It sounds like your clients do not have any other Trad. IRA's. But you need to ask to make sure. If it is true they have no other Trad. Ira's, then you will expect for the line 4b on the 1040 to be zero. like I said earlier you just start with the 1099R worksheet, and fill out completely answering all questions that pertain to your clients. When I do them (not very many) I wind up going back and forth a few times until I get the answer I want on the 1040. Note there will always be a 1099R