1099_R distribution with code 8
I have a client that received a 1099-R with gross distribution amount in box 1. Box 7 has code 8 which denotes it is a refund for excess contributions/earnings. Client is only 50 years.
(1) This amount is taxable, right?
(2) Does this client need form 5329 and pay 10% additional penalty since this is a distribution prior to 59and 1/2?


