An HFD is a distribution made directly by the the jacobite train discount voucher trustee of your IRA (other than an ongoing SEP or simple IRA) to your HSA.
You made excess contributions to your IRA for an earlier year and had them returned to you in 2017.
Enter the total distribution on line 15a if you rolled over part or all of the distribution from one: Roth IRA to another Roth IRA, or IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).
Report this amount on line.You also must report earned income, such as wages and tips, from sources outside the United States.You had to use the Itemized Deductions Worksheet in the 2016 Instructions for Schedule A and both of the following apply.For details, see Pub.The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion.You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1946, and received less than the minimum required distribution from your traditional, SEP.525 for details on how to report the repayment.For more information and to set up an account, go to SSA.The premiums can be for coverage for you, your spouse, or dependents.But you do not need to attach a statement if only Exception 2 and one other exception apply.If you received an overpayment of unemployment compensation in 2017 and you repaid any of it in 2017, subtract the amount you repaid from the total amount you received.Enter amounts received as alimony or separate maintenance.
Your cost is generally your net investment in the plan as of the annuity starting date.
See Form 8958 and Pub.
Tip income you didn't report to your employer.You must reduce your cost (or other basis) by these distributions.Taxmap/instr/m#w24811vwa If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter PSO and the amount excluded on the dotted line next to line.Examples of income to report on line 21 include the following.If you are: Married filing jointly, enter 32,000 Single, head of household, qualifying widow(er or married filing separately and you lived apart from your spouse for all of 2017, enter 25,000.Generally, your total QCDs for the year can't be more than 100,000.If there is more than one beneficiary, see Pub.
However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 19 by those contributions.
Is the amount on line 5 less than the amount on line 2?
If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.