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1099-R and the hardship withdrawal


Guest mam

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Posted

Box # 7 on a 1099-R (Distribution Code) should be coded a 1 (Early Distribution) for a hardship withdrawal... correct? Even if the hardship was distributed on account of the participant's disability, box #7 should NOT be coded a 3 (Disability). Can somebody please confirm this for me? Thanks!

Guest Connie
Posted

That's the way I've always done it.

The participant would have the documentation for the disability claim when the taxes are prepared.

Posted

That's what I say. I think the participant thinks he can get out of the 10% early withdrawal penalty by saying it should be disability. Thanks for your help.

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