IRS / Tax

Fill out 1099-R (Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans) online

Form 1099-R reports distributions from pensions, annuities, retirement plans (401(k), IRA), profit-sharing plans, and insurance contracts. It shows the gross distribution amount, taxable portion, and any federal or state tax withheld.

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How to fill out 1099-R (Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans)

1

Enter payer and recipient information

Fill in the payer's name, address, phone, and TIN. Enter the recipient's name, address, and TIN.

2

Report distribution amounts

Enter the gross distribution in Box 1 and the taxable amount in Box 2a. If the taxable amount cannot be determined, check Box 2b. Enter the capital gain portion in Box 3 if applicable.

3

Report withholding and contributions

Enter federal income tax withheld in Box 4. Report employee contributions or insurance premiums in Box 5. Enter net unrealized appreciation in Box 6 if applicable.

4

Enter distribution code and other details

Enter the appropriate distribution code(s) in Box 7 (e.g., 1 for early distribution, 7 for normal distribution, G for rollover). Check the IRA/SEP/SIMPLE box if the distribution is from one of these plans.

About 1099-R (Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans)

Who needs this form

Any payer that made distributions of $10 or more from retirement plans, IRAs, annuities, pensions, profit-sharing plans, or insurance contracts. Includes rollovers, Roth conversions, and early distributions.

Where to submit

File Copy A with the IRS by the applicable IRS filing deadline for the filing year (paper and electronic deadlines can differ). Provide Copy B to the recipient by the deadline listed in the latest official instructions.

Source and content freshness

Official source (www.irs.gov)
  • Reviewed: 2026-02-16
  • Check the latest official form instructions for the filing year that applies to you.
  • Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.

Common mistakes to avoid

  • Not understanding the distribution code in Box 7 (determines tax treatment)
  • Forgetting to report a rollover, resulting in unnecessary tax and penalties
  • Not recognizing that Roth conversions are taxable events
  • Missing the 10% early distribution penalty exception when one applies

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What do the distribution codes in Box 7 mean?

The distribution code indicates the type of distribution and affects how it is taxed. Common codes: 1 = early distribution (before age 59 1/2, subject to 10% penalty unless an exception applies), 2 = early distribution with an exception, 4 = death benefit, 7 = normal distribution (age 59 1/2 or older), G = direct rollover to another plan or IRA. The full list is in the form instructions.

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