VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDWhat it is forMarks a return that corrects a Form 1099-R you already filed. Correct an error as soon as you find it; part H of Pub. 1099 has the steps.Watch forA direct rollover reported with 0 in box 2a that turns out to include an RMD needs two fixes: a corrected form for the part that was an eligible rollover distribution, and a new form reporting the RMD as paid to the participant.Type 1 vs Type 2 correctionsPayer's nameWhat goes hereThe payer, trustee or plan administrator that files the form.Watch forUse the same name and EIN you use to deposit the tax withheld and to file Form 945.Check the filer blockBox 1: Gross distributionWhat goes hereThe total distribution before income tax or other deductions were withheld. Include direct rollovers, Roth IRA conversions, recharacterized IRA contributions, IRA payments directly to an employer plan, and the FMV of employer securities or other property distributed.Threshold$10 or more distributed (or treated as distributed) to the person.Watch forNever a negative amount. Accelerated death benefits go on Form 1099-LTC. If part of a payment is a direct rollover and part is paid to the recipient, file two forms.Click to open the row in the box tableCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarPayer's street addressStreet or P.O. box of the filer, where the recipient can write about the form. Not matched against IRS records.Payer's room or suiteSecond address line, optional.Box 2a: Taxable amountWhat goes hereThe taxable amount. Enter 0 for a direct rollover to a plan or traditional IRA, a designated Roth direct rollover to a Roth IRA, an IRA recharacterization, a nontaxable section 1035 exchange, and an IRA payment directly to an employer plan.Watch forTraditional IRA: generally repeat the box 1 amount and check "taxable amount not determined." Roth IRA: leave it blank, except the earnings on returned excess contributions. Do not include amounts that belong in boxes 5, 6 or 8.Click to open the row in the box tablePayer's city or townCity of the filer's address. A foreign filer gives the city and leaves the state blank.Payer's telephone numberRequired: a number the recipient can call about the form, with area code. The recipient copy must carry it.Box 2b: Taxable amount notCheck it whenYou cannot reasonably obtain the data needed to compute the taxable amount. An FFI reporting in box 1 under the election in Treas. Reg. 1.1471-4(d)(5)(i)(B) also checks it.Watch forWhen you check it, leave box 2a blank, except for a traditional IRA, where box 2a still shows the amount. For anything other than a traditional IRA, make every effort to compute the taxable amount.Click to open the row in the box tableTotalCheck it whenThe box 1 amount is a total distribution: the entire balance of the account paid out in one or more distributions within one tax year. With periodic or installment payments, check it only in the year of the final payment.Watch forTrump accounts: check it for a distribution on the beneficiary's death and for a qualified ABLE rollover, but not for a distribution of excess contributions.Open this box on the IRIS field mapPayer's state or provinceTwo-letter state code for a U.S. address; the province for a foreign one.Payer's countryBlank or US for a domestic address; the country for a foreign filer.Payer's ZIP or postal codeFive or nine digits for a U.S. address; the foreign postal code otherwise.Box 3: Capital gainWhat goes hereThe part of box 2a taxable as capital gain: the capital gain part of a charitable gift annuity (code F), and, for lump-sum distributions from qualified plans to participants born before January 2, 1936 (or their beneficiaries), the amount eligible for the capital gain election.Watch forThis amount is included in box 2a, not added to it. Do not complete it for a direct rollover.Click to open the row in the box tableBox 4: Federal income tax withheldWhat goes hereFederal income tax withheld under section 3405. It follows the deposit rules and is reported on Form 945. Backup withholding does not apply.Watch forWithhold 20% of the taxable part of an eligible rollover distribution not paid in a direct rollover; the recipient cannot waive it. IRA distributions are never eligible rollover distributions for this purpose. Payments to nonresident aliens from plans and IRAs are generally withheld under section 1441 and go on Form 1042-S.Click to open the row in the box tablePayer's TINWhat goes hereThe filer's EIN: the same EIN used to deposit withholding and file Form 945.Watch forThe payer's TIN may never be truncated, on any copy.Check the filer blockRecipient's TINWhat goes hereThe recipient's SSN, ITIN, ATIN or EIN, matching the name on the form (the beneficiary's own TIN, not the decedent's).Watch forYou may truncate it on the recipient's statement, never on the copy filed with the IRS. A payee who fails to give a correct TIN cannot claim exemption from withholding, but backup withholding does not apply to these payments.Match it before you fileBox 5: Employee contributions or insurance premiumsWhat goes hereAfter-tax employee contributions, designated Roth contributions or insurance premiums the recipient may recover tax free this year, even if more than box 1. For reportable death benefits, your estimate of the buyer's investment in the contract (required).Watch forLeave out amounts recovered tax free in earlier years. If you left box 2a blank because you could not get the data, leave box 5 blank too, except for reportable death benefits.Click to open the row in the box tableBox 6: Net unrealized appreciationWhat goes hereNet unrealized appreciation in employer securities distributed from a qualified plan, when you can compute it. All of the NUA for a lump-sum distribution; otherwise only the NUA from employee contributions.Watch forInclude the NUA in box 1 but not in box 2a, except for a direct rollover to a Roth IRA or to a designated Roth account in the same plan. Not needed for a direct rollover or a qualified designated Roth distribution.Click to open the row in the box tableRecipient's nameWhat goes hereThe person paid. For a distribution to a beneficiary, trust or estate, use its name and TIN, not the decedent's. For a direct rollover, use the participant's name and SSN, not the receiving trustee's.Watch forUnder a QDRO, a spouse or former spouse alternate payee gets the form in their own name and TIN; for a nonspouse alternate payee, use the employee's name and TIN. With several beneficiaries, each form shows only that beneficiary's share.Which name goes firstBox 7a: Distribution code(s)What goes hereUp to two codes from Table 1 of the instructions: a number for the tax treatment (1 early, no known exception; 2 early, exception applies; 4 death; 7 normal) and, when one applies, a letter for the plan or transaction (B designated Roth, G direct rollover, P corrective amount taxable in a prior year).Watch forThe only number pairs allowed are 8 with 1, 2 or 4. If part of a payment is code 1 and part code 7, file two forms. Never code 7 for a Roth IRA: use J, Q or T, and Q and T stand alone. Use H, not G, for a designated Roth direct rollover to a Roth IRA.Click to open the row in the box tableBox 7b: IRA/SEP/Check it whenThe distribution is from a traditional IRA (including a SEP or SIMPLE IRA) or a Roth SIMPLE IRA. Also check it for a traditional IRA converted to a Roth IRA, and for employer contributions to a Roth SEP or Roth SIMPLE IRA.Watch forDo not check it for a Roth IRA that is not a Roth SIMPLE IRA, an IRA recharacterization, or a Trump account.Click to open the row in the box tableBox 7c: TrumpCheck it whenThe distribution is from a Trump account. New for 2026. During the growth period these are limited to excess contributions returned (code 8), distributions on the beneficiary's death (code 4) and qualified ABLE rollovers (code G).Watch forA qualified rollover contribution to a rollover Trump account is a trustee-to-trustee transfer and is not reported on Form 1099-R. Do not also check box 7b.Click to open the row in the box tableBox 7d: Earnings on excess contributionsWhat goes hereThe earnings on excess contributions returned from a Trump account. Enter 0 if the excess contributions had losses.Watch forBox 1 shows only the excess contributions, without earnings or losses: $100 excess plus $9 earnings is $100 in box 1 and $9 here. Box 2a is 0, and the excess contributions go on their own Form 1099-R. New for 2026.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Recipient's apartment or suiteSecond address line, optional. Keep it on its own line rather than appended to the street.Recipient's city or townCity of the mailing address, from the W-9 line 6.Box 8a: OtherWhat goes hereThe current actuarial value of an annuity contract that is part of a lump-sum distribution, not included in boxes 1 and 2a. Also the reduction in investment from charges for qualified long-term care insurance against a contract's cash value (code W).Watch forFor 2026, an issuer of an annuitized commercial annuity may, but need not, report the contract's year-end actuarial value here.Click to open the row in the box tableBox 8b: Percentage of annuityWhat goes hereWhen an annuity contract is part of a lump-sum distribution to more than one recipient: the percentage of the total annuity contract this form represents, with the value in box 8a.Click to open the row in the box tableRecipient's state or provinceTwo-letter state code; it also drives which state copies are needed when there is no withholding.State filing requirementsRecipient's countryBlank or US for a domestic address. A foreign address is a flag to check whether a W-8 and Form 1042-S were the right documents instead.Foreign payeesRecipient's ZIP or postal codeFive or nine digits for a U.S. address, or the foreign postal code.Box 9a: Percentage of total dist.What goes hereFor a total distribution paid to more than one person: the percentage received by the person named on this form.Watch forNot needed for IRA distributions or direct rollovers.Click to open the row in the box tableBox 9b: Total employee contrib.What goes hereOptional. Total employee contributions or designated Roth contributions, which may help the recipient.Watch forLeave out amounts recovered tax free in earlier years. For a total distribution, report them in box 5 instead.Click to open the row in the box tableBox 10: Amount allocable to IRR withinWhat goes hereThe part of a designated Roth distribution allocable to an in-plan Roth rollover (IRR) made within the 5-year period starting the first day of the year of the rollover.Watch forLeave it blank if an exception under section 72(t) applies. The amount is treated as includible in income for the 10% additional tax.Click to open the row in the box tableBox 11: 1st year of desig.What goes hereThe first year of the 5-tax-year period for qualified designated Roth distributions: the year the recipient first established the designated Roth account.Watch forDistributions from a designated Roth account go on their own Form 1099-R, with code B (or E or H) in box 7a.Click to open the row in the box tableBox 12: FATCA filing requirement checkboxCheck it whenYou are an FFI reporting a cash value insurance or annuity contract that is a U.S. account under the election in Treas. Reg. 1.1471-4(d)(5)(i)(B), or a U.S. payer using Form 1099-R to meet chapter 4 reporting on a U.S. account.Watch forChecking it makes the account number required. Most plan and IRA payers leave it blank.Click to open the row in the box tableBox 14: State tax withheldWhat goes hereState income tax withheld from this distribution, if any. Up to two states, one per line.Watch forBoxes 14 to 19 are for your convenience and the IRS does not need them. Copy 1 can go to the state or local tax department.Click to open the row in the box tableBox 15: State/Payer's state no.What goes hereThe state's abbreviation and the payer's state identification number, the number that state assigned you.Watch forKeep each state's figures on its own line, separated by the broken line.Click to open the row in the box tableBox 16: State distributionWhat goes hereThe amount of the distribution that belongs to that state. Optional.Click to open the row in the box tableAccount numberWhat goes hereYour account number for this recipient. The IRS encourages one on every form.Required whenYou file more than one Form 1099-R for the same recipient, or you check the FATCA box (box 12). For reportable death benefits, the life insurance policy number is required.Box 13: Date of paymentWhat goes hereThe date you paid reportable death benefits under section 6050Y (death benefits on a life insurance contract transferred in a reportable policy sale).Watch forLeave it blank for other distributions. Reportable death benefits also take code C, the buyer's investment estimate in box 5, and the policy number as the account number.Click to open the row in the box tableBox 17: Local tax withheldWhat goes hereLocal income tax withheld from this distribution, if any. Up to two localities.Click to open the row in the box tableBox 18: Name of localityWhat goes hereThe name of the locality.Click to open the row in the box tableBox 19: Local distributionWhat goes hereThe amount of the distribution that belongs to that locality. Optional.Watch forCopy 2 is the recipient's copy for a state or local income tax return.Click to open the row in the box tableHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-R
File Form 1099-R for each person to whom you made a designated distribution of $10 or more from a profit-sharing or retirement plan, an IRA (including SEP, SIMPLE and Roth), an annuity, pension, insurance contract, survivor income benefit plan, permanent and total disability payments under a life insurance contract, or a charitable gift annuity. Direct rollovers, Roth conversions, recharacterizations, corrective distributions and loans treated as distributions are reported. Death benefits from nonqualified deferred compensation plans go on 1099-MISC, not here.
For 2026 the form adds checkboxes 7b (IRA/SEP/SIMPLE), 7c (Trump Account) and box 7d for earnings on excess contributions. Contributions to Trump accounts are reported on the new Form 5498-TA; distributions from them, including the amount included in income when the beneficiary dies during the growth period, are reported here. In IRIS the Trump account indicator is a required field on every tax year 2026 Form 1099-R.
Threshold: $10, $10 or more of distributions in the year; any amount if federal income tax was withheld.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Gross distribution | $10 or moreThe total distribution before withholding, including direct rollovers, Roth IRA conversions, recharacterizations and property at FMV. Never a negative amount. Accelerated death benefits go on 1099-LTC. Part rolled over and part paid out takes two forms. |
| 2a2b | Taxable amount, and 'not determined' / 'total distribution' checkboxes | 2a: the taxable amount, 0 for direct rollovers, recharacterizations and nontaxable 1035 exchanges, blank for most Roth IRA payments. Traditional IRA: repeat box 1 and check "not determined." Check "total distribution" only when the whole account is paid out within the year. |
| 3 | Capital gain | Part of box 2a, not an added amount. The capital gain part of a charitable gift annuity, or the amount eligible for the capital gain election on a lump-sum distribution to a participant born before January 2, 1936. Not for direct rollovers. |
| 4 | Federal income tax withheld | Income tax withheld under section 3405 (20% mandatory on eligible rollover distributions not directly rolled over), reported on Form 945. Backup withholding does not apply. Nonresident aliens are generally withheld on under section 1441 and reported on 1042-S. |
| 5 | Employee contributions or insurance premiums | After-tax contributions, designated Roth contributions or premiums recovered tax free this year, even above box 1. Leave out amounts recovered in earlier years. For reportable death benefits, your estimate of the buyer's investment is required here. |
| 6 | Net unrealized appreciation | NUA in employer securities from a qualified plan: all of it for a lump-sum distribution, otherwise only the part from employee contributions. It is in box 1 but not box 2a. Not needed for a direct rollover. |
| 7 | Distribution code(s) | 7a: up to two codes from Table 1, a number and, if one applies, a letter. Only 8 pairs with another number (1, 2 or 4); otherwise split into two forms. Use code 1 when you do not know an exception applies. 7b: traditional or Roth SIMPLE IRA. 7c and 7d (new for 2026): Trump accounts. All box 7a codes. |
| 8a8b | Other, and percentage of annuity contract | 8a: the actuarial value of an annuity contract in a lump-sum distribution (not in box 1 or 2a), or the reduction for qualified long-term care charges. Optional for 2026 for annuitized commercial annuities. 8b: each recipient's percentage of the contract. |
| 9a9b | Percentage of total distribution, and total employee contributions | 9a: for a total distribution to more than one person, this person's percentage; not needed for IRAs or direct rollovers. 9b: optional total employee or designated Roth contributions, less amounts already recovered; for a total distribution use box 5 instead. |
| 10to11 | Amount allocable to IRR and first year of designated Roth | Designated Roth accounts only, reported on their own Form 1099-R. 10: the part allocable to an in-plan Roth rollover within 5 years, blank if a 72(t) exception applies. 11: the year the recipient first set up the designated Roth account. |
| 12 | FATCA filing requirement checkbox | CheckboxCheck it only if you are an FFI reporting a U.S. insurance or annuity account under the section 6047(d) election, or a U.S. payer meeting chapter 4 reporting. It makes the account number required. |
| 13 | Date of payment | Reportable death benefits under section 6050Y only: the date paid. These payments also take code C, your estimate of the buyer's investment in box 5, and the policy number as the account number. |
| 14to19 | State and local information | OptionalThe IRS does not need them. State and local tax withheld, the state with your state ID number, the locality name and the state and local amounts, for up to two of each. Copy 1 can go to the state; the recipient files with Copy 2. |
Distribution codes for box 7a (30 codes)
Enter up to two codes from Table 1, usually a number code plus a letter code when one applies. The only number pairs allowed are 8 with 1, 2 or 4; if the codes that apply cannot be combined, file more than one Form 1099-R.
Number codes
| Code | Meaning | When to use it |
|---|---|---|
| 1 | Early distribution, no known exception | Participant under age 59½ and no exception under code 2, 3 or 4 is known; also when equal periodic payments are modified within 5 years. Used with 8, B, D, K, L, M or P. |
| 2 | Early distribution, exception applies | Participant under age 59½ and a known exception applies, such as a Roth IRA conversion, an IRS levy, separation from service at 55 or later, or equal periodic payments. Used with 8, B, D, K, L, M or P. |
| 3 | Disability | Distribution after the participant became disabled (section 72(m)(7)). Used with D. |
| 4 | Death | Payment to a decedent's beneficiary, including an estate or trust, at any age; also reportable death benefits. Used with 8, A, B, D, G, H, K, L, M, P or Y. |
| 5 | Prohibited transaction | The IRA had a prohibited transaction and is no longer an IRA. Not combined with another code. |
| 6 | Section 1035 exchange | Tax-free exchange of life insurance, annuity, long-term care insurance or endowment contracts. Used with W. |
| 7 | Normal distribution | Participant 59½ or older, a Roth IRA conversion at 59½ or older, or a life insurance, annuity or endowment contract; generally when no other code applies. Not for a Roth IRA. Used with A, B, D, K, L, M or Y. |
| 8 | Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2026 | Corrective IRA distribution under section 408(d)(4) or corrective plan distribution taxable this year, unless code P applies; also Trump account excess contributions. Used with 1, 2, 4, B, J or K. |
| 9 | Cost of current life insurance protection | Premiums paid by a trustee or custodian for current life or other insurance protection. Not combined with another code. |
Letter codes
| Code | Meaning | When to use it |
|---|---|---|
| A | May be eligible for 10-year tax option | Participants born before January 2, 1936, or their beneficiaries, whose lump sum may qualify for Form 4972. Used with 4 or 7. |
| B | Designated Roth account distribution | Any distribution from a designated Roth account, except an EPCRS section 415 distribution (code E) or a direct rollover to a Roth IRA (code H). Used with 1, 2, 4, 7, 8, G, L, M, P or U. |
| C | Reportable death benefits under section 6050Y | Payments of reportable death benefits. Used with D. |
| D | Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411 | Distributions from a plan or arrangement not described in section 401(a), 403(a), 403(b), 408, 408A or 457(b). Used with 1, 2, 3, 4, 7 or C. |
| E | Distributions under Employee Plans Compliance Resolution System (EPCRS) | Corrective distributions made under EPCRS. Not combined with another code. |
| F | Charitable gift annuity | Payments under a charitable gift annuity. Not combined with another code. |
| G | Direct rollover and direct payment | Direct rollover from a qualified, section 403(b) or governmental 457(b) plan to an eligible plan or IRA, or an IRA direct payment to an employer plan. Not for Roth to Roth IRA (code H). Used with 4, B or K. |
| H | Direct rollover of a designated Roth account distribution to a Roth IRA | Used with 4. |
| J | Early distribution from a Roth IRA, no known exception | Roth IRA or Roth SIMPLE IRA distribution when code Q or T does not apply; use 2 for an IRS levy and 5 for a prohibited transaction. Used with 8, P or S. |
| K | Distribution of traditional IRA assets not having a readily available FMV | For example, nontraded stock or debt, LLC or partnership interests, real estate, or options not traded on an exchange. Used with 1, 2, 4, 7, 8, G or Y. |
| L | Loans treated as deemed distributions under section 72(p) | Not for a plan loan offset. Used with 1, 2, 4, 7 or B. |
| M | Qualified plan loan offset | Generally a plan loan offset due to severance from employment or termination of the plan. Used with 1, 2, 4, 7 or B. |
| N | Recharacterized IRA contribution made for 2026 | Contribution made for 2026 and recharacterized in 2026 by trustee-to-trustee transfer or with the same trustee. Not combined with another code. |
| P | Excess contributions plus earnings/excess deferrals taxable in 2025 or a previous year | Corrective distribution taxable in an earlier year; tell IRA payees the earnings are taxable in the year the contribution was made. Used with 1, 2, 4, B or J. |
| Q | Qualified distribution from a Roth IRA | The 5-year holding period is met and the participant is 59½ or older, has died, or is disabled. If 8 or P applies, use J instead. Not combined with another code. |
| R | Recharacterized IRA contribution made for 2025 or a previous year | Contribution made for 2025 or earlier and recharacterized in 2026. Not combined with another code. |
| S | Early distribution from a SIMPLE IRA in the first 2 years, no known exception | Participant under 59½, within 2 years of the first SIMPLE IRA deposit, and no section 72(t) exception known. Not if code 3 or 4 applies. Used with J. |
| T | Roth IRA distribution, exception applies | The 5-year holding period is not known to be met, but the participant is 59½ or older, has died, or is disabled. If 8 or P applies, use J instead. Not combined with another code. |
| U | Dividends distributed from an ESOP under section 404(k) | Not eligible rollover distributions. Dividends the corporation pays directly to participants go on Form 1099-DIV. Used with B. |
| W | Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements | Charges against the cash value of an annuity or life insurance contract excludable under section 72(e)(11). Used with 6. |
| Y | Qualified charitable distribution (QCD) claimed under section 408(d)(8) | IRA distribution paid directly to a charity as a QCD. Enter Y first, with 4, 7 or K. Optional for tax year 2026. |
Source: Instructions for Forms 1099-R and 5498 (2026), Box 7a. Distribution Code(s) and Table 1. Guide to Distribution Codes
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-R
- Distributions under $10 with no withholding.
- Trustee-to-trustee transfers between like IRAs (not reportable); loans that are not deemed distributions.
- Section 404(k) dividends (1099-DIV) and NQDC death benefits (1099-MISC).
- Distributions to a nonresident alien, which are reported on Form 1042-S with chapter 3 withholding.
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Withholding and TIN matching
Pension and retirement distributions are exempt from backup withholding, and 1099-R is not one of the forms eligible for the IRS TIN Matching program. Withholding is instead the section 3405 pension withholding elected (or defaulted) on Forms W-4P and W-4R, reported in box 4 and deposited with Form 945. A missing TIN still has a consequence: a payee who has not furnished a TIN cannot elect out of withholding, so the plan withholds at the default rate.
Because TIN matching is unavailable, plan administrators lean on the W-4P/W-9 collection and on Letter 147C or a Social Security card copy when a CP2100 arrives; the B-Notice procedure still applies to a 1099-R with an incorrect name/TIN for penalty purposes.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-R:
- Beneficiaries. A distribution after the participant's death is reported to the beneficiary's SSN, or the estate's or trust's EIN, never the participant's SSN.
- Alternate payees under a QDRO. Their own name and SSN.
- Name changes over a 40-year participation. Retirees' plan records date from hire; the SSA record may carry a later married name. Solicit before the first distribution, not after the CP2100.
- Roth conversions and recharacterizations are one participant reported twice (1099-R and 5498); keep the pair identical.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
The recipient statement for Form 1099-R need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-R is a Combined Federal/State Filing program form: e-file it with the CF/SF election and the IRS forwards it to participating states. Whether that satisfies a given state, or the state wants a direct filing with its own transmittal, is on each state pages.
In the Internal Revenue Bulletin
Guidance published in the weekly Bulletin that bears on this form, 2024 to date; what each document does, not its text.
- Rev. Rul. 2025-15 works through an uncashed distribution check and its replacement: the original distribution is reported in boxes 1 and 2a with the withholding in box 4 for the year it was issued, no adjustment or refund of that withholding is available under sections 6413 and 6414, and a replacement check is reported and withheld on only to the extent it exceeds the original by $10 or more.
- Trump accounts, the reason for the 2026 form's box 7c, are reported under section 530A(i) rather than the IRA rules of 408(i) during the growth period, with extra items (source of contributions, basis, a trustee report within 30 days of a qualified rollover) and a section 6693 penalty for a missing trustee report: Notice 2025-68, with proposed regulations in REG-117270-25 and REG-101355-26 (employer contributions).
Questions people ask about Form 1099-R
Is a 1099-R subject to backup withholding?
No. Pension withholding under section 3405 applies instead.
Can we use IRS TIN Matching for 1099-R payees?
No; the program covers 1099-B, DA, DIV, G, INT, K, MISC, NEC, OID and PATR only. Third-party services that validate name/TIN pairs are not restricted by form.
Do we still get a CP2100 for 1099-R mismatches?
Yes, and a 972CG penalty can follow for an incorrect TIN; the B-Notice and solicitation record are still the reasonable-cause defense.
Does the box 7 code matter if the IRS questions an early distribution?
Yes. In the early distribution program the examiner closes the case without contacting the recipient when box 7 shows code 2 (exception applies), 3 (disability) or 4 (death), or a direct rollover code G or H, and checks IRPTR for an amended 1099-R before opening it (IRM 4.19.15.27.1)IRM 4.19.15.27.1Internal Revenue Manual, revised Mar. 30, 2026, irs.gov. A wrong code 1 where an exception applied puts your participant into an examination.
Is there a penalty for not sending the withholding election notice?
Yes, separate from the 1099-R penalties. IRC 6652(h)IRC 6652Internal Revenue Code, Cornell LII charges the payor $100 for each failure to give the notice of the right to elect out of withholding required by IRC 3405(e)(10)(B)IRC 3405Internal Revenue Code, Cornell LII, up to $50,000 per calendar year. The notice must go out no earlier than six months before the first payment and no later than the first payment, and at least once a year for periodic payments (IRM 20.1.8.4.4)IRM 20.1.8.4.4Internal Revenue Manual, revised Aug. 7, 2026, irs.gov.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Forms 1099-R and 5498 (2026); Pub 1099 (2026) What's New and Guide to Information Returns; IRC 6047(d)IRC 6047Internal Revenue Code, Cornell LII, 3405; Internal Revenue Bulletin: Rev. Rul. 2025-15; Notice 2025-68; REG-117270-25. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.