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Form 1099-R: Distributions From Pensions, Annuities, Retirement Plans, IRAs
Reports distributions of $10 or more from retirement accounts, pensions, annuities.
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IRS Form 1099-R - Distributions From Pensions, Annuities, Retirement Plans, IRAs
Reports distributions of $10 or more from retirement accounts, pensions, annuities.
Risk Radar
Scan points- 1Missing the distribution code in Box 7 — code determines if early withdrawal penalty applies
- 2Not rolling over within 60 days — direct rollover avoids tax; indirect rollover has strict 60-day deadline
- 3Forgetting about the 10% early withdrawal penalty if under 59½ — unless an exception applies
- 4Incorrectly reporting Roth IRA distributions — qualified Roth distributions are tax-free but must be reported
- 5Not withholding enough tax — you can elect withholding on the 1099-R distribution
Plain English
Form 1099-R reports money you took out of a retirement account — whether it's a pension, 401(k), IRA, annuity, or profit-sharing plan. It shows the gross distribution and how much is taxable.
Submission Date
- Filing date: Sent by the financial institution by January 31 of the year following the distribution.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Field map
Compact field-by-field guide
Payer
1 items
Financial institution or plan administrator that made the distribution.
Recipient
1 items
Account holder's SSN and name.
Box 1
1 items
Total amount distributed from the account before taxes.
Box 2a
1 items
Portion of distribution that is subject to income tax.
Box 4
1 items
Federal income tax withheld from the distribution (typically 20% for eligible rollover distributions).
Box 7
1 items
Code indicating the type of distribution (1=early, 2=early exception, 4=death, 7=normal, G=direct rollover, etc.)
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Questions about IRS Form 1099-R
What is IRS Form 1099-R used for?
Form 1099-R reports money you took out of a retirement account — whether it's a pension, 401(k), IRA, annuity, or profit-sharing plan. It shows the gross distribution and how much is taxable.
Who must file IRS Form 1099-R?
Anyone who received a distribution of $10 or more from a retirement account, pension, annuity, or insurance contract during the tax year.
What information does IRS Form 1099-R require?
Statement reporting distributions from retirement plans, IRAs, annuities, pensions, and insurance contracts — showing gross distribution and taxable amount.
When is IRS Form 1099-R due?
Sent by the financial institution by January 31 of the year following the distribution.
Where do I file IRS Form 1099-R?
Received from the plan administrator or financial institution. Used to complete your tax return.
How do I complete IRS Form 1099-R?
Review Box 1 (gross distribution), Box 2a (taxable amount), Box 4 (federal tax withheld), and Box 7 (distribution code). Report on Form 1040 accordingly.
What happens if IRS Form 1099-R is filed incorrectly?
Most retirement distributions are taxable as ordinary income. Early distributions (before 59½) may also be subject to a 10% penalty.
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