1099-R distribution code J.

What the IRS says code J is

In Table 1, Guide to Distribution Codes, code J is "Early distribution from a Roth IRA, no known exception." The IRS tells payers to use J for a distribution from a Roth IRA or Roth SIMPLE IRA when code Q or T does not apply, except that code 2 is used for an IRS levy and code 5 for a prohibited transaction. Table 1 allows 8, P or S with code J.

A payer usually cannot see your full history of Roth contributions, conversions and 5-year periods. Those facts decide the taxable amount, and the Form 5329 instructions point you to Form 8606 to work it out.

Roth ordering rules decide what you owe

The Instructions for Form 5329 explain how an early Roth IRA distribution is allocated: first to your Roth IRA contributions, then to your conversions and rollovers on a first-in, first-out basis. For each conversion, the early distribution is allocated first to the portion that was subject to tax in the year of the conversion and then to the portion that was not.

On Form 5329 line 1 you include the part of the distribution that you must include in your income, which the Form 5329 instructions say you find on line 25c of your Form 8606 (the 2025 edition), plus any recapture amount from conversions and rollovers made in the five prior tax years. If the whole withdrawal comes out of your contributions, nothing is taxable and the additional tax does not apply.

If the code is wrong for you

If you were 59½ or older, exception 12 on Form 5329 covers distributions incorrectly indicated as early distributions by code 1, J or S. Enter on line 2 the amount you received when you were 59½ or older. If you believe the distribution was qualified under the 5-year rule, ask the payer whether it can issue a corrected form with code Q or T.

The estimator on this page applies the 10% rate from Form 5329 to your taxable amount minus any exception. For a Roth IRA the number to use is the amount from Form 8606, line 25c, not the amount in box 1.

Worked example

Sam, age 38, has put $20,000 into a Roth IRA over the years and converted nothing. He withdraws $6,000. Form 1099-R shows $6,000 in box 1 and code J. Allocated to contributions first, none of the $6,000 is taxable and Form 8606 line 25c is $0, so no additional tax is due. Had he withdrawn $25,000, the $5,000 beyond his contributions would be earnings, taxable and subject to the 10% additional tax unless an exception applies.

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 J are worth a look: 1, 7, G, Q, 2, 8, 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 J.
• 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.