with codes P and J since you already entered on your 2023 return. The only exception is if you had taxes withheld. Then you must enter the 2024 Form 1099-R into the 2024 tax return since the withholdings are reported in the year that the tax was withheld. The 2024 code P will not add anything to your income on the 2024 tax return but the withholdings will be applied to 2024.

 

Please make sure you remove the negative entry.

 

@vyrenee 

Returning Member
Mar 12, 2025 2:12:21 PM

Thank you.  No federal taxes withheld.