What are Code 1 & 2 Early Distributions?

If Box 7 of your 1099-R shows a 1 or 2 in it, the distribution is taxable for Pennsylvania purposes unless both of the following are true:

  1. Your pension or retirement plan was an eligible plan for Pennsylvania tax purposes.
  2. You retired after meeting the age conditions of the plan or years of service conditions of the plan.

If your plan wasn't an eligible plan, or you haven't reached the age or years of service required under the plan to retire, you must determine the Pennsylvania taxable amount of your distribution.

Deluxe Edition

Includes All Free Features PLUS:

Audit Assist

Protect your taxes with Audit Assist!

Our tax professionals will assist you if you are audited by the IRS. Get the peace of mind that comes from knowing you are covered.

Included with DELUXE...
Find out More!

Free Edition

FREE Federal, FREE e-file

Our online application is designed to be simple and fast. Most returns can be completed within 30 minutes. No software to download. Use any computer that has an internet connection.

© 2002-2015 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use