Carlos (35) is single. He changed jobs during the year, and when he left his first job, he decided to take a distribution of funds from his 401(k). He used the funds to make a down payment on a new car. The taxable amount of this distribution, reported in box 2a of Form 1099-R, was $15,000. There was a code 1 in box 7 of the Form 1099-R. Carlos's only other income during the year was $40,000 in wages.

Complete a Schedule 4 (Form 1040), Other Taxes, for Carlos. You may also need to complete Form 5329. Additional Taxes on Qualified Plans including IRAs) and Other Tax-Favored Accounts.