ࡱ> FHE'` Ybjbj .6Y jjjjl^\\\\\\\~h1 6\\\\\\\\"\\~\~\ 3j~l0g g Rg \\\\\\\ \\\\\\\   Form 1099-R Distribution Codes The following codes identify the type of distribution received: 1Early distribution, no known exception (in most cases, under age 59 1/2). (See  HYPERLINK "http://www.irs.gov/pub/irs-pdf/i5329.pdf" \o "Instructions for Form 5329 - Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts" \t "_blank" Form 5329) For a rollover to a traditional IRA of the entire taxable part of the distribution, do not file Form 5329. See the instructions for  HYPERLINK "http://www.irs.gov/pub/irs-pdf/i1040gi.pdf" \o "Instructions for Form 1040 - U.S. Individual Income Tax Return" \t "_blank" Form 1040 /  HYPERLINK "http://www.irs.gov/pub/irs-pdf/i1040a.pdf" \o "Instructions for Form 1040-A - U.S. Individual Income Tax Return" \t "_blank" Form 1040A.2Early distribution, exception applies (under age 59 1/2)3Disability4Death5Prohibited transaction6Section 1035 exchange (a tax-free exchange of life insurance, annuity, or endowment contracts)7Normal distribution8Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 20119Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection, taxable to you currently.)AMay be eligible for 10-year tax option. (See  HYPERLINK "http://www.irs.gov/pub/irs-pdf/f4972.pdf" \l "page=2" \o "Instructions for Form 4972 - Tax on Lump-Sum Distributions" \t "_blank" Form 4972)BDesignated Roth account distribution.EDistributions under Employee Plans Compliance Resolution System (EPCRS).FCharitable gift annuity.GDirect rollover and rollover contribution.HDirect rollover of a designated Roth account distribution to a Roth IRA.JEarly distribution from a Roth IRA, no known exception (in most cases, under age 59 1/2). Report on Form 1040 and  HYPERLINK "http://www.irs.gov/pub/irs-pdf/i8606.pdf" \o "Instructions for Form 8606 - Nondeductible IRAs" \t "_blank" Form 8606 and see Form 5329.LLoans treated as deemed distributions under section 72(p).NRecharacterized IRA contribution made for 2011 and recharacterized in 2011. Report on Form 1040/1040A and Form 8606, if applicable.PExcess contributions plus earnings/excess deferrals taxable in 2011.QRoth IRA qualified distribution. You are age 59 1/2 or over and meet the 5-year holding period for a Roth IRA. See the Form 1040/1040A instructions.RRecharacterized IRA contribution made for 2010 and recharacterized in 2011. Report on Form 1040/1040A and Form 8606, if applicable.SEarly distribution from a SIMPLE IRA in first two years, no known exception (under age 59 1/2). 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