US Tax Tools

Form 1099-R Box 7a

Code 7: Normal distribution

The payment is a normal retirement distribution, typically after age 59½.

Usual federal tax treatment

The taxable amount is generally ordinary income with no 10% additional tax.

What to do next

Report the gross and taxable amounts on the pension or IRA lines of Form 1040.

Estimate this distribution

Enter Box 1, Box 2a, Box 4, your age, other income, and code 7 to estimate taxable income and possible additional tax.

Open the 1099-R calculator

Sources

Related Calculators

Last updated July 29, 2026 Tax year 2026

Data sources: IRS 2026 Instructions for Forms 1099-R and 5498

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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