Are pass through dividends from a 401K company stock plan considered regular payments or not?

[dmertz]

I'm not sure what you mean by "pass-through dividends."  Are you asking about distributions paid to you form company stock held in your company retirement account, reported with code U in box 7 of a Form 1099-R?  No these are not regular distributions.  Code U distributions are ESOP dividend distributions which are not subject to early-distribution penalty and are not eligible for rollover.  If you are subject to RMDs, code U distributions do not satisfy any part of your RMD.

[leftyellow]

These are Code U in box 7 distributions, and if I understand your comment, they are not considered regular distributions.  Thank you thank you for your timely response.

[dmertz]

Answered in the comments.