The TaxAct® program will determine what amount (if any) needs to appear on Lines 15a and 15b of IRS Form 1040 according to the IRS instructions and the data entered in the program. Usually, if the amount is fully taxable, Line 15a is left blank and the total distribution is entered on Line 15b. Exceptions to this are listed in the IRS Instructions for Form 1040.
To enter the information from Form 1099-R that is used to calculate these amounts: