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Level 1
April 15, 2026
Question

received a revised and revised corrected 1099-R changing distribution code from 2 to 7, do I need to amend

  • April 15, 2026
  • 1 reply
  • 314 views
Original use Code 2. Revised has Code 7. and Revised with Corrected box Checked uses Code 2. What do I do?

1 reply

Level 8
April 15, 2026

You do not need to amend your return. Since your original filing used Code 2 and the final Corrected Form 1099-R also uses Code 2, your return already matches the official IRS record.

 

If you were under 59 1/2 at the time of the distribution, Code 2 is the correct code.

 

Just to be safe, ensure the dollar amounts in Box 1 and Box 2a on the Corrected form match exactly what you reported on your tax return.

 

For future reference, you can see a full breakdown of these classifications here: What do all the codes in Box 7 of the 1099-R mean?

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