what are the distribution codes for form 1099 r 
distribution codes record the type of account that retirement funds are being distributed from and the nature of the distribution for example roth account distributions are recorded as code b and early distributions from a roth ira are recorded under code j these codes are also used to indicate if there are any special circumstances for the recipient such as code 3 disability or code 4 death the full list of codes is listed in table 1 of the instructions for form 1099 r the bottom lineform 1099 r is one of many documents used to record taxable payments for the irs while it may seem complicated most people will never need to fill out a form 1099 r by themselves instead they should automatically receive the form whenever they take a distribution from a pension or retirement account 