You must complete Form 8606, Part III. Reporting Roth distributions can take some time if you have not kept good records showing the amount and year of your regular and conversion contributions less distributions taken previously. You will probably need the Inst for Form 8606 in order to explain what goes on each line.

In most cases, your distribution will be tax free if you have not taken previous Roth distributions. And if your distribution must come from prior conversions, qualified higher education costs will eliminate the early withdrawal penalty if you have not held the conversion 5 years. There will never be an early withdrawal penalty if you limit your distributions to qualified higher education expenses.

The 8606 will tell you how much of the distribution goes on line 15b of Form 1040. You may need a Form 5329 to claim the qualified higher education exception if your withdrawal is not covered by the amount of your regular contributions.

As you can see, reporting Roth distributions is much more complex than reporting traditional IRA distributions.

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