1099r has code 1, with drawl was made at 59.5 years of age.

[DoninGA]

Contact your plan administrator and get a corrected Form 1099-R if required.  They may not have your correct date of birth in their records

[dmertz · Accepted solution]

If you had already reached age 59½ at the time of the distribution and the payer does not to issue a correction, you can report the taxable amount distributed as having an Other reason exception to the early-distribution penalty.  Your tax return will include Form 5329 Part I to claim this exception to the penalty.

(However, if code 1 after age 59½ is being used by the payer to indicate a busted 72(t) SEPP plan, you are subject to recapture of the penalties that had been previous excepted under reason code 02.)