No. A "Qualified Plan" refers to an employer sponsored retirement plan subject to ERISA regulations. IRAs are individually managed retirement accounts. A non-qualified annuity is an insurance contract funded with after-tax (post-tax) funds. A non-qualified annuity grows tax-deferred, but the earnings (not the principal) are taxed as ordinary income upon distribution. So it acts like a lot like an IRA. A qualified annuity is a tax-deferred retirement savings vehicle funded with pre-tax dollars, typically held within a qualified plan like a 401(k), 403(b), or traditional IRA.
The box 7 code on your 1099-R indicates that it is non-qualified annuity. You may have thought your annuity was an IRA because of the tax-deferred growth & income; however, the 1099-R says it is not an IRA.
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