1099-R Code T: Roth IRA Distribution, Exception Applies

You pass the age or condition test; the payer just cannot see when your first Roth IRA was funded. If you know you met 5 years, the distribution is tax free anyway.

What the IRS instructions say

Official meaning, from the Instructions for Forms 1099-R and 5498 Used when the owner is 59 and a half or older, deceased, or disabled, but the payer CANNOT confirm the 5-year holding period has been met, commonly because the Roth IRA moved between custodians.

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

If your first Roth IRA contribution was for a tax year at least five years back, treat it like code Q: tax free. If not, earnings are taxable (though no early distribution penalty, since you meet an exception). Your records of the first contribution year control.

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.