1099-R Distribution Codes
The code in Box 7 of your Form 1099-R tells the IRS exactly how your retirement distribution was handled. Understanding these codes is essential for accurate tax filing and audit prevention.
5 Key CodesReference Codes
Tax ReportingCompliance Use
2026 RulesUpdated For
🔢Common IRS Distribution Codes
Distribution Code G
Direct rollover of a distribution to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA.
View Guide →Distribution Code 7
Normal distribution.
View Guide →Distribution Code H
Direct rollover from a designated Roth account to a Roth IRA.
View Guide →Distribution Code 1
Early distribution, no known exception (in most cases, under age 59½).
View Guide →Distribution Code 2
Early distribution, exception applies (under age 59½).
View Guide →