Client took $95K from IRA as Corona distribution.

He only wants to claim $50K as eligible for deferral and spread over 3 years.

When I read the IRS instructions for Form 8915-E it states that the FULL amount of any 1099-R Box 1 income is to be reported on the form in Part I, Line 2, Column a. Then, the Qualified distributions are to be reported on the form in Part I, Line 2, Column b.

PS does NOT fill in Column a with the total amount distributed unless you mark the 1099-R worksheet as if the entire distribution (Qualified Disaster Distribution Smart Worksheet Line B) is qualified. When doing so, both columns become $95K from my example.

If you fill in the amount of what you want to spread over 3 years ($50K in my example) in that Smart Worksheet, PS will only put $50K in column a. That is not what the instructions say to do.

Am I missing something in PS or is it not set up correctly?

Thanks in advance!