Janeen brings a Form 1099-R to her tax appointment. The form shows a distribution code 1 in box 7. As her tax preparer, the best way for you to champion the taxpayer by applying your tax knowledge and interview skills is to:

Ask if the five-year holding period was met.

Confirm that the distribution is the result of a disability.

Establish whether the distribution was transferred in a timely manner.

Interview the taxpayer for possible exceptions to the early distribution penalty