Enter the Form 1099-R exactly as received by entering both codes 1 and B. These two codes together indicate that you made a distribution from a Roth account in a qualified retirement plan before age 59½, not a distribution from a Roth IRA. On the Form 1099-R, the payer should have indicated the taxable amount in box 2a and the nontaxable portion in box 5.
If any portion was rolled over to another Roth account, indicate that the a some or all of the distribution was rolled over to another retirement account and indicate the amount rolled over. The taxable amount reported on Form 1040 line 16b or Form 1040A line 12b will be reduced by the amount rolled over (but not to less than zero) and the word ROLLOVER will appear next to the line.
