Save time with our cheat sheets, fact sheets, checklists & books!

March 5, 2009

1099-R ( IRS Form 1099-R )

Your Guide



Form 1099-R (or IRS Form 1099-R or 1099-R). Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is a form that must be issued by custodians/ trustees and qualified plan administrators ( Payers), for distributions that occur from an IRA, Qualified Retirement Plan , 403(b) Plan , or 457 (b) Plan plan during the calendar year.

Referring Cite

Instructions for Forms 1099, 1098, 5498, and W-2G, available at

Additional Helpful Information

  • Form 1099-R is used to report distributions to the IRS and the retirement account owner. Form 1099-R should be issued to the retirement account owner by January 31 and to the IRS by February 28 for paper returns or March 31 if the filing is done electronically.
  • Payers may file IRS Form 8809 to request an extension for filing Form 1099-R with the IRS. This request must be filed by the original due date for filing the form with the IRS. If the deadline falls on a non-(regular) business day (including weekends), the filing must be done on the next business day. Cite IRC § 7503.
  • A common misconception is that Form 1099-R should not be filed for distributions that are rolled over . However, if the distribution is timely and properly rolled over, the taxpayer is required to indicate on his/her tax return that the distribution is not taxable. If the distribution was processed as a direct rollover, the payer is also required to indicate that the amount is nontaxable, because it was processed as a direct rollover. This is accomplished by inputting Code G’ in Box 7 of the Form 1099-R.
  • Revocation of IRA contributions, rollovers and transfers are also reported on IRS form 1099-Rs.

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


Keep Learning

Annual Benefit Limit

Definition The annual benefit limit for defined benefit plans is the lesser of: A) 100% of the participant’s average compensation for his or her highest

Be among the first to know when

IRA Rules