You seem knowledgeable in the world of retirement, could I ask you another question? Another client has a form 1099-R showing a code J in box 7, both boxes in 2b are marked, there is no amount on box 2a. I asked them about their contributions, and they told me this account was from a rollover from years ago when leaving employment. They haven't made any contributions since rolling it over. They removed the investment to purchase a rental house for investment. They don't know much more than that and I'm not sure what else I need to ask them. They are not yet 59 1/2, but I think they have had the account for more than 5 years. Since they are not sure and can't give me any proof of contributions, do I just enter it as all taxable?