Code J:
Early distribution from a Roth IRA
Use Code J for a distribution from a Roth IRA when Code Q or Code T does not apply.
Code J indicates that there was an early distribution from a ROTH IRA. The amount may or may not be taxable depending on the amount distributed and the taxpayer's basis in ROTH IRA Contributions. This information must be entered for the software to calculate the taxable amount.
