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Becky Blackford
When recharacterizing a Roth IRA back to a Traditional IRA, what distribution code is used on the 1099-R?
David Hammond SRS
Hi Becky,

For Recharacterizations made in 1999 a new Form 1099R Code "R" will be available for use.

Recharacterizations made in 1998 do not have a silimilar cde for use. See IRS Notice #98-68 offical information.

Dave H.
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