1099R question

[arlo]

New Client 93 years old. Receives a 1099R That has in box 1 gross dist. of 23,000 Box 5 Employee contribution/Roth/insurance of 5500 and box 9 Total employee contribution of 25500 Prior Accountant deducted Box 5
from box 1. The client says he has been taking this distribution for many years. I think that box 1 should all be taxable
since he has been receiving this payment for so long and has recovered his contribution a long time ago. Your help would be appreciated

[Roland Slugg]

What amount is in box 2? That's what I'd report as taxable.

[Burke]

Probably zero? I think you are right, he would have recovered his contributions long ago and is most likely fully taxable now. You could probably verify by asking TP when he retired and when he started receiving pension.