1099-R codes that go with code 1.

Allowable combinations by code (IRS Table 1)

Reading the table

Table 1 in the IRS instructions lists, for each code, the “used with” codes. A pair has to be allowed from both sides, and the table is consistent that way: code 1 lists B and B lists 1. Code 8 lists 1, 2 and 4 as numeric partners, which is why 8 and 1, 8 and 2, or 8 and 4 are the only numeric pairs the instructions permit on one form.

Why code 1 and code 7 never share a form

Code 1 means an early distribution with no known exception and code 7 means a normal distribution at 59½ or older. They cannot both describe one payment. The IRS example: if part of a distribution is premature (code 1) and part is not (code 7), the payer files one form for the part to which code 1 applies and another for the part to which code 7 applies.

Worked example

A 45-year-old takes a $4,000 corrective distribution of an IRA contribution plus earnings before the due date of the return. The custodian uses code 8 (or P, depending on the year the amount is taxable) and, because it is also an early distribution with no known exception, code 1. Code 8 with 1 is on the allowed list, so one form works.

Limits

This page is a lookup of the published table. It does not decide which code applies to your distribution. If your form shows a pairing outside Table 1, ask the payer to review it, since the IRS uses the codes to check the return.

Sources

• Instructions for Forms 1099-R and 5498 (2026): Table 1 distribution codes and the instructions for the 1099-R boxes covered above. Read November 2, 2026.

IRS page last reviewed June 23, 2026. This is the 2026 edition of the instructions, written for forms filed for 2026 distributions; the IRS revises it each year, so check the current edition before relying on a code.