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If box 2a, taxable amount, is zero or blank, it won't be taxed. If there is an amount   However, if the distribution is from an annuity and the distribution code is 7D, the distribution is taxable to the extent it's taxable for federal income tax purposes. The 401K custodian coded as "G" with a taxable amount of the full transfer. but the client's CPA insists that code "G" should NOT generate taxable  F – Box 7: “Distribution Codes” → Most common distribution codes used by G – Box 12: “State Tax Withheld” → Total amount of California state income tax  Use code G with code 4 for a surviving spouse beneficiary who elects a direct rollover to an eligible employer-sponsored retirement plan.

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D. D Code G. Contributions (100%) See page 11 Code H. Investment interest expense Form 4952, line 1 Code I. Deductions—royalty income Schedule E (Form 1040), line 19 Code J. Section 59(e)(2) expenditures See page 12 Code K. Excess business interest expense See page 12 Code L. Deductions—portfolio (other) Schedule A, line 16 Most code G rollovers are from a qualified retirement plan like a 401 (k) to a IRA or to another qualified retirement plan and properly appear on Form 1040 line 4c. G. Direct rollover of a distribution to a qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA. H. Direct rollover of a designated Roth account distribution to a Roth IRA. J. Early distribution from a Roth IRA, no known exception (in most cases, under age 59½) K Use Code B for a distribution from a designated Roth account. But use Code E for a section 415 distribution under EPCRS (see Code E) or Code H for a direct rollover to a Roth IRA. 1, 2, 4, 7, 8, G, L, M, P, or U. C. Reportable death benefits under section 6050Y.

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Distribution code g

sp . General distribution : Norway : Bodö — Vadsö , 30—100 fms , stones ( G. 0. Sars 1878 ) Nova Scotia ; Cape Code ( Whiteaves 1901 ) . Issa villosa n . sp .

Code G, this entry must be made.
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My interpretation of the instructions is that you should use code L with a 1 or 2, as appropriate. The use of the L would distinguish the distribution as a defaulted loan, and the 1 or 2 would indicate whether or not it is subject to the 10% premature distribution penalty, as well.

Code G: Direct rollover and direct payment. Use for a direct rollover into another qualified plan or in-plan Roth conversion. 4 (Death) B (Designated Roth) In-plan Roth rollover — use G only. Code H: Direct rollover of a designated Roth account distribution to a Roth IRA. Distribution Code G. If the distribution code entered is "G" or "GK", the gross amount of the distribution carries to Form 1040, line 15a or 16a and the taxable amount is considered zero unless specifically overridden.
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Index W

FATCA filing requirement. 13 . Date of payment . 14 . State tax withheld $ $ 15 . State/Payer’s state no.

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