Form 1099-R Box 7a
Code 3: Disability
The distribution was made because of the recipient’s disability.
Usual federal tax treatment
The taxable amount is generally ordinary income; the 10% additional tax usually does not apply.
What to do next
Report the distribution on Form 1040 and retain disability documentation.
Estimate this distribution
Enter Box 1, Box 2a, Box 4, your age, other income, and code 3 to estimate taxable income and possible additional tax.
Open the 1099-R calculator