1099-R distribution code 8.

What the IRS says code 8 is for

In Table 1, Guide to Distribution Codes, the 2026 description reads "Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2026." The IRS tells payers to use code 8 for a corrective IRA distribution under section 408(d)(4), unless code P applies, and for corrective distributions of excess deferrals, excess contributions and excess aggregate contributions, unless code P applies. For a Trump account, the table uses code 8 for a distribution of excess contributions that should include earnings or losses.

The year is the point of the code. Code 8 means the amount is taxable in the form year (2026); code P means it is taxable in the prior year. The instructions have the payer enter code 8 or P (with code B, if applicable) to designate the distribution and the year it is taxable.

Revoked or closed IRAs

Code 8 is also used when a regular IRA contribution is later revoked or closed. For a revoked or closed contribution, the instructions say to enter the gross distribution in box 1. If no earnings are distributed, box 2a is zero and the code is 8 for a traditional IRA or J for a Roth IRA. If earnings are distributed, box 2a shows the earnings, and a traditional IRA gets codes 1 and 8 if applicable while a Roth IRA gets codes J and 8.

This is why 1 and 8 and J and 8 appear on forms for people who never took a retirement withdrawal in the usual sense. The earnings can be subject to the 10% additional tax under section 72(t) when you are under 59½, so the code 1 matters.

Combinations and what to do

Table 1 allows 1, 2, 4, B, J and K with code 8. Compare box 2a with what you expect: for a pure return of contributions with no earnings, 2a should be zero; for a 401(k) excess deferral correction, 2a shows the amount taxable. If the form shows a taxable amount you expected to be in a prior year, ask the payer whether code P should have been used.

Worked example

Jess, age 41, contributed $500 more to a traditional IRA than her limit allowed. She withdraws the $500 excess plus $40 of earnings. The form shows $540 in box 1, $40 in box 2a for the earnings and codes 1 and 8. The $500 is not taxable, the $40 of earnings is taxable for the form year, and because she is under 59½ the earnings may be subject to the 10% additional tax.

Where this code sits in the full table

This page covers one row of the IRS guide. The full 1099-R distribution codes lookup lets you search every code, and the neighbors of code 8 are worth a look: 1, 7, G, Q, 2, J, T, B.

Sources

Retrieved November 1, 2026.

• IRS, Instructions for Forms 1099-R and 5498 (2026): Table 1, Guide to Distribution Codes, and the box 7a, box 2a and Specific Instructions text on code 8.
• IRS, Instructions for Form 5329 (2025): Part I, additional tax on early distributions, the exception list (01 to 23) and Roth IRA distribution rules. This is the tax year 2025 edition, the latest read; the 2026 edition is published later.
• IRS, Instructions for Form 1040 (2025): Where IRA, pension and rollover amounts are reported.

Form 1099-R changes for 2026: box 7 becomes box 7a, and the IRS adds boxes 7b, 7c and 7d. On forms for earlier years the code is in box 7.