Carolyn Lazar v. Mark Kroncke, et al

Filing

FILED OPINION (EUGENE E. SILER, A. WALLACE TASHIMA and ANDREW D. HURWITZ) AFFIRMED. Judge: EES Authoring, FILED AND ENTERED JUDGMENT. [10508262]

Case: 15-15078, 07/14/2017, ID: 10508262, DktEntry: 65-2, Page 1 of 60

Publication 590-B

Distributions
from Individual
Retirement
Arrangements
(IRAs)

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1.
Traditional IRAs

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Form

8606

Nondeductible IRAs
▶

OMB No. 1545-0074

▶ Attach

to Form 1040, Form 1040A, or Form 1040NR.

Attachment
Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See instructions.

Your social security number

Rose Green

Part I

▲

Fill in Your Address Only
If You Are Filing This
Form by Itself and Not
With Your Tax Return

2016

Information about Form 8606 and its separate instructions is at www.irs.gov/form8606.

Department of the Treasury
Internal Revenue Service (99)

001-00-0000

Home address (number and street, or P.O. box if mail is not delivered to your home)

Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below.

Foreign country name

Foreign province/state/county

Foreign postal code

Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
and you made nondeductible contributions to a
distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.
you recharacterized) and

1
2
3

4
5
6
7

8

9
10
11
12
13
14
15

your nondeductible contributions to traditional IRAs for

. . . . . .
In 2016, did you take a distribution
from traditional, SEP, or SIMPLE IRAs,
or make a Roth IRA conversion?

.

.

. . . . .
the value of all your traditional,

. .
No

.

.

. .
and

.
.

including those made for
. . . . . . . . . .
. . . . . . . . . .
. . . . . . . . . .

.
.
.

1
2
3

500
300
800

4
5

0
800

13
14

460*
340

▶

Yes
.

.

.
.

.
.
.

▶

.

.

Do not complete the rest of Part I.
Go to line 4.
.

. . . . . . . . .uly
.
nJ
IRAs as of hived o
c 6
. ar
078 .

17
0 0
1. , .2 .

-15

your distributions from traditional,
and o. 15
IRAs in
N
cke,
Do not include rollovers, qualified charitable distributions, a oneron
.K
time distribution to fund an HSA,aconversions to a Roth IRA, certain
z rv
in La
returned contributions, d or recharacterizations of traditional IRA
cite
contributions (see instructions) . . . . . . . . . . . . . .

the net amount you converted from traditional,
and
IRAs to Roth IRAs in
Do not include amounts converted that you
later recharacterized (see instructions). Also enter this amount on line 16 .
Add lines 6, 7, and 8 . . . . . . . .
9
Divide line 5 by line 9.
the result as a decimal rounded to at least
. . . . . .
Multiply line 8 by line 10. This is the nontaxable portion of the amount
you converted to Roth IRAs. Also enter this amount on line 17 . . .
Multiply line 7 by line 10. This is the nontaxable portion of your
distributions that you did not convert to a Roth IRA . . . . . . .

7

8

10

×

.

11

12
. . . . . . . .
your total basis in traditional IRAs for 2016 and earlier years
Taxable amount. Subtract line
from line 7. If more than zero, also include this amount on Form
1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . .
Note:
may be subject to an additional 10% tax on the amount on line 15 if you were under
age 59½ at the time of the distribution (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

* From Worksheet 1 - 1 in Publication 590-B

15

0

Form 8606

Case: 15-15078, 07/14/2017, ID: 10508262, DktEntry: 65-2, Page 18 of 60
Page 2

Form 8606 (2016)

Part II

2016 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2016 (excluding
any portion you recharacterized).

16

17
18

If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you
converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2016. Do not include amounts
you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2016 or 2017 (see instructions)
If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount
on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .
Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on
Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . .

Part III

16

5,000

17

460

18

4,540*

Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth IRA in 2016. For this purpose, a distribution does not
include a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, or return of
certain contributions (see instructions).

19

Paid
Preparer
Use Only

Print/Type preparer’s name

Firm’s name

▶

n La

z

Kro
ar v.

i
*From Worksheet 1 - 1 in Publication 590-B
cited

o. 15

,N

ncke

▶

Firm’s address

78
-150

Preparer’s signature

ived

arch

▲

▲

Enter your total nonqualified distributions from Roth IRAs in 2016, including any qualified first-time
homebuyer distributions (see instructions) . . . . . . . . . . . . . . . . . . .
19
20
Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . .
20
21
Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . .
21
22
22
Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here . . . .
23
Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero,
you may be subject to an additional tax (see instructions) . . . . . . . . . . . . . .
23
24
Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from
qualified retirement plans to a Roth IRA (see instructions) . . . . . . . . . . . . . .
24
25
Taxable amount. Subtract line 24 from line 23. If more than zero, also include this amount on
Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . .
25
Sign Here Only If You Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Are Filing This Form
7
, 201
by Itself and Not With
ly 10
u
Your Tax Return
Date
Your signature
on J
Date

Check
if PTIN
self-employed
Firm’s EIN

▶

Phone no.
Form 8606 (2016)

Case: 15-15078, 07/14/2017, ID: 10508262, DktEntry: 65-2, Page 19 of 60

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Form

8606

Nondeductible IRAs
▶

OMB No. 1545-0074

▶ Attach

to Form 1040, Form 1040A, or Form 1040NR.

Attachment
Sequence No. 48

Name. If married, file a separate form for each spouse required to file Form 8606. See instructions.

Your social security number

Bill King

Part I

▲

Fill in Your Address Only
If You Are Filing This
Form by Itself and Not
With Your Tax Return

2016

Information about Form 8606 and its separate instructions is at www.irs.gov/form8606.

Department of the Treasury
Internal Revenue Service (99)

002-00-0000

Home address (number and street, or P.O. box if mail is not delivered to your home)

Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below.

Foreign country name

Foreign province/state/county

Foreign postal code

Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
and you made nondeductible contributions to a
distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions.
you recharacterized) and

1
2
3

4
5
6
7

8

9
10
11
12
13
14
15

your nondeductible contributions to traditional IRAs for

. . . . . .
In 2016, did you take a distribution
from traditional, SEP, or SIMPLE IRAs,
or make a Roth IRA conversion?

.

.

. . . . .
the value of all your traditional,

. .
No

.

.

. .
and

.
.

including those made for
. . . . . . . . . .
. . . . . . . . . .
. . . . . . . . . .

.
.
.

1
2
3

0
2,000
2,000

4
5

0
2,000

13
14

500
1,500

15

100

▶

Yes
.

.

.
.

.
.
.

▶

.

.

Do not complete the rest of Part I.
Go to line 4.
.

7
, 201
.

. . . . . . . . July 10 .
. . .
n
IRAs as of hived o
c 6
. ar
1,800
078 .

-15

your distributions from traditional,
and o. 15
IRAs in
N
cke, distributions, a oneDo not include rollovers, qualified charitable
ron
.K
time distribution to fund an HSA,aconversions to a Roth IRA, certain
z rv
in La
returned contributions, dor recharacterizations of traditional IRA
cite
contributions (see instructions) . . . . . . . . . . . . . .

the net amount you converted from traditional,
and
IRAs to Roth IRAs in
Do not include amounts converted that you
later recharacterized (see instructions). Also enter this amount on line 16 .
Add lines 6, 7, and 8 . . . . . . . .
9
2,400
Divide line 5 by line 9.
the result as a decimal rounded to at least
. . . . . .
Multiply line 8 by line 10. This is the nontaxable portion of the amount
you converted to Roth IRAs. Also enter this amount on line 17 . . .
Multiply line 7 by line 10. This is the nontaxable portion of your
distributions that you did not convert to a Roth IRA . . . . . . .

600

7

8

10

×

. 833

11

500
12
. . . . . . . .
your total basis in traditional IRAs for 2016 and earlier years
Taxable amount. Subtract line
from line 7. If more than zero, also include this amount on Form
1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . . . .
Note:
may be subject to an additional 10% tax on the amount on line 15 if you were under
age 59½ at the time of the distribution (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Form 8606

Case: 15-15078, 07/14/2017, ID: 10508262, DktEntry: 65-2, Page 21 of 60

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CAUTION

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CAUTION

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Form

5329

Department of the Treasury
Internal Revenue Service (99)

Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-Favored Accounts
▶
▶

OMB No. 1545-0074

2016

Attach to Form 1040 or Form 1040NR.

Information about Form 5329 and its separate instructions is at www.irs.gov/form5329.

Name of individual subject to additional tax. If married filing jointly, see instructions.

Your social security number

Tom Jones

004-00-0000
Home address (number and street), or P.O. box if mail is not delivered to your home

▲

Fill in Your Address Only
If You Are Filing This
Form by Itself and Not
With Your Tax Return

Attachment
Sequence No. 29

City, town or post office, state, and ZIP code. If you have a foreign address, also complete
the spaces below (see instructions).

Foreign country name

Foreign province/state/county

Apt. no.

If this is an amended
return, check here ▶
Foreign postal code

If you only owe the additional 10% tax on early distributions, you may be able to report this tax directly on Form 1040, line 59, or
Form 1040NR, line 57, without filing Form 5329. See the instructions for Form 1040, line 59, or for Form 1040NR, line 57.

Part I

1
2
3
4

Additional Tax on Early Distributions. Complete this part if you took a taxable distribution before you reached age 59½

from a qualified retirement plan (including an IRA) or modified endowment contract (unless you are reporting this tax directly on
Form 1040 or Form 1040NR—see above). You may also have to complete this part to indicate that you qualify for an exception to
the additional tax on early distributions or for certain Roth IRA distributions (see instructions).
3000
Early distributions included in income. For Roth IRA distributions, see instructions . . . . . .
1
Early distributions included on line 1 that are not subject to the additional tax (see instructions).
Enter the appropriate exception number from the instructions:
. . . . . . . . .
2
-0Amount subject to additional tax. Subtract line 2 from line 1 . . . . . . . . . . . . .
3
3000
300
Additional tax. Enter 10% (0.10) of line 3. Include this amount on Form 1040, line 59, or Form 1040NR, line 57
4
Caution: If any part of the amount on line 3 was a distribution from a SIMPLE IRA, you may have
to include 25% of that amount on line 4 instead of 10% (see instructions).

Part II

17
Additional Tax on Certain Distributions From Education Accounts and ABLE Accounts. Complete this part if
0, 20
1

you included an amount in income, on Form 1040 or Form 1040NR, line 21, fromJuCoverdell education savings account
a ly
on
(ESA), a qualified tuition program (QTP), or an ABLE account.
ved
i
arch
5
5
Distributions included in income from a Coverdell ESA, a QTP, 5078 ABLE account . . . . .
1 or an
6
Distributions included on line 5 that are not subject to o. 15
the additional tax (see instructions) . . .
6
e, N
7
Amount subject to additional tax. Subtractrlineckfrom line 5 . . . . . . . . . . . . .
7
on 6
.K
8
Additional tax. Enter 10% (0.10) of azar v
line 7. Include this amount on Form 1040, line 59, or Form 1040NR, line 57
8
nL
Part III Additional Tax citeExcess Contributions to Traditional IRAs. Complete this part if you contributed more to your
on d i
traditional IRAs for 2016 than is allowable or you had an amount on line 17 of your 2015 Form 5329.
9
Enter your excess contributions from line 16 of your 2015 Form 5329 (see instructions). If zero, go to line 15
9
10
If your traditional IRA contributions for 2016 are less than your
maximum allowable contribution, see instructions. Otherwise, enter -010
11
2016 traditional IRA distributions included in income (see instructions) .
11
12
2016 distributions of prior year excess contributions (see instructions) .
12
13
Add lines 10, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . .
13
14
Prior year excess contributions. Subtract line 13 from line 9. If zero or less, enter -0- . . . . .
14
15
Excess contributions for 2016 (see instructions) . . . . . . . . . . . . . . . . .
15
16
Total excess contributions. Add lines 14 and 15 . . . . . . . . . . . . . . . . .
16
17
Additional tax. Enter 6% (0.06) of the smaller of line 16 or the value of your traditional IRAs on December 31, 2016
(including 2016 contributions made in 2017). Include this amount on Form 1040, line 59, or Form 1040NR, line 57 .
17
Part IV Additional Tax on Excess Contributions to Roth IRAs. Complete this part if you contributed more to your Roth
IRAs for 2016 than is allowable or you had an amount on line 25 of your 2015 Form 5329.
Enter your excess contributions from line 24 of your 2015 Form 5329 (see instructions). If zero, go to line 23
18
18
19
If your Roth IRA contributions for 2016 are less than your maximum
allowable contribution, see instructions. Otherwise, enter -0- . . . .
19
20
2016 distributions from your Roth IRAs (see instructions) . . . . .
20
21
Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . .
21
22
Prior year excess contributions. Subtract line 21 from line 18. If zero or less, enter -0- . . . . .
22
23
Excess contributions for 2016 (see instructions) . . . . . . . . . . . . . . . . .
23
24
Total excess contributions. Add lines 22 and 23 . . . . . . . . . . . . . . . . .
24
Additional tax. Enter 6% (0.06) of the smaller of line 24 or the value of your Roth IRAs on December 31, 2016
25
(including 2016 contributions made in 2017). Include this amount on Form 1040, line 59, or Form 1040NR, line 57
25
For Privacy Act and Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 13329Q

Form 5329 (2016)

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2.
Roth IRAs

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Figure 2-1.

Is the Distribution From Your Roth IRA a Qualified Distribution?
Start Here
Has it been at least 5 years from the beginning of the
year for which you first set up and contributed to a
Roth IRA?

No

Yes

Yes

Were you at least 591⁄2 years old at the time of the
distribution?
No

Yes

Is the distribution being used to buy or rebuild a first
home as explained in First Home under Early
Distributions in chapter 1?
No

Yes

Is the distribution due to your being disabled (defined
under Early Distributions in chapter 1)?
No

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Was the distribution made to the owner’s -beneficiary
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or the owner’s estate?
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The distribution from the Roth IRA is a qualified
distribution. It is not subject to tax or penalty.

The distribution from the Roth IRA is
not a qualified distribution. The
portion of the distribution allocable
to earnings may be subject to tax
and it may be subject to the 10%
additional tax.

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3.
How To Get Tax Help

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