What does Distribution Code 4D mean?
James Williams
Published Apr 13, 2026
Distribution Code 4 If the distribution code entered is “4B” or “4D”, the distribution carries to Form 1040, line 16 as a taxable pension distribution. If the distribution code entered is “4A”, the distribution carries to Form 1040, line 15 or 16 as a taxable pension or IRA distribution, but read the following note.
What is distribution code D on a 1099-R?
What do the distribution codes in Box 7 of my 1099-R mean?
| Code | Definition |
|---|---|
| C | Reportable death benefits under section 6050Y. |
| D | Annuity payments from nonqualified annuities that may be subject to tax under section 1411. |
| E | Distributions under Employee Plans Compliance Resolution System (EPCRS). |
| F | Charitable gift annuity. |
When the Distribution Code is a ‘4,’ the 10% Additional Tax for Early Withdrawal does not apply, regardless of the age of the designated beneficiary.
How to answer Form 1099-R, field 7 distribution code?
Form 1099-R, Field 7 – Distribution Code is 4D. 4 = Death, but I’m not dead and it was a distribution made to me. How do I answer “Tell Us When This Person Was Born? TurboTax Free Edition Online 0
What do the codes in box 7 of my 1099-R mean?
What do the distribution codes in Box 7 of my 1099-R mean? Box 7 of 1099-R identifies the type of distribution received. These codes descriptions are taken directly from the back of form 1099-R. Early distribution, no known exception (in most cases, under age 59½). Early distribution, exception applies (under age 59½).
How to report a distribution on a 1099?
To enter a distribution into [#AFFILIATE#] that is reported on a Form 1099R – Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. from the Main Menu of the Tax Return (Form 1040) select: Enter the Gross Distribution in Box 1 as it is shown on the 1099-R.
What is the early distribution code for 1099-R?
For more information on filing Form 1099-R and other plan sponsor deadlines, visit our Knowledge Center here. Code 1: Early distribution, no known exception. This distribution is subject to the 10% penalty.
