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Internal Revenue Bulletin 1998-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 98–106, page 9. The Service announces a change to the distribution codes to be used on Form 1099–R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., when reporting distributions from Roth IRAs.
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