This error code occurs only if you used the Safe Removal application to prepare the device for removal, or pressed a physical eject button. After removing a USB device from your computer, if you get a message saying Windows cannot use this hardware device because it has been prepared for safe removal but it has not been removed from the computer. (Code 47), here is how you can get rid of this problem. That single code can change whether the distribution is taxable now, whether an extra penalty applies, and whether you need to do anything before filing your return. Not “What is a 1099-R?”. We added a new code "Y" to the list of codes for box 7 to identify a qualified charitable distribution (QCD). In addition, see the current General Instructions for Certain Information Returns for information on the following topics.