Form 1099-R Box 7a
Code J: Early Roth IRA distribution
A Roth IRA distribution was made before it qualified as a normal distribution.
Usual federal tax treatment
Roth contributions come out first; taxable earnings may face ordinary income tax and the 10% additional tax.
What to do next
Form 8606 is commonly needed to apply the Roth IRA ordering rules.
Estimate this distribution
Enter Box 1, Box 2a, Box 4, your age, other income, and code J to estimate taxable income and possible additional tax.
Open the 1099-R calculator