1099R Excess Contributions Codes, etc

[Burke]

Please tell me where in TTB there is a discussion of how to handle 1099R's with codes of 8, P, D, etc. I found descriptions of them, but not how to treat them. Or an IRS source?

[BP.]

Please tell me where in TTB there is a discussion of how to handle 1099R's with codes of 8, P, D, etc. I found descriptions of them, but not how to treat them. Or an IRS source?

Try here, pub 590:

http://www.irs.gov/pub/irs-pdf/p590.pdf

especially p. 42 or thereabouts I think.

[Burke]

Thanks. I knew I had seen this info before. However, in the case at hand, the excess contribution shown on the 1099R is not an IRA, but from a qualified pension plan (401K) from TP's employer. The employer's plan did not meet the criteria for discrimination of highly-paid employees and was too top-heavy, forcing them to refund excess contributions to my client.

[Burke]

Found it. Of all places it is in Pub 525, under Employee Compensation. I don't know why it is not in 575, Pension & Annuity Income, but oh, well. I had not had one of these in several years, and I had forgotten the ins and outs. Thanks!