What this line means
The total gross amount withdrawn from all traditional, Roth, SEP, and SIMPLE IRAs during the year. This is the full distribution amount before determining how much is taxable. The gross amount comes from Box 1 of each 1099-R you received from your IRA custodian.
Does this apply to you?
- You took a distribution from a traditional IRA for any reason
- You withdrew money from a Roth IRA
- You took a required minimum distribution (RMD) from a traditional IRA
- You rolled over an IRA to another IRA or to a qualified plan
- You converted a traditional IRA to a Roth IRA
Easy to overlook
Required minimum distributions start at age 73 Under the SECURE 2.0 Act, RMDs begin at age 73 for those born between 1951 and 1959, and age 75 for those born in 1960 or later. If you turned 73 during 2025, your first RMD is due by April 1, 2026 — but delaying means two RMDs in 2026. The penalty for missing an RMD is 25% of the amount not withdrawn (reduced from the previous 50%). 1 IRS Publication 590-B — Distributions from IRAs
Roth IRA distributions appear here even when not taxable Qualified Roth distributions are tax-free, but the gross amount still goes on line 4a. The taxable portion (usually zero for qualified distributions) goes on line 4b. Filers who skip line 4a because the distribution is tax-free trigger a mismatch with the 1099-R the IRS already has. 2 General filing pattern — RMD confusion after SECURE Act changes
Watch out for this
Forgetting to report a rollover. If you moved money from one IRA to another, the distributing custodian reports the full amount on 1099-R. You report the gross on line 4a and zero (or a reduced amount) on line 4b, with “ROLLOVER” noted. Failing to report the rollover makes it look like an unreported taxable distribution.
Footnotes
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IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). https://www.irs.gov/pub/irs-pdf/p590b.pdf ↩
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IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), Required Minimum Distributions. https://www.irs.gov/pub/irs-pdf/p590b.pdf ↩