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Category: Other Taxes

Form 1099-R Distribution Codes

The following codes identify the type of distribution received:

1
Early distribution, no known exception (in most cases, under age 59 1/2). (See Form 5329) For a rollover to a traditional IRA of the entire taxable part of the distribution, do not file Form 5329.  See the instructions for Form 1040 / Form 1040A.
2
Early distribution, exception applies (under age 59 1/2)
3
Disability
4
Death
5
Prohibited transaction
6
Section 1035 exchange (a tax-free exchange of life insurance, annuity, or endowment contracts)
7
Normal distribution
8
Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2014
9
Cost of current life insurance protection
A
May be eligible for 10-year tax option. (See Form 4972)
B
Designated Roth account distribution.
D
Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411.
E
Distributions under Employee Plans Compliance Resolution System (EPCRS).
F
Charitable gift annuity.
G
Direct rollover of a distribution (other than a designated Roth account distribution) to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA.
H
Direct rollover of a designated Roth account distribution to a Roth IRA.
J
Early distribution from a Roth IRA, no known exception (in most cases, under age 59 1/2).
L
Loans treated as deemed distributions.
N
Recharacterized IRA contribution made for 2014 and recharacterized in 2014.
P
Excess contributions plus earnings/excess deferrals taxable in 2013.
Q
Qualified distribution from a Roth IRA.
R
Recharacterized IRA contribution made for 2013 and recharacterized in 2014.
S
Early distribution from a SIMPLE IRA in first 2 years, no known exception (under age 59 1/2).
T
Roth IRA distribution, exception applies.
U
Dividend distributed from ESOP under section 404(k).
W
Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.



Additional link:
Instructions for Forms 1099-R and 5498