I have been searching for a list of Form 1099-R Distribution Codes, but I could not locate anything complete online, so I went to the IRS website and I created the list below.
- 1: Early distribution, no known exception (in most cases, under age 59½). Check the back of form 1099-R or the 1099R manual for more details.
- 2: Early distribution, exception applies (under age 59½).
- 3: Disability.
- 4: Death.
- 5: Prohibited transaction.
- 6: Section 1035 exchange (a tax-free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts).
- 7: Normal distribution.
- 8: Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2011.
- 9: Cost of current life insurance protection.
- A: May be eligible for 10-year tax option (see Form 4972).
- B: Designated Roth account distribution.
- 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 59½).
- L: Loans treated as distributions.
- N: Recharacterized IRA contribution made for 2011 and recharacterized in 2011.
- P: Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2010.
- Q: Qualified distribution from a Roth IRA.
- R: Recharacterized IRA contribution made for 2010 and recharacterized in 2011.
- S: Early distribution from a SIMPLE IRA in first 2 years, no known exception (under age 59½).
- T: Roth IRA distribution, exception applies.
- U: Dividends and Distributions from ESOP under sec. 404(k). Note. This distribution is not eligible for rollover.
- W: Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.
