! made in 2025 that are described in Any 2025

CAUTION retirement plan distributions whose repayments

are treated as rollovers under Special Terms in Definitions , earlier, even if they were later repaid, unless they fall under numbers 4 or 7 above.

If, after considering the items above, you don’t have an amount to enter on line 19, don’t complete Part III; your Roth IRA distribution(s) isn’t taxable. Instead, include your total Roth IRA distribution(s) on 2025 Form 1040, 1040-SR, or 1040-NR, line 4a.

Line 20 If you had a qualified first-time homebuyer distribution from your Roth IRA and you made a contribution (including a conversion or a rollover from a qualified retirement plan) to a Roth IRA for any year from 1998 through 2020, enter the amount of your qualified expenses on line 20, but don’t enter more than $10,000 reduced by the total of all your prior qualified first-time homebuyer distributions. For details, see Are Distributions Taxable? in chapter 2 of Pub. 590-B.

Line 22

If you completed the 2025 Line 25c Worksheet,