A husband has a IRA and the wife is the beneficiary and she has her own IRA, the husband dies and the wife requests that the proceeds from the husbands IRA be moved to her IRA, this would be considered a rollover. What would the tax code be for box 7 on IRS Form 1099R? The instructions for Form 1099R has tax code 4 for death and G for rollover. Would the correct tax code be 4G if so please explain?

Use Code G for rollover.

Code 4 is used if there is a distribution.