---
title: "Form 1099-R – Disability"
description: "If you received Form 1099-R with a Disability Code of 3, the distribution is not subject to the additional 10% tax, but the disability distribution is still included in taxable income. See IRS [**Publication 575**](http://www.irs.gov/pub/irs-pdf/p575.pdf#page=6;) for details.  To enter this…"
url: "https://support.taxact.com/support/13977/form-1099-r-disability"
updated: "2026-10-06"
category: "Individuals / Preparing Your Return / Retirement & Social Security"
tags:
  - 1040nr
  - 1099r
  - 524
  - 575
---

# Form 1099-R – Disability

If you received Form 1099-R with a Disability Code of 3, the distribution is not subject to the additional 10% tax, but the disability distribution is still included in taxable income. See IRS [**Publication 575**](http://www.irs.gov/pub/irs-pdf/p575.pdf#page=6;) for details. 
To enter this distribution into the TaxAct program, follow the steps in the FAQ [Form 1099-R - Entering Distributions from Retirement Plans](https://support.taxact.com/support/645/form-1099-r-entering-distributions-from-retirement-plans). 

- On the screen **Enter the remaining details from the Form 1099-R**, click the **Box 7 - First Distribution code **drop-down, and select **3 - Disability**.
- On the **Retirement Plan Income - Disability** screen, check the **Have not reached minimum retirement age** box, if applicable.