## What were your parents’ total untaxed portions of IRA distributions?

This is question **94e** on the paper FAFSA.

The answer to this question may be pre-filled with "Transferred from the IRS."

If the answer to this question is not pre-filled, enter the total amount of the untaxed portions of IRS distributions your parents received in 2017. If the total is a negative amount, enter a zero (0).

If your parents filed:

IRS Form 1040 – Use Lines: 15a minus 15b, and subtract rollover amounts from the total.

IRS Form 1040A – Use Lines: 11a minus 11b, and subtract rollover amounts from the total.

**If your parents filed separate tax returns,** use the table below
to calculate their total untaxed portions of IRA distributions.

If one parent filed a… | …and the other parent filed a… | Then enter the following: |
---|---|---|

1040 | 1040 | Subtract the total of lines 15b from the total of lines 15a. Then subtract all rollover amounts from the remainder. |

1040 | 1040A | For the 1040 - Subtract line 15b from line 15a, then subtract all rollover
amounts from the remainder. For the 1040A - Subtract line 11b from line 11a, then subtract all rollover amounts from the remainder. Add the total remainders from the 1040 and 1040A and enter this amount. |

1040A | 1040A | Subtract the total of lines 11b from the total of lines 11a. Then subtract all rollover amounts from the remainder. |

**If one or both parents will file a
federal tax return, but have not yet filed, estimate the amount that will appear in the lines noted in the table
above.**

**Note:** The line number
references above are from the IRS tax form, **not** from the W-2 form.

Round to the nearest dollar and do not include commas or decimal points.