Aurora Martinez 31 is following a single taxpayer aurora was the beneficiary of one of her great grandmothers traditional IRAs she passed away during the year and Aurora took a 3000 total distribution from the account she then used the money to pay down her credit card Aurora did not qualify for any COVID-19 or other exceptions for IRA distributions as far as she knows all of her grandmothers contributions to the account hours only other income during the year was 58,000 and wages thats 58