ROTH 1099-R Distributions in a Trust Return (Form 1041)?

[Anonymous]

It is in the name and tax id of the trust.  However, box 2a which is the taxable amount shows zero.   Box one shows a gross distribution, Box 5 indicates that it is an employee contribution/insurance premium.  Some previous answers related to the 1099-r indicated that if box 2a shows 0, meaning 0 taxable amount, the information on the 1099-r does not need to be included on the 1041.  Can anybody clarify the previous replies?

Thanks.

[macuser_22]

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@Anonymous wrote:

It is in the name and tax id of the trust.  However, box 2a which is the taxable amount shows zero.   Box one shows a gross distribution, Box 5 indicates that it is an employee contribution/insurance premium.  Some previous answers related to the 1099-r indicated that if box 2a shows 0, meaning 0 taxable amount, the information on the 1099-r does not need to be included on the 1041.  Can anybody clarify the previous replies?

Thanks.

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For a 401(k), box 5 is employee contributions which are NOT taxable when distributed.  

[qualifyme]

I am having the same issue.  My Roth 1099-R box 7 has code Q and the IRA/SEP/SIMPLE box is not checked.

My traditional IRA 1099-R has code 4 and the IRA/SEP/SIMPLE box is checked.

I have not been able to find how to enter the non-taxable Roth 1099-R distribution into the Turbo Tax 1041 business software.  Any help from Turbo Tax would be nice.  Their live support doesn't support this Business Software.  They referred me to a tax professional.

[DianeW777]

It depends. It sounds like that would be corpus and not income since it's a nontaxable distribution. It would not be included as income on the Form 1041 or the personal returns of the beneficiaries. The only income on Form 1041 is taxable income.

@qualifyme