Glossary A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | 1 | 3 | 4 | 5 Definitions by InvestorWords.com   What is...? Distribution code (2002 1099-R) The following codes identify the distribution you received. 1-Early distribution, no known exception (in most cases, under age 59?) . See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. For a rollover to a traditional IRA of the entire taxable part of the distribution, do not file Form 5329. See the Form 1040/1040A instructions. 2-Early distribution, exception applies (under age 59? )*. 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 2003. 9-PS 58 costs (premiums paid by a custodian for current insurance protection, taxable to your currently). A-May be eligible for 10-year tax option. See Form 4972. D-Excess contributions plus earnings/excess deferrals taxable in the year before last. E-Excess annual additions under section 415 and certain excess amounts under section 403(b) plans. Report on Form 1040/1040A on the line for taxable pension or annuity income*. F-Charitable gift annuity. G- Direct rollover to IRA*. H-Direct rollover to qualified plan or tax-sheltered annuity or a transfer from a conduit IRA to a qualified plan*. J-Early distribution from a Roth IRA, no known exception (in most cases, under age 59? ). Report on Forms 1040 and 8606 and see Form 5329. L-Loans treated as distributions. M-Distribution from a Coverdell ESA. Report any taxable amount on Form 1040. If your education expenses during 2002 were not equal to or more than your distribution, part or all of your distribution may be taxable and subject to an additional 10% tax. More... Copyright ©2009 by InvestorGuide.com. All Rights Reserved.