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How do I report early distribution of 1099-R due to COVID?

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    How do I report early distribution of 1099-R due to COVID?

    Self-employed individual in the tourist industry who is under 59 1/2 took out early distribution of SEP in December 2020 because of economic hardship due to COVID. The distribution code was 1 but I was able to abate the penalty.

    Gross and taxable distribution is $62,000. I know the taxpayer can report 1/3 of it each year as taxable on the tax return. I looked on the tax software site and instructions and IRS website but can't find an answer. Does anyone know where/how to report the reduction of taxable income?

    #2
    Form 8915-E

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      #3
      Please refer to the same question I had on 02/01/2021 and the responses.

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