1 - Early distribution, no known exception (in most cases under age 59 1/2)
2 - Early distribution, exception applies (under age 59 1/2)
3 - Disability
4 - Death
5 - Prohibited Transaction
6 - Section 1035 exchange
7 - Normal Distribution
8 - Excess contributions plus earnings taxable in 2012
9 - Cost of current life insurance protection
A - May be eligible for 10-year tax option (not supported)
B - Designated Roth account distribution
D - Excess contributions plus earnings/excess deferrals taxable in prior year
E - Distributions under Employee Plans Compliance Resolution System (EPCRS)
F - Charitable gift annuity
G - Direct rollover to a qualified plan.
H - Direct rollover of a designated Roth account distribution to a Roth IRA.
J - Early distribution from a Roth IRA, no known exception (in most cases under age 59 1/2)
L - Loans treated as distributions
N - Recharacterized IRA contribution
P - Excess contributions plus earnings/excess deferrals taxable in prior year
Q - Qualified distribution from a Roth IRA
R - Recharacterized IRA contribution
S - Early distribution from a SIMPLE IRA in first 2 years, no known exception (under age 59 1/2) May be subject to an additional 25 percent tax.
T - Roth IRA distribution, exception applies
U - Dividend distribution from ESOP under section 404(k).
W - Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.