Where is income tax withheld from a pension or IRA distribution reported on the tax return?

Income tax withheld from a pension or IRA distribution is reported on Form 1040, specifically on Line 61. This line is designated for reporting the total amount of federal income tax withheld throughout the year, including taxes withheld from various sources of income such as wages, pensions, and retirement distributions.

Pension distributions and IRA distributions that have had tax withheld will usually be accompanied by a Form 1099-R. This form indicates the amount of the distribution and the tax that was withheld, but the specific reporting of that withheld tax on the taxpayer's return is done on Line 61 of Form 1040.

This reporting is crucial because it informs the IRS of the amount of tax prepayments the taxpayer has made, impacting the calculation of any tax due or refund expected when filing the tax return. Therefore, the correct choice for reporting the income tax withheld from a pension or IRA distribution is Line 61 on Form 1040.