This article explains how to report a Roth IRA distribution in Part III of Form 8606.

### Follow these steps to enter a Roth IRA distribution:

- Go to
**Input Return****⮕****Income****⮕****Pensions, IRA's (1099-R)** - Fill in the applicable information.
- Select
**Details**for more entries. - Enter the full distribution in
**Gross Distribution**. - In the
**Distribution Code #1**field, select J, Q, or T (whichever is shown on Form 1099-R, box 7) from the dropdown menu.- If the distribution is a non-qualified Roth IRA distribution (distribution code J or T) and the input for
**(2A) Taxable Amount**(Code 4) is left blank, the program uses the entered gross amount to determine the taxable amount on Form 8606, page 2.- In determining the taxable amount, the program offsets the gross distribution by any Roth contribution or conversion basis entered on Adjustments to Income.

- If the distribution is a qualified Roth IRA distribution (distribution code Q), the distribution isn't taxed.
- However, if a taxable amount is entered for a qualified Roth IRA distribution, the program will carry it to Form 8606.
- Go to
**Input Return****⮕****Income****⮕****Pensions, IRA's (1099-R)**

- If the distribution is a non-qualified Roth IRA distribution (distribution code J or T) and the input for
- Fill in the applicable information.
- Enter the full distribution in
**Gross Distribution**. - In the
**Distribution Code #1**field, select J, Q, or T (whichever is shown on Form 1099-R, box 7) from the dropdown menu.- If the distribution is a non-qualified Roth IRA distribution (distribution code J or T) and the input for
**(2A) Taxable Amount**is left blank, the program uses the entered gross amount to determine the taxable amount on Form 8606, page 2.- In determining the taxable amount, the program offsets the gross distribution by any Roth contribution or conversion basis entered on Adjustments to Income.

- If the distribution is a qualified Roth IRA distribution (distribution code Q), the distribution isn't taxed.
- However, if a taxable amount is entered for a qualified Roth IRA distribution, the program will carry it to Form 8606.

- If the distribution is a non-qualified Roth IRA distribution (distribution code J or T) and the input for