IRA Distribution Codes Reference Guide

Please see below for a full list of currently supported IRA distribution code enums that can be used in the IRA Transaction template under the distribution_code header, as well as their descriptions:

Description	Code
Early distribution, no known exception	1
Early distribution, exception applies	2
Disability	3
Death	4
Normal distribution	7
Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2025	8
Designated Roth account distribution	B
Direct rollover and direct payment	G
Direct rollover of a designated Roth account distribution to a Roth IRA	H
Early distribution from a Roth IRA, no known exception	J
Distribution of traditional IRA assets not having a readily available FMV	K
Recharacterized IRA contribution made for 2025	N
Excess contributions plus earnings/excess deferrals taxable in 2024 or a previous year	P
Qualified distribution from a Roth IRA	Q
Recharacterized IRA contribution made for 2024 or a previous year	R
Early distribution from a SIMPLE IRA in the first 2 years, no known exception	S
Roth IRA distribution, exception applies	T

Distribution Code Combinations

Please see the table below for a list of acceptable distribution code combinations:

Option 1	Option 2
18	81
1B	B1
1K	K1
1P	P1
28	82
2K	K2
2P	P2
48	84
4B	B4
4G	G4
4H	H4
4K	K4
4P	P4
7B	B7
7K	K7
82	28
84	48
8B	B8
8J	J8
8K	K8
B2	2B
B7	7B
B8	6B
BG	GB
BP	PB
GK	KG
JP	PJ
KG	GK
LB	BL

Unsupported Distribution Codes

Please see the table below for distribution codes that are currently not supported:

Description	Code
Prohibited transaction	5
Section 1035 exchange	6
Cost of current life insurance protection	9
May be eligible for 10-year tax option	A
Reportable death benefits under section 6050Y	C
Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411	D
Distributions under Employee Plans Compliance Resolution System (EPCRS)	E
Charitable gift annuity	F
Loans treated as deemed distributions under section 72(p)	L
Qualified plan loan offset	M
Dividends distributed from an ESOP under section 404(k)	U
Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements	W

Unsupported Combinations

Please see the table below for a list of distribution code combinations that are currently not supported:

Option 1	Option 2
1D	D1
1L	L1
1M	M1
2D	D2
2K	K2
2L	L2
2M	M2
3D	D3
4A	A4
4D	D4
4L	L4
4M	M4
6W	W6
7A	A7
7D	D7
7L	L7
7M	M7
A4	4A
A7	7A
BL	LB
BM	MB
BU	UB
CD	DC
GK	KG
JP	PJ