Distribution codes record the type of account that retirement funds are being distributed from and the nature of the distribution. For example, Roth account distributions are recorded as code B, and early distributions from a Roth IRA are recorded under code J. These codes are also used to indicate if there are any special circumstances for the recipient, such as code 3 (disability) or code 4 (death). The full list of codes is listed in Table 1 of the instructions for form 1099-R.