Our client had a designated Roth 403b acct. He annuitized these monies [ single premium income annuity for lifetime payout ] which may or may not be a determining factor. His 1st contribution to the Roth 403b was in 2012, and therefore he has met the 5 yr requirement. He is also above age 59 1/2. My questions is regarding the tax reporting. Specifically, I contend that all of his distributions should be tax free. That is the whole point of Roth 403b or IRA accounts. The 1099R form our B/D sent seems incorrect to me. It’s as if we’re going to make him pay tax on the earnings. the 1099R box 2a is blank and thus the client and tax preparer are seemingly stuck with filing/report that figure manually. We can see the ‘contribution’ amount ( attributable to the ‘portion’ of the 2023 payout ) showing in box 5, but again, that should be irrelevant if he has met the qualifications for tax-free withdrawals. Box 7 shows code ‘7B’ which seems correct. Lastly, I wonder about the state… it is my understanding that there should be no state tax regardless of what shows in box 16 [ in this case it’s showing the difference between gross distribution [ box 1 ] and contribution figure [ box 5 ] which of course is the earnings portion.