[Reporting Individual Retirement Account (IRA) contributions and distributions on a tax return involves several key steps. For traditional IRAs, contributions may be tax-deductible, and these deductible contributions are reported on the appropriate section of the tax return, such as Form 1040. Additionally, any distributions or withdrawals from a traditional IRA are typically reported as taxable income in the year in which they are received. For Roth IRAs, contributions are made with after-tax dollars and are not tax-deductible, so they do not need to be reported on the tax return. Furthermore, qualified distributions from Roth IRAs are tax-free and therefore do not impact the tax return. Understanding the specific reporting requirements and guidelines outlined by the Internal Revenue Service (IRS) is crucial to accurately and appropriately report IRA activity on the tax return.]