Updated October 17, 2026. Quick answer: Line 4a is the total IRA distribution and line 4b is the taxable amount. The instructions say “You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld.” If the distribution is fully taxable, the instructions put it on line 4b only.
More state retirement-income schedules, line by line: North Dakota ND-1 retirement lines, New Mexico PIT-ADJ retirement lines and Montana Form 2 retirement lines.
More state retirement-income schedules, line by line: Maine Schedule 1S, Louisiana retirement income exemption and Mississippi Form 80-105 line 46.
State retirement-income forms, line by line: Georgia retirement income exclusion, Idaho Form 39R and Iowa retirement income exclusion.
Related reading on this site: IRS Notice CP2501 (income mismatch, response required) and IRS Notice CP3219A (statutory notice of deficiency).
Retirement forms read line by line: Form 8915-F, Form 8915-F lines 2 to 7 and Form 8915-F lines 27 to 32.
IRS worksheets from the 2025 Form 1040 instructions, read line by line: IRA Deduction Worksheet.
Form 8606 and Form 8889 for 2025, read line by line: Form 8606 line 7, Form 8606 line 15c and Form 8606 lines 19 and 20.
What goes on each line
The form captions the lines “IRA distributions” and “Taxable amount”. The source is Form 1099-R: “This amount should be shown in box 1 of Form 1099-R.” The instructions also define what counts: “an IRA includes a traditional IRA (which includes a traditional IRA that receives contributions from a simplified employee pension (SEP) arrangement), Roth IRA” and a SIMPLE IRA. The box is covered on the 1099-R box 7 codes page for the code that sits beside it.
The simple case comes first: “If the distribution from your IRA is fully taxable, enter the total distribution on line 4b; don’t make an entry on line 4a.” The instructions also say “Attach Form(s) 1099-R to Form 1040 or 1040-SR if any federal income tax was withheld.”
Rollovers: Exception 1
When you moved the money rather than spent it, the first exception applies: “Enter the total distribution on line 4a if you rolled over part or all of the distribution from one” of two kinds of account: “Roth IRA to another Roth IRA”, or “IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).”
The follow-up steps are: “Also check box 1 on line 4c.” “If the total distribution was rolled over, enter” zero (-0-) “on line 4b.” For a partial rollover, “If the total distribution wasn’t rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over.” The timing rule is “Generally, a rollover must be made within 60 days after the day you received the distribution.” And a note applies to some rollovers: “If you rolled over the distribution into a qualified plan or you made the rollover in 2026, include a statement explaining what you did.”
Form 8606 and Exception 2
Some distributions cannot be sorted by the simple rules. The instructions say “If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b.” The first listed case is “You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2025 or an earlier year.” Others include “You converted part or all of a traditional IRA or traditional SIMPLE IRA to a Roth IRA in 2025.” and “You received a distribution from a Roth IRA.”
The Roth case has a shortcut: “But if either (a) or (b) below applies,” the instruction is to enter zero on line 4b, and “you don’t have to see Form 8606 or its instructions.” Option (a) is “Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2020 or an earlier year.” Option (b) is “Distribution code Q is shown in box 7 of Form 1099-R.” The form is described on the Form 8606 page.
Qualified charitable distributions: Exception 3
“If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a.” “If the total amount distributed is a QCD, enter -0- on line 4b.” “If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Check box 2 on line 4c.”
The definition reads: “A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain exceptions).” The instructions add: “You must have been at least age 70 1/2 when the distribution was made.” The size limit is “Generally, your total QCDs for the year can’t be more than $108,000.” And the instructions caution: “You can’t claim a charitable contribution deduction for any QCD not included in your income.”
Where the number comes from
Line 4a comes straight from box 1 of each Form 1099-R. Line 4b is where judgment enters: it is the total, less the rollover, QCD or nondeductible-basis portion. When there is more than one payout, “figure the taxable amount of each distribution and enter the total of the taxable amounts on line 4b. Enter the total amount of those distributions on line 4a.” Distribution codes on the 1099-R explain which exception may apply, and are covered on the box 7 codes page and in more depth on the code 7 page.
Line 4c records the exceptions: “If Exception 1 applies to you, check box 1 on line 4c. If Exception 3 applies to you, check box 2 on line 4c. If Exception 4 applies to you, check box 3 on line 4c and enter ‘HFD’ in the entry space next to box 3.”
Where it goes next
Line 4b is the IRA amount that goes into your total income. The form’s own total-income line reads “Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7a, and 8. This is your total income”. The later lines are explained on the lines 9, 10 and 11 page.
Pensions and annuities have their own pair of lines, covered on the lines 5a and 5b page. Two later cautions sit in the same instructions: “You must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73.” and “You may have to pay an additional tax if you received an early distribution from your IRA and the total wasn’t rolled over.” The related penalty form is on the Form 5329 page.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, which are the files irs.gov was serving as the current ones on 2026-10-17. The instructions say “The lines on Forms 1040 and 1040-SR are the same.” Check the tax year printed on the form you are filling in, and use the line numbers on that year’s form. If your form is from a different year, its line numbers and wording may not match what is described here.
Common mistakes
- Entering a fully taxable IRA payout on line 4a. The instructions say “enter the total distribution on line 4b; don’t make an entry on line 4a.”.
- Leaving line 4a blank after a rollover. The instructions say “Enter the total distribution on line 4a if you rolled over part or all of the distribution” and also check box 1 on line 4c.
- Guessing line 4b when there are nondeductible contributions. The instructions say to “see Form 8606 and its instructions to figure the amount to enter on line 4b”.
Related: Form 8606, 1099-R box 7 codes, 1099-R code 7, and Form 5329.
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- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.