Thanks for responding.  The taxpayers withdrew their contributions from the total of their Roth's they only each had one Roth.  From what I was reading you could take it as a misc. item ded. subjec to 2% but from the article you had a link to they said that IRA losses whether Roth or Traditional were suspended until 2026.  Should I report what they received in 2022 now when I file their return and show zero as taxable with a code of 8.  Or should I wait until 2023 when the 1099-R is received and do an amended return.  Or should I just do a footnote on the return for 2022 as to what happened or do I do a footnote for 2023?  This explains why I could not get the misc. item ded. to work because of the suspension of IRA losses.  Thanks for the information.