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Find the explanation for box 7 codes here. (1) Early distribution (taxpayer is under age 59-1/2) and there is no known exception to the early distribution penalty. Generally file Form 5329, however for a rollover to a traditional IRA of the entire taxable part of the distribution, do not file Form 5329;
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A distribution of code 3 in box 7 of your form 1099R means that you took a distribution due to a disability. If you are under full retirement age at your work then the 1099R should show up on line 7 with W2 wages and if you were over the retirement age it will be listed on line 16 (line 12 on 1040A) as pension income.
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