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@BobKamman wrote:

I understand the question as referring to a 1099R.  It's a distribution from a retirement plan, contributions to which were subject to FICA taxes unless the employer was exempt.  Occasionally I see a W-2 for deferred compensation from a nonqualified plan -- those were mostly set up for higher-level executives, and not subject to Section 401 rules.  

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 Ahhh, ok.  Anytime I see someone ask about a 1099 with Box 7 and FICA, I assume its a 1099MISC