Form 1099-R, Distributions From Pensions, Annuities, Retirement Plans, IRAs, or Insurance Contracts
Form 1099-R reports money paid out of a retirement account, pension, annuity, or insurance contract. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1099-R?
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is filed by plan administrators, IRA custodians, and insurers for each person who received a designated distribution of $10 or more. Box 1 shows the gross distribution, box 2a the taxable amount, and box 7 a distribution code that tells the IRS what kind of payout it was.
The box 7 code matters: it distinguishes normal distributions, early distributions, rollovers, Roth conversions, disability payments, and death benefits, and it drives whether the 10% additional tax on early distributions applies.
Who files 1099-R?
- Employer plan administrators paying out pensions, 401(k)s, and profit-sharing plans
- IRA custodians and trustees reporting traditional and Roth IRA distributions
- Insurance companies paying annuities, surrenders, and certain disability or death benefits
- Recipients use the form to complete their return; they do not file it
How to fill out 1099-R
- Enter the payer’s name, address, and TIN, then the recipient’s TIN, name, and address.
- Report the gross distribution in box 1 and the taxable amount in box 2a, or check the box 2b options if the taxable amount is not determined or this is a total distribution.
- Enter federal withholding in box 4 and the recipient’s after-tax contributions in box 5 if any.
- Pick the correct distribution code for box 7, check the IRA/SEP/SIMPLE box when it applies, and complete the state and local boxes if tax was withheld.
- Download the PDF, furnish the recipient copies, and file Copy A with the IRS electronically or on official scannable stock.
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Frequently asked questions
I rolled my 401(k) into an IRA. Why did I still get a 1099-R?
Rollovers are reportable even when not taxable. A direct rollover typically shows code G in box 7 and a zero taxable amount in box 2a; you still show the rollover on your Form 1040.
What does the code in box 7 mean?
It classifies the distribution: for example 1 for early distribution with no known exception, 7 for a normal distribution, and G for a direct rollover. The full code list is in the Form 1099-R instructions at irs.gov.
Is my whole distribution taxable?
Not always. After-tax contributions, qualified Roth distributions, and rolled-over amounts are not taxed. Box 2a shows the payer’s calculation, but you may need Form 8606 or the plan’s records to confirm your own basis.