Your 1099-R doesn't provide this information directly.
For most people the answer is, Other qualified IRA distributions or private source pensions. That covers pensions from private companies, like GM or Microsoft.
The options vary based on your state, but for most the options are:
- Military pension - military retirement pay, usually from DFAS
- Qualified government or public pension - pension from OPM or a state or local government.
- Current year conversion from a traditional IRA to a Roth IRA - code 1, 2 or G in box 7 and IRA box checked
- Pension/ retirement distributions received before retirement age - codes 1, 2 or 3 in box 7 and IRA box not checked
- Other qualified IRA distributions or private source pensions - code 7 in box 7
- None of the above
If your state has special rules for teachers, or other classes of workers, there may some other options.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"