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New Member
posted Mar 17, 2025 6:36:36 PM

Rule of 55, laid off and emptied accounts

I was laid off from my job in 2024 at the age of 57. I was unemployed for 8 months and used up all of my unemployment.

I participated in a 401k and a Roth while I worked there.

I emptied both retirement accounts (paid some taxes on the 401k, none on the Roth).
I also have a personal IRA that I withdraw from also during my unemployment period.

My 1099 R, Box 7 code 1 (Early distribution (except Roth), no known exception)

Do I qualify for a penalty exception of any kind, including The Rule of 55?
Is my 1099 R Box 7 wrong?
If I do qualify, which of my 3 accounts would it apply to? 

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1 Best answer
Level 15
Mar 17, 2025 8:50:18 PM

The age-55 exception does not apply to the distributions from the IRA, only to the taxable amount of the distributions from the traditional and Roth 401(k) accounts.

2 Replies
Expert Alumni
Mar 17, 2025 6:53:09 PM

See Separation of Service in this TurboTax FAQ.   Enter all of your 1099-R form as is.   After each one you will be asked follow-up questions that will cover the penalty exceptions.   

 

How does a 1099-R affect my taxes?

 

IRS Tax Topic 558 - You won't have to pay the 10% early withdraw penalty.   Distributions made to you after you separated from service with your employer after attainment of age 55 are exempt from the penalty.   

Level 15
Mar 17, 2025 8:50:18 PM

The age-55 exception does not apply to the distributions from the IRA, only to the taxable amount of the distributions from the traditional and Roth 401(k) accounts.