IRA distributions are reported on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Traditional IRA, SIMPLE IRA, or SEP IRA

For traditional, SIMPLE and SEP IRAs, box 7 of Form 1099-R will show a "7" as the code for a normal distribution, and the box "IRA/SEP/SIMPLE" will be checked. Ask the taxpayer whether he or she deducted all traditional IRA contributions from income in the year they were made. If so, the entire distribution is taxable. Report it on Form 1040A, lines 11a and 11b, or on Form 1040, lines 15a and 15b.

	Distributions from a SIMPLE IRA and from a SEP IRA are generally fully taxable.