Withdrawal from Simple

[Dan C]

Client has no 1099R.

Statement indicates she took out 1,100 from SIMPLE, she is under 59 1/2 paid some medical bills, then opened her own IRA.

Appreciate some guidance.

[Unregistered]

rollover?

how many days elapsed between the distribution and the contribution to the IRA? if it is less than 60 days that would be a rollover, reported as such with no income tax or penalty. the amount used for medical expenses is subject to income tax, but no penalty.