Gross distribution

Taxable amount

Taxable amount not determined

Total distribution

Capital gain (included in Box 2a)

Federal income tax withheld

Employee contributions/Designated Roth contributions or insurance premiums

Net unrealized appreciation in employer's securities

Distribution code.

Available values:

• 1: Early distribution, no known exception (in most cases, under age 59½)
• 2: Early distribution, exception applies (under age 59½)
• 3: Disability
• 4: Death
• 5: Prohibited transaction
• 6: Section 1035 exchange (a tax-free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts)
• 7: Normal distribution
• 8: Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in payment year
• 9: Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection)
• A: May be eligible for 10-year tax option
• B: Designated Roth account distribution
• C: Reportable Death Benefits Under Section 6050Y(c)
• D: Annuity payments from nonqualified annuity payments and distributions from life insurance contracts that may be subject to tax under section 1411
• E: Distribution under Employee Plans Compliance Resolution System (EPCRS)
• F: Charitable gift annuity
• G: Direct rollover and rollover contribution
• H: Direct rollover of distribution from a designated Roth account to a Roth IRA
• J: Early distribution from a Roth IRA (This code may be used with a Code 8 or P)
• K: Distribution of IRA Assets Not Having A Readily Available FMV
• L: Loans treated as deemed distributions under section 72(p)
• M: Qualified Plan Loan Offsets
• N: Recharacterized IRA contribution made for year following payment year
• P: Excess contributions plus earnings/excess deferrals taxable for year prior to payment year
• Q: Qualified distribution from a Roth IRA (Distribution from a Roth IRA when the 5-year holding period has been met, and the recipient has reached 59½, has died, or is disabled)
• R: Recharacterized IRA contribution made for year prior to payment year
• S: Early distribution from a SIMPLE IRA in first 2 years no known exceptions
• T: Roth IRA distribution exception applies because participant has reached 59½, died or is disabled, but it is unknown if the 5-year period has been met
• U: Distribution from ESOP under Section 404(k)
• W: Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements
• Y: Qualified charitable distribution (QCD) claimed under section 408(d)(8) (Available for 2025 on)

Second distribution code. Must be a valid combination with the first distribution code. See DistributionCode property documentation for code descriptions.

Valid combinations based on first distribution code:

• 1: _, 8, B, D, K, L, M, P
• 2: _, 8, B, D, K, L, M, P
• 3: _, D
• 4: _, 8, A, B, D, G, H, K, L, M, P
• 5: _
• 6: _, W
• 7: _, A, B, D, K, L, M
• 8: _, 1, 2, 4, B, J, K
• 9: _
• A: 4, 7
• B: _, 1, 2, 4, 7, 8, G, L, M, P, U
• C: _, D
• D: 1, 2, 3, 4, 7, C
• E: _
• F: _
• G: _, 4, B, K
• H: _, 4
• J: _, 8, P
• K: 1, 2, 4, 7, 8, G
• L: _, 1, 2, 4, 7, B
• M: _, 1, 2, 4, 7, B
• N: _
• P: _, 1, 2, 4, B, J
• Q: _
• R: _
• S: _
• T: _
• U: _, B
• W: _, 6
• Y: 4, 7, K

(_ indicates no second distribution code)

(format: firstDistributionCode: availableSecondDistributionCodes)

IRA/SEP/SIMPLE

Traditional IRA/SEP/SIMPLE or Roth conversion amount

Other amount

Other percentage

Total distribution percentage

Total employee contributions

Amount allocable to IRR within 5 years

First year of designated Roth contribution

Date of payment

FATCA filing requirement.