IRS Form 1099-R "Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc."

What Is a 1099-R Form?

IRS Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is a legal document sent by the plan issuers (payers) to the Internal Revenue Service (IRS) and individuals (recipients) to whom these payers have made designated distributions from qualified and non-qualified profit-sharing or retirement plans, annuities, pensions, insurance contracts, disability payments, etc. This document reports the gross distribution, the taxable amount applicable to this gross distribution, a portion of federal income tax that was withheld, and capital gains associated with the distribution.

This form was released by the IRS. The latest version of the form was issued in 2020 with all previous editions obsolete. You can download a fillable 1099-R Form through the link below.

Here you can find other related 1099 forms, also known as information returns, used to report various types of income other than salaries to the IRS.

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What Is a 1099-R Form Used For?

By January 31, plan issuers send Form IRS 1099-R to any payee - retiree or beneficiary - who received any of the following distributions of $10 or more:

  • Individual retirement accounts (IRAs);
  • Profit-sharing and retirement plans;
  • Charitable gift annuities;
  • Total and permanent disability payments under life insurance contracts;
  • Pensions, annuities, survivor income benefit plans, and insurance contracts.

Additionally, a copy of the form is sent to the IRS. Different types of retirement payments must be reported on separate forms.

When you receive Form 1099-R, you must include the amount of distributions shown on it in Form 1040, U.S. Individual Income Tax Return, and send it to the IRS no later than April 15. Report the amount from Box 1 (gross distributions) on the line for "IRAs, pensions, and annuities", or the line for "Taxable Amount". If you have not reached the minimum age of retirement, report the disability payments on the line for "Wages, salaries, tips, etc." on Form 1040. If federal income tax was withheld and you show it on the 1099-R Form, attach a copy of this document to your tax return.

Form 1099-R Instructions

Form 1099-R instructions are as follows:

  1. Write down the payer's name, address, telephone number, and Taxpayer Identification Number;
  2. Add the recipient's name, address, and Taxpayer Identification Number;
  3. State the total amount of the distribution before deductions, including income tax, were withheld;
  4. Enter the 1099-R taxable amount. If you are unable to determine it, enter "X" in the appropriate box;
  5. If the payment is a total distribution - the entire balance of the account was distributed - enter "X" in the appropriate box;
  6. Report the amount taxable as a capital gain;
  7. Indicate the federal income tax withheld;
  8. If you can compute the Net Unrealized Appreciation (NUA) in the employer's securities, enter its amount;
  9. Record the appropriate distribution code - consult the Official Instructions for Forms 1099-R and 5498 to find out the 1099-R distribution codes;
  10. Indicate the current value of the annuity contract that is part of a lump-sum distribution;
  11. State your percentage of total distribution and total employee contributions;
  12. Write down the amount of the distribution allocable to the In-Plan Roth Rollover made within 5 years since the rollover was made and enter the first year of this tax period;
  13. If you are a Foreign Financial Institution and need to file in accordance with the Foreign Account Tax Compliance Act (FATCA), check the appropriate box;
  14. Enter the date payment was made for reportable death benefits;
  15. Name the state where tax was withheld or the payer's state number, and the amounts of tax withheld and the state distribution. If local income tax was withheld, enter its amount, name the locality, and the amount of the local distribution;
  16. If you have multiple accounts for one recipient, enter their account number.

There are three copies of Form 1099-R sent to recipients. Copy B must be filed with your tax return, Copy C is for your own records, and Copy 2 is filled out if you are required to file taxes with your state.

Where Is the Federal ID Number on 1099-R?

Federal ID Number on 1099-R Form is also known as Taxpayer Identification Number (TIN). It is a unique nine-digit number that identifies an individual or business in tax returns and other documentation submitted to the IRS. You need to enter the payer's TIN in the box located under the payer's name and contact information.

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Download IRS Form 1099-R "Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc."

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
9898
VOID
CORRECTED
Distributions From
PAYER’S name, street address, city or town, state or province,
1 Gross distribution
OMB No. 1545-0119
Pensions, Annuities,
country, ZIP or foreign postal code, and phone no.
Retirement or
2020
$
Profit-Sharing Plans,
2a Taxable amount
IRAs, Insurance
Contracts, etc.
1099-R
$
Form
2b Taxable amount
Total
Copy A
not determined
distribution
For
PAYER’S TIN
RECIPIENT’S TIN
3 Capital gain (included
4
Federal income tax
Internal Revenue
in box 2a)
withheld
Service Center
$
$
File with Form 1096.
RECIPIENT’S name
5 Employee contributions/
6 Net unrealized
For Privacy Act
Designated Roth
appreciation in
contributions or
employer’s securities
and Paperwork
insurance premiums
Reduction Act
$
$
Notice, see the
2020 General
IRA/
Street address (including apt. no.)
7 Distribution
8 Other
SEP/
Instructions for
code(s)
SIMPLE
Certain
$
%
Information
9a Your percentage of total
9b
City or town, state or province, country, and ZIP or foreign postal code
Total employee contributions
Returns.
distribution
$
%
10
11 1st year of desig.
12
14
15 State/Payer’s state no. 16 State distribution
Amount allocable to IRR
State tax withheld
FATCA filing
Roth contrib.
within 5 years
requirement
$
$
$
$
$
Account number (see instructions)
13 Date of
17
18 Name of locality
19 Local distribution
Local tax withheld
payment
$
$
$
$
1099-R
Form
Cat. No. 14436Q
www.irs.gov/Form1099R
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page
Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
Distributions From
PAYER’S name, street address, city or town, state or province,
1 Gross distribution
OMB No. 1545-0119
Pensions, Annuities,
country, ZIP or foreign postal code, and phone no.
Retirement or
2020
$
Profit-Sharing Plans,
2a Taxable amount
IRAs, Insurance
Contracts, etc.
1099-R
$
Form
2b Taxable amount
Total
Copy 1
not determined
distribution
For
PAYER’S TIN
RECIPIENT’S TIN
3 Capital gain (included
4
Federal income tax
State, City,
in box 2a)
withheld
or Local
Tax Department
$
$
RECIPIENT’S name
5 Employee contributions/
6 Net unrealized
Designated Roth
appreciation in
contributions or
employer’s securities
insurance premiums
$
$
IRA/
Street address (including apt. no.)
7 Distribution
8 Other
SEP/
code(s)
SIMPLE
$
%
9a Your percentage of total
9b
City or town, state or province, country, and ZIP or foreign postal code
Total employee contributions
distribution
$
%
10
11 1st year of desig.
12
14
15 State/Payer’s state no. 16 State distribution
Amount allocable to IRR
State tax withheld
FATCA filing
within 5 years
Roth contrib.
requirement
$
$
$
$
$
Account number (see instructions)
13 Date of
17
18 Name of locality
19 Local distribution
Local tax withheld
payment
$
$
$
$
1099-R
Form
www.irs.gov/Form1099R
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
Distributions From
PAYER’S name, street address, city or town, state or province,
1 Gross distribution
OMB No. 1545-0119
Pensions, Annuities,
country, ZIP or foreign postal code, and phone no.
Retirement or
2020
$
Profit-Sharing Plans,
2a Taxable amount
IRAs, Insurance
Contracts, etc.
1099-R
$
Form
2b Taxable amount
Total
Copy B
not determined
distribution
Report this
PAYER’S TIN
RECIPIENT’S TIN
3 Capital gain (included
4
Federal income tax
income on your
in box 2a)
withheld
federal tax
return. If this
$
$
form shows
federal income
RECIPIENT’S name
5 Employee contributions/
6 Net unrealized
Designated Roth
appreciation in
tax withheld in
contributions or
employer’s securities
box 4, attach
insurance premiums
this copy to
$
$
your return.
IRA/
Street address (including apt. no.)
7 Distribution
8 Other
SEP/
code(s)
SIMPLE
This information is
$
%
being furnished to
9a Your percentage of total
9b
City or town, state or province, country, and ZIP or foreign postal code
Total employee contributions
the IRS.
distribution
$
%
10
11 1st year of desig.
12 FATCA filing
14
15 State/Payer’s state no. 16 State distribution
Amount allocable to IRR
State tax withheld
requirement
within 5 years
Roth contrib.
$
$
$
$
$
Account number (see instructions)
13 Date of
17
18 Name of locality
19 Local distribution
Local tax withheld
payment
$
$
$
$
1099-R
Form
www.irs.gov/Form1099R
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
as periodic payments, nonperiodic payments, or a total distribution.
Report the amount on Form 1040, 1040-SR, or 1040-NR on the line
Generally, distributions from retirement plans (IRAs, qualified plans,
for “IRAs, pensions, and annuities” (or the line for “Taxable amount”)
section 403(b) plans, and governmental section 457(b) plans),
and on Form 8606, as applicable. However, if this is a lump-sum
insurance contracts, etc., are reported to recipients on Form 1099-R.
distribution, see Form 4972. If you haven’t reached minimum
Qualified plans and section 403(b) plans. If your annuity starting
retirement age, report your disability payments on the line for “Wages,
date is after 1997, you must use the simplified method to figure your
salaries, tips, etc.” on your tax return. Also report on that line
taxable amount if your payer didn’t show the taxable amount in box
permissible withdrawals from eligible automatic contribution
2a. See the instructions for your tax return.
arrangements and corrective distributions of excess deferrals, excess
IRAs. For distributions from a traditional individual retirement
contributions, or excess aggregate contributions except if the
arrangement (IRA), simplified employee pension (SEP), or savings
distribution is of designated Roth contributions or your after-tax
incentive match plan for employees (SIMPLE), generally the payer isn’t
contributions or if you’re self-employed.
required to compute the taxable amount. See the instructions for your
If a life insurance, annuity, qualified long-term care, or endowment
tax return to determine the taxable amount. If you’re at least age 70½
contract was transferred tax free to another trustee or contract issuer,
by the end of 2019 (age 72 by the end of later years), you must take
an amount will be shown in this box and code 6 will be shown in box
minimum distributions from your IRA (other than a Roth IRA). If you
7. If a charge or payment was made against the cash value of an
don’t, you’re subject to a 50% excise tax on the amount that
annuity contract or the cash surrender value of a life insurance
should’ve been distributed. See Pub. 590-A and Pub. 590-B for more
contract for the purchase of qualified long-term care insurance, an
information on IRAs.
amount will be shown in this box and code W will be shown in box 7.
Roth IRAs. For distributions from a Roth IRA, generally the payer isn’t
You need not report these amounts on your tax return. If code C is
required to compute the taxable amount. You must compute any
shown in box 7, the amount shown in box 1 is a receipt of reportable
taxable amount on Form 8606. An amount shown in box 2a may be
death benefits that is taxable in part.
taxable earnings on an excess contribution.
Box 2a. This part of the distribution is generally taxable. If there is no
Loans treated as distributions. If you borrow money from a qualified
entry in this box, the payer may not have all the facts needed to figure
plan, section 403(b) plan, or governmental section 457(b) plan, you may
the taxable amount. In that case, the first box in box 2b should be
have to treat the loan as a distribution and include all or part of the
checked. You may want to get one of the free publications from the IRS
amount borrowed in your income. There are exceptions to this rule. If
to help you figure the taxable amount. See Additional information on the
your loan is taxable, code L will be shown in box 7. See Pub. 575.
back of Copy 2. For an IRA distribution, see IRAs and Roth IRAs, earlier.
Recipient’s taxpayer identification number (TIN). For your
For a direct rollover, other than from a qualified plan, sec. 403(b) plan,
protection, this form may show only the last four digits of your TIN
or governmental sec. 457(b) plan to a designated Roth account in the
(SSN, ITIN, ATIN, or EIN). However, the payer has reported your
same plan or to a Roth IRA, zero should be shown and you must enter
complete TIN to the IRS.
zero (-0-) on the “Taxable amount” line of your tax return. If you roll over
Account number. May show an account, policy, or other unique
a distribution (other than a distribution from a designated Roth account)
number the payer assigned to distinguish your account.
from a qualified plan, sec. 403(b) plan, or governmental sec. 457(b) plan
Box 1. Shows the total amount you received this year. The amount
to a designated Roth account in the same plan or to a Roth IRA,
may have been a direct rollover, a transfer or conversion to a Roth
(Continued on the back of Copy C)
IRA, a recharacterized IRA contribution; or you may have received it