Look at the code in box 7 of the Form `1099-R. If you are under age 59 1/2 the code should either be a 1 or a 2 in most cases. If you retired due to a disability the code will be a 3. All the codes are shown on the back of the Form 1099-R.
1—Early distribution, no known exception (in most cases, under age
59½).
2—Early distribution, exception applies (under age 59½).
3—Disability
If you retired due to a disability and you are under the minimum retirement age from your employer the distribution amount will be included on your Form 1040 on Line 1 as gross income. There is not an early distribution penalty if you retired as disabled.
