Form 1099-RInformation Returns (1099, W-9)
Distributions from Pensions, Annuities, Retirement Plans, IRAs
Reports distributions from retirement accounts: 401(k), IRA, pension, annuity. Used to determine taxability of distributions.
Who Files This Form
Pension plans, IRA custodians, and others making retirement distributions ($10+)
Due Date
January 31 to recipient, February 28 (paper) or March 31 (e-file) to IRS
Important Notes
Early distributions (before age 59½) may be subject to 10% additional tax unless an exception applies. Roth IRA qualified distributions are tax-free.
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1099-R, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →