general rule method

When entering the distribution, the software must know that you qualify to use the general rule.

For worksheets and actuarial tables used to complete information on using the General Rule, see IRS Publication 939 or select Learn more in the TurboTax software.

When entering a distribution from a qualified plan, if you are 75 or older, 

• you must use the General Rule if the annuity payments are guaranteed for at least 5 years, and 
• you must use the Simplified Method if the payments are guaranteed for less than 5 years.

When entering a distribution from a nonqualified plan, the annuity starting determines whether you use the General Rule, the Simplified Method or may choose either.