Form 1099-R Guide

Use the form’s boxes and distribution code to work out what is taxable, what was rolled over, whether an additional tax may apply, and where the amounts flow on your return.

Calculate

1099-R tax estimate

Estimate taxable income, rollover or QCD exclusion, penalty, withholding, and federal balance.

Decode

Distribution codes

Look up codes 1, 2, 3, 4, 7, G, H, J, Q, and the new optional QCD code Y.

Read the form

Box-by-box guide

Start with gross distribution, taxable amount, withholding, contributions, and distribution code.

Key Form 1099-R boxes

Box 1: Gross distribution

Total amount paid before rollovers, exclusions, or basis recovery.

Box 2a: Taxable amount

The payer’s calculation of the portion generally included in income.

Box 2b: Taxable amount not determined

The payer did not calculate the taxable portion.

Box 4: Federal income tax withheld

Federal tax the payer already remitted for you.

Box 5: Employee contributions or insurance premiums

After-tax contributions or certain recoverable costs included in the payment.

Box 7a: Distribution code

Code describing why and how the distribution occurred.

Common distribution codes

Code 1: Early distribution, no known exception

The payer believes the recipient was under age 59½ and does not know of an exception.

Code 2: Early distribution, exception applies

The payer knows an early-distribution exception applies.

Code 3: Disability

The distribution was made because of the recipient’s disability.

Code 4: Death

The payment was made to a beneficiary or estate after the account owner’s death.

Code 7: Normal distribution

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

Code G: Direct rollover

The payer transferred funds directly to another qualified plan or traditional IRA.

Code H: Direct rollover of designated Roth account

A designated Roth account was directly rolled to a Roth IRA.

Code J: Early Roth IRA distribution

A Roth IRA distribution was made before it qualified as a normal distribution.

Code Q: Qualified Roth IRA distribution

The payer knows the Roth IRA distribution is qualified.

Code Y: Qualified charitable distribution

Optional payer code for an IRA payment intended to qualify as a QCD.