A code T 1099-R is reporting a distribution from a Roth IRA that is not subject to early withdrawal penalty but the financial institution issuing the 1099-R does not know if the 5-year holding period to make the distribution a qualified (and therefore entirely tax free) distribution has been met. If the 5-year holding period has not been met, any portion of the distribution that represents earnings will be taxable. If you (or in the case of an inherited Roth IRA, the original owner) had any Roth IRA prior to 2009, the 5-year holding period has been met and entire distribution is qualified and not taxable.
