dmertz
Level 15

Retirement tax questions

According to the IRS instructions for Form 1099-R, codes G and 7 are not permitted to be used together in the same box 7.  It wouldn't make sense to do so.  Code G is for a distribution that is directly rolled over to another qualified retirement account and code 7 is for a regular distribution that is not directly rolled over to another qualified retirement account, so the two codes have mutually incompatible meanings.

Perhaps you actually have a single page that is reporting two separate Forms 1099-R.  Do not combine separate lines, report each as a separate Form 1099-R.  Or perhaps your are confusing the box number labeling with a box-7 code.

If you really do have a single Form 1099-R with both code G and code 7 in the same box, contact the payer to obtain a correction.