Non-Qualified Roth IRA Distribution

Good morning,
A client took a pre-mature Roth IRA distribution in the middle of 2019, all while making regular Roth IRA contributions. Would his contributions made after the distribution, but in the same calendar year, count as contributions withdrawn for purposes of determining his tax liability?
Thanks!



Yes, they would count. Regular 2019 contributions, including those made in 2020 for the 2019 tax year can be shown on line 22 of Form 8606. There are no timing limitations, since this allows contributions made after the distribution to count as Roth basis.  Contributions made for 2020 or later cannot be included in line 22. Sounds like the 2019 return and Form 8606 may need amendment.

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