Last Updated:
Article #: 13937
Per Illinois Department of Revenue guidance, both codes D and F in box 7 of the 1099-R are not considered distributions from a “Qualified” retirement plan and should not flow to line 5 of the IL-1040:
-
D – Annuity payments from non-qualified annuities that may be subject to tax under section 1411.
-
F – Charitable gift annuity
For more information, see the IL Publication 120.