1099-R Code Q: Qualified Distribution From a Roth IRA

The fully tax-free Roth IRA outcome: the account is old enough and you meet an age or condition test.

What the IRS instructions say

Official meaning, from the Instructions for Forms 1099-R and 5498 Used when the payer KNOWS the 5-year holding period is met AND the owner is 59 and a half or older, deceased, or disabled. If a correction code like 8 or P applies instead, payers use J.

Is it taxable, and does the 10 percent penalty apply?

Not taxable, no penalty, and generally nothing to compute. This is the code the whole Roth arrangement exists to produce.

If this code looks wrong

The IRS matches Box 7 against your return, so start with the payer: request a corrected 1099-R, which is the IRS's standing instruction for incorrect forms. No corrected copy by the end of February? The IRS can contact the payer for you, and Form 4852 substitutes as a last resort. Remember that an indirect 60-day rollover is correctly coded 1 or 7, because the payer cannot see the redeposit; direct rollovers should show G or H, as our rollover guide explains before the paperwork ever gets cut.

← All 1099-R Box 7 codes

Sources: IRS Instructions for Forms 1099-R and 5498; IRS Tax Topics 558 (early distributions), 413 (rollovers), and 154 (incorrect forms). Verified July 2026.

General educational information, not tax advice. Your distribution's taxation depends on your facts; consult a qualified tax professional. ClearChoiceRadar is not affiliated with the IRS or any government agency.