The codes in Box 7 of your Form 1099-R indicate the type of distribution you received. Distributions from a governmental section 457(b) plan to a participant or beneficiary include all amounts that are paid from the plan. For more information, see Notice 2003-20 on page 894 of Internal Revenue Bulletin (IRB) 2003-19 at IRS. gov/pub/irs-irbs/irb03-19. Enter the information from your 1099-R exactly as. Use Code 1 only if the participant has not reached age 591/2, and you do not know if any of the exceptions under Code 2, 3, or 4 apply. However, use Code 1 even if the distribution is made for medical expenses, health insurance premiums, qualified higher education expenses, a first-time home. The IRS is permanently retiring the FIRE system. All electronic information return filing will move to IRIS (Information Returns Intake System). If you currently file through FIRE, you must transition to IRIS before the deadline. These 1099r codes descriptions are taken directly from the back of form 1099-R. Early distribution, no known exception (in most cases, under age 59½). Death – regardless of the age. The following tables contain 1099 Box Numbers. These numbers are assigned to vendors on the Maintain>Accounts Payable>Vendors>1099 Information tab.
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