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New Member
posted Mar 10, 2023 3:18:58 PM

My 1099-R has distribution code 1 in box 7, but was payment to escrow account, down payment on first time home purchase for under 10k. Request revised or something else?

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2 Replies
Level 15
Mar 10, 2023 3:30:37 PM

Is it from an IRA?  It's right.  You do owe tax on it.  But you just avoid the 10% Early Withdrawal Penalty for buying a house.   After you enter the 1099R it will ask if you have an exception to the penalty. Just keep going.   It has to be from a IRA.  You can't get that exception from a 401K plan.  

Expert Alumni
Mar 10, 2023 3:48:40 PM

The payer will generally use distribution code 1 if the participant has not reached age 59½, even if the distribution is made for certain expenses that may qualify for an exception to the additional 10% tax on early withdrawals such as medical expenses, health insurance premiums, qualified higher education expenses, or a first-time home purchase.

 

Enter Form 1099-R in TurboTax exactly as it appears. Then, as VolvoGirl mentioned above, answer all of the follow-up questions in TurboTax that are asked in order to determine whether you meet an exception to the additional 10% tax. The distribution itself is taxable income as shown on your form. 

 

See this TurboTax help article for more information about exceptions to the early distribution "penalty" additional tax. 

 

@pdunbar1