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Text of IRS Announcement Changing Roth IRA Distribution Codes for Form 1099-R (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 16, 2004
1 page. Excerpt: The descriptions for Code J, Q, and T, shown in the Publication 1220, have changed. If you have issued a Form 1099–R or (applicable substitute) for 2003 for a Roth IRA distribution, you may have to issue a corrected return based on the changes in the chart below.
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