dmertz
Level 15

Retirement tax questions

A qualified distribution is one where at the time of the distribution you had reached age 59½ and it had been at least 5 years from the beginning of the year for which you first made a Roth IRA contribution.  If the IRS is asking for Form 8606 it means that the Form 1099-R has code J on box 7 indicating that you were under age 59½ at the time of the distribution.