4a — IRA Distributions Updated for tax year 2025

What this line means

The total gross amount of all distributions you received from traditional IRAs, Roth IRAs, SEP IRAs, and SIMPLE IRAs during the year. This is the full distribution amount before determining what portion is taxable. The taxable portion goes on line 4b. If the entire distribution is taxable, lines 4a and 4b will be the same amount.

Does this apply to you?

• You withdrew money from a traditional IRA for any reason
• You took a Roth IRA distribution (even if it is entirely tax-free)
• You received a required minimum distribution (RMD) from a traditional IRA
• You converted a traditional IRA to a Roth IRA
• You received a distribution from a SEP or SIMPLE IRA

Easy to overlook

Roth conversions are reported as distributions When you convert a traditional IRA to a Roth IRA, the converted amount shows up as a distribution on line 4a and the taxable portion on line 4b. Filers sometimes panic when they see a large amount on this line after a Roth conversion — it is correct. The conversion is treated as a distribution from the traditional IRA followed by a contribution to the Roth. ¹ [SOURCE: IRS Publication 590-B — Distributions from IRAs]

Qualified Roth distributions still appear on 4a Even a fully tax-free Roth IRA distribution (held 5+ years, age 59½+) gets reported on line 4a with zero on line 4b. Filers who took a qualified Roth distribution sometimes leave line 4a blank because they know it is tax-free. The IRS still wants the gross amount reported. ² [SOURCE: General filing pattern — Roth conversion reporting errors]

Watch out for this

Entering the taxable amount on both lines 4a and 4b when only part of the distribution is taxable. Line 4a is always the total (gross) distribution. Line 4b is just the taxable portion. If you withdrew $50,000 from a traditional IRA that included $10,000 in nondeductible contributions, line 4a is $50,000 and line 4b is $40,000.

Related lines on your return

• Line 4b — Form 1040 — The taxable portion of your IRA distribution
• Form 8606 — Nondeductible IRAs — required to calculate the taxable portion if you made nondeductible contributions
• Line 5a — Form 1040 — Pensions and annuities; employer plan distributions go there, not here