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Distribution code (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-Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection, taxable to you 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 a qualified plan, a tax-sheltered annuity, a governmental 457(b) plan, or an IRA. May also include 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. N- Recharacterized IRA contribution made for this year and recharacterized this year. Report on this year's Form 1040/1040A and Form 8606, if applicable. P-Excess contributions plus earnings/excess deferrals taxable last year.