1099-R Codes

Out of Scope by [line number]:
  • Out of scope codes are indicated in pink.
  • Codes may be used in combinations – if any code in the combination is OOS, the transaction is OUT OF SCOPE.

1 Early distribution, no known exception – but there may be an exception. Check the exception code list to be sure.
2 Early distribution, exception applies.
3 Disability
4 Death
5 Prohibited transaction
6 Section1036 exchange (out of scope for VITA/TCE, in scope for AARP)
7 Normal distribution
8 Excess contributions plus earnings/excess deferrals (and/or earnings) taxable this year
9 Cost of current life insurance protection
A May be eligible for 10-year tax option
B Designated Roth account distribution
D Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411 (Medicare tax on high incomes & Net investment income tax for high income taxpayers). OUT OF SCOPE if form 8960 is produced (due to exceeding an income level for the filing status).
E Distributions under Employee Plans Compliance Resolution System (EPCRS)
F Charitable gift annuity
G Direct rollover (transfer) and direct payments
H Direct rollover of a designated Roth account distribution to a Roth IRA
J Early distribution from a Roth IRA (OOS for VITA/TCE, in scope for AARP if distribution is not taxable)
K Distribution of IRA assets not having a readily available FMV
L Loans treated as deemed distributions under section 72(p) (OOS for VITA/TCE, in scope for AARP)
N Recharacterized IRA contribution made for this calendar year.
P Excess contributions plus earnings/excess deferrals taxable in this tax year.
Q Qualified distribution from a Roth IRA
R Recharacterized IRA contribution made for this tax year.
S Early distribution from a SIMPLE IRA in the first 2 years, no known exception
T Roth IRA distribution, exception applies (OOS for VITA/TCE, in scope for AARP if distribution is not taxable)
U Dividends distributed from an ESOP under section 404(k)
W Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements (OOS for VITA/TCE, in scope for AARP)