I have a two part question regarding this particular line on this form. My father inherited my mother's IRA in the amount of $31K. We plan on using this money towards his assisted living expenses, however my father only receives a one time minimum distribution at the end of each year of approximately $2500.00. This is due in part my father receives a heavy tax bill at the end of every year and any money withdrawn from the IRA is taxable. Do I record the total amount in the IRA or just what he receives as part of the yearly distribution? I am just afraid of this being counted against him even though within a year the money will be fully depleted. If I file and they don't grant him A&A because on this money, can we refile/or amend again after the money has been fully depleted?