1099-R | Tax Law Blog | IRS Tax Attorneys

13 Feb 2009 @ 5:21 AM

Here’s a handy list of codes for the 1099-R:

1 Early distribution, no known exception

2 Early distribution, exception applies

3 Disability

4 Death

5 Prohibited transaction

6 Section 1035 exchange

7 Normal distribution

8 Excess contribution

9 Cost of life insurance protection

A May be eligible for 10-year tax option

D Excess contribution

E Excess annual additions

F Charitable gift annuity

G Direct rollover

J Early distribution from Roth IRA

L Loans treated as deemed distributions

N Recharacterized IRA contribution

P Excess contribution

Q Qualified distribution from a Roth IRA

R Recharacterized IRA contribution

S Early distribution from a SIMPLE IRA in the first two years, no known exception

T Roth IRA distribution, exception applies

For specific information on each of the codes, you can check out the instructions for form 1099-R.

Categories: 1099-R, 2009 Tax, Tax Forms Posted By: taxnick
Last Edit: 13 Feb 2009 @ 05 23 AM

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