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Form 1040—Lines 16a Through 20b Rollover to a Roth IRA or a designated ity starting date was after 1997 and the amount you would otherwise be required to Roth account from a designated Roth ac- payments are for your life and that of your report on line 19 by the amount you repaid. count. Enter on line 16a the total distribu- beneficiary, use your combined ages on the Enter the result on line 19. However, if the tion before income tax or other deductions annuity starting date. result is zero or less, enter -0- on line 19. were withheld. This amount should be Also, enter “Repaid” and the amount you If you are the beneficiary of an em- shown in box 1 of Form 1099-R. From the repaid on the dotted line next to line 19. If, ployee who died, see Pub. 575. If there is total on line 16a, subtract the amount of the in 2009, you repaid unemployment com- more than one beneficiary, see Pub. 575 or qualified rollover. Enter the remaining pensation that you included in gross in- Pub. 721 to figure each beneficiary’s tax- amount, even if zero, on line 16b. Also, come in an earlier year, you can deduct the able amount. enter “Rollover” next to line 16b. amount repaid on Schedule A, line 23. But Cost if you repaid more than $3,000, see Repay- Lump-Sum Distributions Your cost is generally your net investment ments in Pub. 525 for details on how to in the plan as of the annuity starting date. It If you received a lump-sum distribution report the repayment. does not include pre-tax contributions. from a profit-sharing or retirement plan, Your net investment should be shown in your Form 1099-R should have the ‘‘Total box 9b of Form 1099-R for the first year distribution’’ box in box 2b checked. You Lines 20a and 20b you received payments from the plan. may owe an additional tax if you received an early distribution from a qualified retire- Rollovers Social Security Benefits ment plan and the total amount was not Generally, a qualified rollover is a tax-free rolled over in a qualified rollover. For de- You should receive a Form SSA-1099 distribution of cash or other assets from one tails, see the instructions for line 58 on page showing in box 3 the total social security retirement plan that is contributed to an- 45. benefits paid to you. Box 4 will show the other plan within 60 days of receiving the amount of any benefits you repaid in 2009. distribution. However, a qualified rollover Enter the total distribution on line 16a If you received railroad retirement benefits to a Roth IRA is generally not a tax-free and the taxable part on line 16b. For details, treated as social security, you should re- distribution. Use lines 16a and 16b to report see Pub. 575. ceive a Form RRB-1099. a qualified rollover, including a direct roll- over, from one qualified employer’s plan to You may be able to pay less tax another or to an IRA or SEP. Use the worksheet on page 28 to see if on the distribution if you were any of your benefits are taxable. For more details on rollovers, including born before January 2, 1936, or TIP distributions under qualified domestic rela- you are the beneficiary of a de- tions orders, see Pub. 575. ceased employee who was born before Jan- Exception. Do not use the worksheet on uary 2, 1936. For details, see Form 4972. page 28 if any of the following applies. Rollover to a plan other than a Roth IRA or a designated Roth account. Enter on • You made contributions to a tradi- line 16a the total distribution before income tional IRA for 2009 and you or your spouse tax or other deductions were withheld. This Line 19 were covered by a retirement plan at work amount should be shown in box 1 of Form or through self-employment. Instead, use 1099-R. From the total on line 16a, subtract Unemployment the worksheets in Pub. 590 to see if any of any contributions (usually shown in box 5) Compensation your social security benefits are taxable and that were taxable to you when made. From to figure your IRA deduction. You should receive a Form 1099-G show- that result, subtract the amount of the quali- ing in box 1 the total unemployment com- • You repaid any benefits in 2009 and fied rollover. Enter the remaining amount, pensation paid to you in 2009. Report on your total repayments (box 4) were more even if zero, on line 16b. Also, enter ‘‘Roll- line 19 the part, if any, you received that is than your total benefits for 2009 (box 3). over’’ next to line 16b. more than $2,400. If married filing jointly, None of your benefits are taxable for 2009. Special rules apply to partial rollovers also report on line 19 any unemployment Also, you may be able to take an itemized of property. See Pub. 575. compensation received by your spouse that deduction or a credit for part of the excess Rollover to a Roth IRA (other than from a is more than $2,400. If you made contribu- repayments if they were for benefits you designated Roth account). Enter on line tions to a governmental unemployment included in gross income in an earlier year. 16a the total distribution before income tax compensation program and you are not For more details, see Pub. 915. or other deductions were withheld. This itemizing deductions, reduce the amount • You file Form 2555, 2555-EZ, 4563, amount should be shown in box 1 of Form you report on line 19 by those contribu- or 8815, or you exclude employer-provided 1099-R. From the total on line 16a, subtract tions. adoption benefits or income from sources any contributions (usually shown in box 5) within Puerto Rico. Instead, use the work- that were taxable to you when made. Enter If you received an overpayment of un- sheet in Pub. 915. the remaining amount, even if zero, on line employment compensation in 2009 and 16b. you repaid any of it in 2009, reduce the - 27 - Need more information or forms? See page 96.