[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-875":3},{"rec_id":4,"title":5,"text":6},"875","What does the number or letter in Box 7 of my 1099-R mean?","\u003Ci>Box 7\u003C/i> is the distribution code that identifies the type of distribution received. The following are the codes and their definitions:\n\u003Cbr>\u003Cbr>\n1 - Early distribution, no known exception (in most cases under age 59 1/2)\n\u003Cbr>\u003Cbr>\n2 - Early distribution, exception applies (under age 59 1/2)\n\u003Cbr>\u003Cbr>\n3 - Disability\n\u003Cbr>\u003Cbr>\n4 - Death\n\u003Cbr>\u003Cbr>\n5 - Prohibited transaction\n\u003Cbr>\u003Cbr>\n6 - Section 1035 exchange\n\u003Cbr>\u003Cbr>\n7 - Normal distribution\n\u003Cbr>\u003Cbr>\n8 - Excess contributions plus earnings taxable in 2025\n\u003Cbr>\u003Cbr>\n9 - Cost of current life insurance protection\n\u003Cbr>\u003Cbr>\nA - May be eligible for 10-year tax option (not supported)\n\u003Cbr>\u003Cbr>\nB - Designated Roth account distribution\n\u003Cbr>\u003Cbr>\nC - Reportable death benefits under section 6050Y\n\u003Cbr>\u003Cbr>\nD - Annuity payments from nonqualified annuities that may be subject to tax under section 1411\n\u003Cbr>\u003Cbr>\nE - Distributions under Employee Plans Compliance Resolution System (EPCRS)\n\u003Cbr>\u003Cbr>\nF - Charitable gift annuity\n\u003Cbr>\u003Cbr>\nG - Direct rollover to a qualified plan\n\u003Cbr>\u003Cbr>\nH - Direct rollover of a designated Roth account distribution to a Roth IRA\n\u003Cbr>\u003Cbr>\nJ - Early distribution from a Roth IRA, no known exception (in most cases under age 59 1/2)\n\u003Cbr>\u003Cbr>\nK - Distribution of Traditional IRA assets not having a readily available FMV\n\u003Cbr>\u003Cbr>\nL - Loans treated as distributions\n\u003Cbr>\u003Cbr>\nM - Qualified plan loan offset\n\u003Cbr>\u003Cbr>\nN - Recharacterized IRA contribution made for 2025 and recharacterized in 2025\n\u003Cbr>\u003Cbr>\nP - Excess contributions plus earnings/excess deferrals taxable in prior year\n\u003Cbr>\u003Cbr>\nQ - Qualified distribution from a Roth IRA\n\u003Cbr>\u003Cbr>\nR - Recharacterized IRA contribution made for prior year and recharacterized in 2025\n\u003Cbr>\u003Cbr>\nS - 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\n\u003Cbr>\u003Cbr>\nT - Roth IRA distribution, exception applies\n\u003Cbr>\u003Cbr>\nU - Dividend distribution from ESOP under section 404(k)\n\u003Cbr>\u003Cbr>\nW - Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements\n\u003Cbr>\u003Cbr>\nY - Qualified charitable distribution (QCD)",1777391531718]