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 |