1099-R box 2A always blank, box 2B always checked
The following table lists the account types, the corresponding 1099-R box numbers, and the withholding references. Following that is a list of applicable tax codes.
Account type/WH | Gross Dist - Box 1 | Taxable amt - Box 2a | Txbl amt not determined- Box 2b | Fed WH | State WH |
|---|---|---|---|---|---|
IRA/SEP/SIMPLE w/ WH | TC + WH | Blank | Checked | 235 | 236 |
IRA/SEP/SIMPLE w/ 0$WH | TC | Blank | Checked | N/A | N/A |
NOT IRA/SEP/SIMPLE w/ WH | TC + WH | Blank | Checked | 235 | 236 |
NOT IRA/SEP/SIMPLE w/ 0$WH | TC | Blank | Checked | N/A | N/A |
Applicable tax codes
Tax code | Description | 1099-R Dist |
|---|---|---|
393 | 1099R Early Distribution from a Roth IRA (J) | J |
474 | 1099R Roth IRA Distribution, exception applies (T) | T |
478 | 1099R Qualified Distribution from a Roth IRA (Q) | Q |