I fully understand what the code 1 means...   There age requires code 1.. but it was a roll over and there wasn't any taxes with held because the issuer understood that it was being transferred to another firm for a roll over.     ( Otherwise they would have been required by the irs to withhold atleast 10percent)   This is a very large amount.   I checked the box for it being a full roll over BUT it still kept the taxes owed around 40,000.00   I remember years ago there was something i could do on my end .. and when the 5498 form comes out in LATE May it will show this...Does any one have any suggestions?