1 = early distribution. no known exception
2 = early distribution exception applies
3 = disability
4 = death
5 = prohibited transaction
6 = section 1035 exchange. tax free exchange of life insurance.
7 = normal distribution.
8 = excess contributions. excess deferrals. taxable.
9 = PS58 costs currently taxable.
A = may be eligible for 5 or 10 year averaging.
D = excess contributions. excess deferrals. taxable.
E = excess annual additions under section 415.
F = charitable gift annuity.
G = direct rollover to IRA.
H = direct rollover to a qualified plan.
J = distribution from a Roth IRA.
L = loans treated as distributions.
M = distribution from an education IRA
P = excess contributions. excess deferrals. taxable.
R = IRA recharacterizations.
S = early distribution from a Simple IRA in first 2 years. no known exception.