dmertz
Level 15

Retirement tax questions

The answer likely depends on the amount of service provided as an independent contractor.  I'm not sure of the threshold, but if the amount of service provided as an independent contractor is a significant fraction of the amount provided as an employee, the IRS can consider you to be still employed with the company.  However, the IRS is probably not going to question a code-2 Form 1099-R provided by the plan.