For a Roth IRA distribution made after age 59½, the IRA custodian will report the distribution on Form 1099-R with code T or code Q in box 7 to indicate that no part of the distribution is subject to an early-distribution penalty.
For distributions made before age 59½, the IRA custodian will used code J to indicate that the taxable part of the distribution is subject to a 10% early-distribution penalty (where the taxable portion of the nonqualified distribution will be calculated on Form 8606 Part III of the tax return.)
