If you received an IRA, Keogh or Roth IRA distribution during the year, you should complete the form Schedule X, Line 2 worksheet to figure your taxable amount.
Distributions are not considered taxable until the full amount of your contributions that were previously considered taxable are withdrawn.
Separate worksheets for each spouse must be completed if you are married filing a joint return and both spouses received IRA/Keogh Plan, qualified charitable IRA distributions, and/or Roth IRA conversion distributions.