IRS Form 1099-R
Report distributions from pensions, annuities, and retirement plans.
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About IRS Form 1099-R
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, and similar accounts, reports money paid out of retirement and related accounts during the year. The payer sends a copy to the recipient and the IRS, and the recipient uses it to report the distribution.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-r and confirm the fields match. The copy filed with the IRS is a scannable form, so follow the IRS instructions for filing.
Who needs to complete it
- Plan administrators and payers who made distributions from retirement accounts.
- IRA custodians and insurers that paid out annuity or contract amounts.
- Payers reporting rollovers, early distributions, or other retirement payments.
- Recipients receive a 1099-R to report the distribution on their own return.
How to fill out IRS Form 1099-R
- 1Enter the payer name, address, and taxpayer identification number.
- 2Enter the recipient name, address, and taxpayer identification number.
- 3Report the gross distribution paid during the year in the gross distribution box.
- 4Enter the taxable amount if it is known, or check the box noting the taxable amount is not determined.
- 5Enter any federal income tax withheld in the withheld box.
- 6Enter the distribution code that describes the type of payment.
- 7Complete the boxes for any employee contributions, and the state boxes if needed.
- 8Give the recipient copy to the payee and file the IRS copy by the deadlines in the current instructions, using the official scannable form for filing.
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Frequently asked questions
Who receives a 1099-R?
People who took a distribution from a pension, annuity, IRA, or similar account generally receive one from the payer. A rollover can still be reported even when little or no tax is due. This is a general guide, not tax advice.
What does the distribution code mean?
The distribution code describes the type of payment, such as a normal distribution, early distribution, or rollover. The instructions list the codes and what each one means.
Can I print this to file with the IRS?
No. The copy you file with the IRS must be the official scannable version. Use the IRS approved filing methods in the current instructions.
Is this the official IRS form?
This is a fillable helper for understanding the boxes. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-r and confirm the fields match.