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IRS Publishes Change to Instructions for Forms 1099-R and 5498 for 2003 and Later (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 9, 2003
1 page; regarding the distribution code used in Box 7. Excerpt: The Explanations for Codes J, Q, and T shown in the Guide to Distribution Codes for Roth IRA distributions has changed. If you have issued a Form 1099-R (or applicable substitute) for 2003 for a Roth IRA distribution, you may have to issue a corrected return based on the changes in the chart below.... The above changes will appear in the 2004 Instructions for Forms 1099-R and 5498.
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