jlopez93, I agree, assuming that your girlfriend's father, not your girlfriend, was the employee participating in the CalPERS plan, this Form 1099-R should have code 4. For this to still be an account in CalPERS, this was apparently being received as an annuity over the joint lifetimes of your girlfriend's father and your girlfriend and it is now paying out to your girlfriend as beneficiary. Your girlfriend should contact CalPERS to obtain a correction to the Form 1099-R.
It's hard to imagine that CalPERS will not provide correction, but if they do not I would enter it as a substitute Form 1099-R (Form 4852) using the correct code 4 and provide the required explanation. The taxable result would be the same if she used the code 3 and indicated that the youngest retirement age was some age younger than her age in 2019 (so that TurboTax does not treat it as wages paid to your girlfriend), but I think it would be better to indicate to the IRS that the Form 1099-R was filed using an incorrect code. Filing a substitute Form 1099-R (Form 4852) will require mailing the tax return.
