US Tax Tools

Form 1099-R Box 7a

Code Q: Qualified Roth IRA distribution

The payer knows the Roth IRA distribution is qualified.

Usual federal tax treatment

A qualified Roth IRA distribution is generally tax-free and penalty-free.

What to do next

Report the gross distribution as required, with zero taxable amount when fully qualified.

Estimate this distribution

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

Open the 1099-R calculator

Sources

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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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