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posted May 5, 2020 1:12:59 PM

L1 and M1 distribution codes on 1099R

I left a job in 2018 with an outstanding loan from my 401k. I received a 1099R for my 2018 taxes with and M1 distribution code. I included it on my 2018 taxes, paid the income taxes, and the additional 10% early withdrawal penalty. I then received a 2019 1099R with a distribution of L1 for the same loan. When I enter in Turbo Tax, income tax and early withdrawal penalty are applied again. I know I don't have to pay taxes and penalties twice. Did I receive the 2019 1099R in error or am I entering the information incorrectly?

0 2 13088
2 Replies
Level 15
May 5, 2020 1:57:42 PM

That really does not make sense.     Were you still employed by the company in 2018 when you received the code M1?

 

Code M & L are almost the same - it means that money was taken from the retirement plan to pay the loan.  Code M means that the reason was that you left employment with the company, and code L means that you defaulted on the loan but were still employed.

 

Are you sure that the code L is not a corrected 1099-R and the code M was issued in error?     You would not be paying the same loan twice.    Call the plan administrator  for an explanation.

Level 15
May 5, 2020 6:53:05 PM

I agree, there should have been no code L1 2019 Form 1099-R since the loan was satisfied by the 2018 offset distribution reported on the code M1 2018 Form 1099-R and you had no loan in 2019 on which you could have defaulted in 2019.  You need to obtain a corrected code L1 2019 Form 1099-R from the payer showing $0 distributed.