What is the difference between a sep Ira and a simple Ira?

[dkefford]

How do I report the type of distribution?

[AmyC]

1. There are several differences. With the SIMPLE, employees can contribute along with the employer and is limited to companies with fewer than 100 employees. With the SEP, only the employer is contributing and it has higher contribution limits.

 See more differences at IRS retirement plans includes SIMPLE IRA information and SEP IRA information

2. Can you clarify your question?  A broker should be reporting distributions on a 1099-R for the recipient.