Form 1099-R distributions from a Roth IRA
For distributions from a Roth IRA, report the gross distribution in
box 1
but generally leave box 2a
blank. Mark the Taxable amount not determined
checkbox in 2b. Use code J
, T
, or Q
as needed in box 7. It's not necessary to enter X
in the IRA/SEP/SIMPLE
checkbox. Refer to the instructions for Forms 1099-R, 5498, and 8606, as well as IRS Publications 590-A and 590-B for precise reporting guidelines. For additional details about Roth IRA distributions, contributions, and recharacterizations, refer to IRS Notices 98-50 and 1998-39 I.R.B.
