dmertz
Level 15

Retirement tax questions

The amount reported on a code 3 Form 1099-R received before the individual has reached the plan's normal retirement date is considered to be wages.  Once the individual has reached the normal retirement date for the plan, the amount will appear on line 4d.  This is controlled by the answer provided to TurboTax's question asking if the individual was under or over the normal retirement age for the plan.