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Level 2
May 14, 2024

Can you take $10,000 first time homebuyers tax credit when using an inherited IRA

  • May 14, 2024
  • 2 replies
  • 8 views

December 2023 client takes a distribution and receives a 1099-R 

Box 1 Gross Distribution $264,076

Box 2 Taxable Distribution $264,076

Box 2b Taxable amounts not determined checked

Box 7 Distribution Code 4 Death

IRA/SEP/Simple marked with X

Client used funds to purchase a home in 2023 with these funds.

Question: Can the client take a $10,000 first time homeowner's credit resulting in taxable income being reduced?  If yes, where do you enter in Lacerte?

 

    2 replies

    sjrcpa
    Level 15
    May 14, 2024

    It's not a credit.

    It doesn't reduce taxable income.

    It is only an exception to the 10% premature distribution penalty.

    The more I know the more I don’t know.
    Level 2
    May 14, 2024

    Thanks for confirming what I found and have been applying for many years.  I got a client who insist that I'm wrong.

    PATAX
    Level 12
    May 14, 2024

    @Brad Farmer if your client is insisting that you are wrong, then what are you waiting for? Tell him to do the return himself.

    qbteachmt
    Level 15
    May 14, 2024

    You're client isn't subject to that 10% penalty, so this is moot.

    Don't yell at us; we're volunteers