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posted Jun 1, 2019 10:20:21 AM

1099R distribution code 3 is box 2a taxable

lump sum distribution due to hardship (illness) code is a 3 (disability). will the amount in box 2a still be the taxable amount - 2b is not marked

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Expert Alumni
Jun 1, 2019 10:20:22 AM

Distributions from a retirement account for disability (code 3 in box 7) are taxable. So the amount shown in box 2a is taxable. However, the distribution is exempt from the early penalty withdrawal of 10% (if you are aged 59 1/2 or less).

1 Replies
Expert Alumni
Jun 1, 2019 10:20:22 AM

Distributions from a retirement account for disability (code 3 in box 7) are taxable. So the amount shown in box 2a is taxable. However, the distribution is exempt from the early penalty withdrawal of 10% (if you are aged 59 1/2 or less).