1099r box 7 code 1 My son is on SSI disability he is unable to work or drive. does this qualify for disability exception as reason for total w/d from IRA, he is < 59.

[CherylW]

The code in box 7 is determined by the payer of the 1099-R, not your son.  You'll have to use whatever letter/number is in box 7.  

He might, though, qualify for the abatement of the penalty.  After you enter the 1099-R exactly as you have it in your hand, you'll continue on through the section till you get to the screen below:

The definition of 

Disabled . If you become disabled before you reach age 591/2, any distributions from your traditional IRA because of your disability aren't subject to the 10% additional tax. You are considered disabled if you can furnish proof that you can't do any substantial gainful activity because of your physical or mental condition. A physician must determine that your condition can be expected to result in death or to be of long, continued, and indefinite duration.

[VolvoGirl]

And it's just an exception to the 10% Early Withdrawal Penalty.  It is still can be taxable.

[CherylW]

I bolded "penalty". Thanks VolvoGirl!