Form 8915-F input

[Minnow58]

I have a new client whose prior preparer elected to spread a 2020 IRA disbursement over 3 years.  On the 2021 Form 1040, the deferred portion was reported on Part III, lines 23-26.  I cannot figure out how to enter anything into this section of the Form 8915.  There are references to worksheets, but no apparent links to them.

My questions:

1)   Are lines 23-26 the proper place to report this income?  If so, how do I enter the information?

2)  Should the information be entered elsewhere?  If so, where on the form?  

Thanks for your assistance.

Michael Gilligan

[Just-Lisa-Now-]

Complete the 8915E worksheet. 

Check the Box B at the top for Conoravirus distribution

Scroll down and enter the 1/3 distribution amount on Lines 2 and 5, that should fill in Line 9 automatically.

That should also put the amounts over onto the 8915F in Lines 12, 13 and 15 and put the dollar amount on Line 4b or 5b (IRA or 401k)

[qbteachmt]

"whose prior preparer elected to spread a 2020 IRA disbursement over 3 years."

By not electing to report it all in the first year, it is then spread over 3 years. 3 years is not the election. It's the assumption, unless you elect otherwise.