Reply To: 1099-R on Roth IRA annuity payment

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With regarding to getting redress or an adequate explanation from TIAA, someone on the Morningstar TIAA forum suggested that I contact the custodian of the Roth IRA. The custodian is “TIAA, FSB”. So far I have found no way of communicating with them directly, without going through one of TIAA’s 800 call centers, where they are relying on a statement of “guidance” on this issue. And I wonder if the IRA custodian would have anything to do with this, as the specific IRA account that yielded the annuity no longer exists.

For purposes of filing the 4852, I assume the $125 estimated earnings on the annuity underpayment is not a qualified annuity payment because it represents earnings on the underpayment after it should have been paid out.

Is the $125 entered as a taxable amount on the 4852 the same as a $125 1099-R coded “T”? If so, 4.b. “Taxable amount” on the 1040 would be zero because I did Roth conversions before 2015. If not, 4.b. would be $125. I just need to know to avoid confusion on the 1040 form.

For the 8606, there should be plenty of basis left over after subtracting the annuity payments if I count the basis of all the Roths originating from the 403(b)—not just that portion that yielded the annuity. There is additional basis in the Roth originating from the 401(k), but I presently do not have access to those records.