Form detail
IRS Form 1099-R
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Country
United States
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Information return used by plan administrators and payers to report retirement plan distributions, IRA distributions, rollovers, and certain annuity payments.
Who must file: Payers that made designated distributions or are treated as having made a distribution of $10 or more from retirement plans, IRAs, annuities, profit-sharing plans, or insurance contracts.
Practical overview
Distribution codes in box 7 control taxability and the 10% early-distribution penalty under IRC § 72(t). Direct rollovers (code G) are commonly miscoded as taxable distributions, and Roth conversions get reported with codes 2 or 7 depending on age. Recipients should always reconcile gross vs. taxable amount and any basis recovery before filing their 1040.
Practical steps
- Identify the type of distribution: normal, early, rollover, Roth conversion, or death/disability.
- Apply the correct box 7 distribution code(s); use code G for direct rollovers.
- Compute the taxable amount in box 2a and indicate whether the taxable amount was determined.
- Furnish recipient copy by the January deadline and file with the IRS by the applicable due date.
Due-date notes
Furnish Copy B to recipient.
Timing: January 31
File Copy A with IRS on paper.
Timing: February 28
Extension reference: Form 8809
File Copy A with IRS electronically.
Timing: March 31
Extension reference: Form 8809
Penalty snapshot
Information return penalties under IRC §§ 6721 and 6722. Incorrect distribution codes can also trigger downstream excise tax or early-distribution penalty disputes for recipients.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormIRS 1040
Primary sources
- About Form 1099-RVerified 2026-05-20
- Instructions for Forms 1099-R and 5498Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.