The simplified method may be used to calculate the taxable portion of a distribution from a qualified retirement account w The funds are rolled over into a Roth IRA The funds are rolled over into a traditional IRA. The taxpayer previously made after-tax contributions to a traditional IRA. The taxpayer previously made after-tax contributions to a qualified pension, profit-sharing, stock bonus plan, or employee annuity X Route The simplified method may be used to calculate the taxable portion of a distribution from a qualified retirement account w The funds are rolled over into a Roth IRA The funds are rolled over into a traditional IRA. The taxpayer previously made after-tax contributions to a traditional IRA. The taxpayer previously made after-tax contributions to a qualified pension, profit-sharing, stock bonus plan, or employee annuity X Route