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Alabama Form 4972: What You Should Know
IRAs) or the other (for example, 401(k) plans), with all prior years paid or distributed, and which is not part of a qualified distribution for which a 10-year extension of time to pay was filed, and the amount is at least 600. Amounts distributed from a plan in a particular tax year cannot be treated as tax-free distributions in a subsequent year because those amounts have been includible in income in the prior year and there may not be any future tax consequences. You can find more about this on IRS.gov.
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