IRS 1099-R Form 2026 PDF - Free Fillable Download
Download the free fillable 1099-R form 2026 PDF. Report distributions from pensions, annuities, IRAs, 401(k), and 403(b) plans — IRS-compliant with full Box 7 distribution code guide.
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What is Form 1099-R?
The IRS form that reports every distribution from your retirement accounts
Form 1099-R (Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.) is an information return issued by your plan administrator or IRA custodian whenever money leaves a qualified retirement account. It covers regular pension income, IRA withdrawals, 401(k) distributions, rollovers, Roth conversions, beneficiary payments, and Qualified Charitable Distributions.
The form uses a $10 reporting threshold — far lower than the $600 standard for most 1099 series forms. Any distribution of $10 or more triggers a 1099-R. Even a successful direct rollover (Code G) where no tax is owed still generates the form, which you must report on your tax return.
Who Receives Form 1099-R?
Payers must issue 1099-R for all qualifying retirement distributions
You Receive a 1099-R For:
- IRA withdrawals — traditional, SEP, SIMPLE, Roth
- 401(k) and 403(b) plan distributions
- Pension and annuity payments
- 60-day rollovers (even if fully redeposited)
- Direct rollovers to another account (Code G)
- Roth conversions from traditional IRA
- Beneficiary distributions after owner's death
- Qualified Charitable Distributions (Code Y, new 2025)
Who Issues the 1099-R:
- IRA custodians (Fidelity, Vanguard, Schwab, etc.)
- 401(k) plan recordkeepers (Empower, Principal, ADP)
- Pension plan administrators (corporate and PBGC)
- Insurance companies paying annuity income
- State/local government pension systems
- Federal government via Office of Personnel Management
- Not you — only the payer files the 1099-R with the IRS
Box 7 Distribution Codes Explained
The most important box on Form 1099-R — determines your tax treatment and any penalty
Most Common Numeric Codes
Key Alpha Codes
Additional Codes (Less Common)
Two-Code Combinations: Box 7 can hold two codes when a distribution has a secondary characteristic. Common pairs include 1B (early distribution from Roth 401k) and 4G (death benefit paid as direct rollover). The first code is the primary tax classification; the second adds context.
How to Read Your Form 1099-R
Key boxes and what each number means for your tax return
Box 1 — Gross Distribution
The total amount paid out before any withholding or other deductions. This is your starting number. If you rolled over some or all of the distribution, the full gross amount still appears here. Report Box 1 on Form 1040 Line 4a (IRA) or 5a (pension).
Box 2a — Taxable Amount
The portion of Box 1 that is taxable as ordinary income. For pre-tax traditional IRAs, this typically equals Box 1. For direct rollovers (Code G), Box 2a should be $0. If Box 2b shows "taxable amount not determined," you must calculate it yourself using Form 8606 to account for any after-tax IRA contributions.
Box 2b — Taxable Amount Not Determined / Total Distribution
Two checkboxes. "Taxable amount not determined" signals the payer could not calculate the taxable portion — common for IRAs with mixed pre-tax and after-tax money. "Total distribution" indicates the full account balance was paid out in this distribution. When the first box is checked, use Form 8606 to calculate the nontaxable portion based on your IRA basis.
Box 3 — Capital Gain
The portion of Box 2a that is treated as capital gain. This applies mainly to lump-sum distributions from qualified plans where the participant uses special 10-year averaging or capital gain election. Most ordinary distributions show $0 here. Consult Form 4972 if your distribution qualifies for this treatment.
Box 4 — Federal Income Tax Withheld
Taxes already withheld from your distribution. For eligible rollover distributions from employer plans (401k, 403b) paid directly to you, mandatory 20% withholding applies. For IRA nonperiodic distributions, the default withholding rate is 10% — you may elect a different rate or opt out entirely using Form W-4R. For recurring periodic pension or annuity payments, withholding is governed by Form W-4P and treated like wage withholding.
Box 5 — Employee Contributions / Designated Roth Contributions
Your after-tax investment in the contract — money you already paid income tax on. This amount is recovered tax-free when distributed. For designated Roth accounts, this is your total Roth contribution basis in the plan. The nontaxable portion is calculated using the simplified general rule or the general rule in IRS Publication 575.
Box 6 — Net Unrealized Appreciation (NUA)
Net Unrealized Appreciation is the increase in value of employer stock distributed as a lump sum from a qualified plan. NUA itself is not taxable when distributed — it is taxed later as long-term capital gain when you sell the stock. This is a powerful tax strategy for employees who hold highly appreciated company stock in their 401(k).
Box 7 — Distribution Code(s)
The most critical box. This one or two character code determines your entire tax treatment: whether earnings are taxable, whether the 10% early withdrawal penalty applies, and how the distribution is classified on your return. Always verify the code matches your actual situation — payers sometimes use Code 1 when an exception applies, requiring you to file Form 5329.
Boxes 8 & 9a / 9b — Annuity & Percentage Information
Box 8 shows the other percentage under a contract — relevant for certain commercial annuity arrangements. Box 9a shows your percentage of total distribution if more than one person received a distribution from the same contract. Box 9b shows total employee contributions where Box 5 reflects a year-of-death payment. These boxes are blank on most standard distributions.
Boxes 10–13 — State of Residence & Local Tax Information
Box 10 shows the amount allocated to IRR (In-plan Roth Rollover). Box 11 is the first-year of Roth contribution designation. Box 12 shows the state/local distribution amount, and Box 13 covers local income tax withheld. Most recipients will see Boxes 10–13 blank unless their plan or state requires these fields.
Boxes 14–16 — State Tax Information
State income tax withheld (Box 14), the state and payer's state ID number (Box 15), and the state distribution amount (Box 16). Use these to complete your state tax return. Some states fully exempt retirement income; others tax it in full. Check your state's rules — what's taxable federally may not be taxable to your state.
How to Report Form 1099-R on Form 1040
For a full walkthrough of each scenario, see our complete 1099-R guide.
Rollovers: Direct vs. 60-Day (Indirect)
How the rollover method affects your taxes and what 1099-R codes appear
Direct Rollover (Code G or H)
- Plan pays the receiving custodian directly — you never touch the money
- No withholding required; the full balance transfers
- Box 2a = $0 — completely nontaxable
- No 60-day deadline to worry about
- The safest and most recommended rollover method
- Still generates a 1099-R — report on 1040 with $0 taxable
60-Day Rollover (Indirect)
- Plan pays you — mandatory 20% withholding on employer plan distributions
- You have 60 days to deposit the gross amount into a qualifying account
- Must deposit full Box 1 amount — not just what's left after withholding
- If you can't replace the withheld 20%, that portion is taxable income
- Limited to one IRA-to-IRA 60-day rollover per 12 months
- Still shows Box 1 amount; you note "ROLLOVER" on Form 1040
The 20% Withholding Trap: If you take a $100,000 401(k) distribution intending to roll it over, your plan withholds $20,000 for taxes. You receive $80,000. To complete a full rollover, you must deposit $100,000 within 60 days — meaning you need to find $20,000 from other sources. Only depositing the $80,000 means you owe income tax on the $20,000 shortfall (plus 10% penalty if under 59½). Use a direct rollover to avoid this entirely.
The One-Rollover-Per-Year IRA Rule
A critical IRS limit that catches many taxpayers off guard
You are allowed only one IRA-to-IRA 60-day (indirect) rollover per 12-month period, regardless of how many IRAs you own. The 12-month clock starts from the date you receive the distribution — not January 1. If you violate this rule, the second distribution is treated as a taxable distribution and may also be subject to the 10% early withdrawal penalty.
This rule applies across all your IRAs combined, not per account. The IRS clarified this in 2014 following the Tax Court's decision in Bobrow v. Commissioner. Previously, many taxpayers believed the rule applied separately to each IRA.
- Direct (trustee-to-trustee) transfers between IRAs — these are never reported on a 1099-R and are unlimited
- Rollovers from an employer plan (401k, 403b) to an IRA
- Rollovers from an IRA to an employer plan
- Roth IRA conversions from a traditional IRA
- Rollovers from one employer plan to another employer plan
Inherited IRAs and the SECURE Act 10-Year Rule
What non-spouse beneficiaries who inherited after 2019 must know
The 10-Year Rule (Non-Spouse Beneficiaries)
- Most non-spouse beneficiaries who inherited an IRA or 401(k) after December 31, 2019 must withdraw the entire account balance by the end of the 10th year following the year of the original owner's death
- There is no requirement to take a distribution in any particular year within the 10-year period — but the full balance must be gone by the deadline
- All distributions are reported on Form 1099-R with Code 4 (death) and are subject to ordinary income tax — but no 10% early withdrawal penalty, regardless of the beneficiary's age
- Inherited Roth IRA distributions are generally tax-free if the 5-year holding period was satisfied by the original owner
Eligible Designated Beneficiaries (Exempt from 10-Year Rule)
- Surviving spouse — may roll the inherited IRA into their own IRA or use special spousal treatment
- Minor child of the account owner — 10-year rule begins when the child reaches the age of majority
- Disabled individual (as defined by IRC Section 72(m)(7))
- Chronically ill individual
- Individual within 10 years of the decedent's age — may use the life expectancy "stretch" method
These five categories are called "Eligible Designated Beneficiaries" (EDBs) and may still use the life expectancy (stretch) distribution method instead of the 10-year rule.
Pending IRS Guidance: IRS regulations under the SECURE Act's 10-year rule — particularly whether annual RMDs are required within the 10-year window when the decedent had already begun taking RMDs — were still being finalized as of mid-2026. The IRS granted penalty relief for missed annual distributions through 2024. Verify the current state of guidance on the official IRS website before making any distributions from an inherited account.
State Taxation of Retirement Distributions
Federal taxability and state taxability are not the same — check your state's rules
States with No Income Tax or Full Retirement Exemption
Some states impose no income tax at all (Florida, Texas, Nevada, Washington, Wyoming, South Dakota, Alaska, Tennessee, New Hampshire on earned income). Several other states exempt all or most retirement income — including Illinois, Mississippi, and Pennsylvania, which generally do not tax distributions from qualified retirement plans or IRAs.
Always verify with your state's department of revenue, as exemptions often have age, income, or account-type conditions.
States That Partially Exempt Retirement Income
Many states offer partial exemptions — for example, exempting a set dollar amount of pension income, or distinguishing between government pensions (often exempt) and private-sector plans (often taxable). States in this category include Georgia, Michigan, Missouri, New Jersey, New York, and others. The exemption amounts and eligibility rules vary significantly by state and change over time.
Use Box 16 (state distribution amount) and Box 14 (state tax withheld) on your 1099-R to complete your state return accurately.
States That Fully Tax Retirement Income
States including California, Vermont, and Minnesota generally tax retirement distributions at ordinary income rates, with few or no special exemptions. If you live in a state that fully taxes retirement income, your 1099-R Box 2a amount flows directly to your state return just as it does on your federal return.
State tax rules change frequently. Consult your state's revenue department or a tax professional before assuming your retirement income is exempt. Withholding elections for state taxes are made separately from federal withholding — most states require you to submit a state-specific withholding form to your payer.
Required Minimum Distributions (RMDs)
SECURE 2.0 Act rules — when you must start taking distributions
RMD Starting Age: 73
Under SECURE 2.0, the RMD age is 73 for anyone born 1951–1959, and 75 for those born 1960 or later (effective 2033). Previously it was 70½ (pre-2020) and 72 (2020–2022). Your first RMD must be taken by April 1 of the year following the year you turn 73 — but delaying the first RMD means taking two distributions that year.
Roth IRAs — No RMDs During Lifetime
Roth IRAs have no required minimum distributions during the account owner's lifetime — one of their biggest advantages. Roth 401(k) and 403(b) accounts historically required RMDs, but SECURE 2.0 eliminated Roth employer plan RMDs starting in 2024. Inherited Roth IRAs generally follow the 10-year distribution rule for non-spouse beneficiaries of owners who died after 2019.
RMD Penalty: 25% (Reduced from 50%)
Missing an RMD triggers an excise tax of 25% of the shortfall (SECURE 2.0 reduced it from 50%). If the missed RMD is corrected within the "correction window" (generally two years), the penalty drops to 10%. File Form 5329, Part IX to pay and report the penalty — or to request a waiver for reasonable cause. The IRS has been lenient with inherited IRA RMD penalties while guidance evolves.
QCDs as an RMD Strategy
A Qualified Charitable Distribution (new Code Y) counts toward your RMD while excluding the amount from taxable income — lowering your AGI even if you don't itemize. This is especially valuable for reducing taxes on Social Security benefits and Medicare premium surcharges (IRMAA). The 2025 QCD limit is $108,000, indexed annually for inflation.
Common 1099-R Mistakes to Avoid
These errors cost taxpayers money and trigger IRS notices
Forgetting to Report Rollovers
A successful 60-day rollover still shows on your 1099-R. If you omit it, the IRS sends a CP2000 notice for unreported income. Report Box 1 on Form 1040 Line 5a and $0 on Line 5b with "ROLLOVER" written next to it.
Paying the 10% Penalty When an Exception Applies
Code 1 means the payer didn't verify a penalty exception — not that you definitely owe it. If you qualify for an exception (first-home purchase, education, SEPP 72(t), medical expenses, etc.), file Form 5329 Part I with the appropriate exception code to eliminate the penalty.
Not Tracking IRA Basis with Form 8606
Every year you make a nondeductible IRA contribution without filing Form 8606, you lose the record of that after-tax basis. When you eventually withdraw, you'll pay income tax on amounts you've already been taxed on. File Form 8606 every year you make a nondeductible contribution.
Misunderstanding the 20% Withholding Trap
Taking a direct check from a 401(k) means mandatory 20% withholding. To avoid taxation on a rollover, use a direct rollover (Code G). If you already received the check, you have 60 days to deposit the full gross amount — including the withheld 20% — from another source.
Confusing Roth Codes J, Q, and T
Code J (early Roth, no exception) means contributions are nontaxable but earnings face income tax plus 10% penalty. Code Q (qualified distribution) means everything is tax-free. Code T means penalty applies but an exception was found. Don't let tax software default to fully taxable without verifying the Roth basis and 5-year rule status.
Missing QCD Reporting in 2025
New Code Y identifies QCDs automatically, but some custodians may still issue Code 7. If you made a QCD and received Code 7, you still need to exclude the QCD amount on Form 1040 Line 4b manually. Never claim a QCD amount as both an income exclusion and a charitable deduction — it's one benefit, not two.
Frequently Asked Questions
Common questions about Form 1099-R and retirement distributions
Does everyone who takes a retirement distribution get a 1099-R?
Yes, if the distribution was $10 or more. The $10 threshold is unusually low — even a small credited interest amount from an annuity contract triggers a 1099-R. Payers must send Copy B to recipients by January 31 and file Copy A with the IRS by February 28 (paper) or March 31 (e-file).
What does Box 2a blank (taxable amount not determined) mean?
A blank or zero Box 2a with the "taxable amount not determined" checkbox in Box 2b means your payer couldn't calculate how much of the distribution is taxable — usually because you have after-tax basis in a traditional IRA. You must use Form 8606 to calculate the nontaxable portion. Without Form 8606, you'll owe tax on the full distribution amount.
My 1099-R shows Code 1 but I qualify for a penalty exception — what do I do?
File Form 5329, Part I with your tax return. Enter the Box 2a taxable amount, then claim the appropriate exception code that matches your situation (disability, first-home, education, SEPP 72(t), medical, etc.). This overrides the Code 1 and eliminates the 10% penalty. The payer uses Code 1 when they don't have documentation of the exception — it's up to you to claim it correctly.
I rolled over my 401(k) but still got a 1099-R — do I owe taxes?
Not if the rollover was completed correctly. For a direct rollover (Code G), Box 2a should be $0 — report Box 1 on Form 1040 Line 5a and $0 on Line 5b. For a 60-day rollover, you may see Code 1 or 7 with the full amount in Box 1 and Box 2a. Report the full amount on Line 5a, write "ROLLOVER" on Line 5b, and enter $0 as taxable — but only if the full gross amount was redeposited within 60 days.
What is a Qualified Charitable Distribution (QCD) and what changed in 2025?
A QCD lets IRA owners aged 70½ and older transfer up to $108,000 (2025, inflation-indexed) directly from a traditional IRA to a qualified 501(c)(3) charity. The distribution is excluded from taxable income and counts toward your RMD. In 2025, the IRS introduced Code Y to specifically identify QCDs on Form 1099-R — previously, QCDs showed as Code 7 and required manual exclusion on Form 1040. Some custodians may still use Code 7 for 2025, requiring you to note the exclusion manually.
What is the difference between Form 1099-R and Form 5498?
Form 1099-R reports distributions out of retirement accounts — what came out. Form 5498 reports contributions into IRAs — what went in, plus year-end account value and RMD information. You receive a 1099-R when you take money out; you receive a 5498 from your IRA custodian in May, reporting prior-year contributions. You don't file Form 5498 with your return — the IRS receives it directly from your custodian.
Are inherited IRA distributions taxable?
It depends on the account type. Traditional IRA and pre-tax 401(k) distributions from an inherited account are fully taxable as ordinary income to the beneficiary (shown on 1099-R with Code 4 — no 10% penalty applies regardless of beneficiary age). Inherited Roth IRA distributions are generally tax-free if the 5-year holding period was satisfied by the original owner. Most non-spouse beneficiaries who inherited after December 31, 2019, must distribute the full balance within 10 years under the SECURE Act rules.
What is the automatic rollover amount for small 401(k) balances?
If you leave a job with a 401(k) balance between $1,000 and $7,000, the plan may automatically roll your account into a default IRA rather than cut you a check — protecting your tax-deferred status. This threshold increased from $5,000 to $7,000 effective January 1, 2024, under SECURE 2.0. Balances under $1,000 can still be distributed as a cash check (triggering a 1099-R with Code 1 or 7).
What is the difference between Form W-4P and Form W-4R for retirement withholding?
Form W-4P governs withholding on periodic payments — recurring pension or annuity income that is paid on a regular schedule (monthly, quarterly, etc.). These are treated like wages: withholding follows your allowances and additional amounts as if you were a regular employee. Form W-4R governs withholding on nonperiodic payments — lump-sum distributions, one-time IRA withdrawals, and similar irregular distributions. The default withholding rate on nonperiodic IRA distributions is 10%, but you can elect a different rate or opt out entirely on Form W-4R. You submit these forms to your payer — not to the IRS — before distributions begin.
Can I do more than one IRA rollover per year?
For 60-day (indirect) rollovers between IRAs, the IRS allows only one per 12-month period across all your IRAs combined. If you do a second indirect rollover within the same 12-month window, the second distribution is fully taxable — and may be subject to the 10% early withdrawal penalty. However, direct trustee-to-trustee transfers (where the money moves directly between custodians without passing through your hands) are not subject to this limit and are unlimited. Roth conversions, rollovers from employer plans to IRAs, and rollovers between employer plans are also exempt from the one-rollover limit.
I inherited an IRA — do I have to empty it within 10 years?
If you are a non-spouse beneficiary who inherited a traditional IRA or pre-tax 401(k) after December 31, 2019, the SECURE Act generally requires you to withdraw the full balance by the end of the 10th year following the owner's death. All distributions are reported on 1099-R with Code 4 and are taxable as ordinary income (no 10% penalty). Certain categories — surviving spouses, minor children of the deceased, disabled individuals, chronically ill individuals, and those within 10 years of the decedent's age — qualify as "Eligible Designated Beneficiaries" and may still use the life expectancy stretch method. Note: IRS guidance on whether annual distributions are required within the 10-year period was still evolving as of mid-2026 — verify current rules before acting. See the official IRS 1099-R page for the latest guidance.
Does my state tax my retirement distribution?
It depends on your state. Several states have no income tax (Florida, Texas, Nevada, Washington, Wyoming, South Dakota, Alaska) and therefore do not tax retirement distributions. Some states with income taxes exempt all or most retirement income — Illinois, Mississippi, and Pennsylvania generally do not tax qualified retirement plan distributions. Many other states offer partial exemptions based on age, income level, or source of the retirement income (government pension vs. private plan). States like California, Vermont, and Minnesota generally tax retirement distributions at ordinary income rates with few exemptions. Use Box 14 (state tax withheld) and Box 16 (state distribution amount) from your 1099-R to complete your state return. Always verify with your state's department of revenue, as these rules change frequently.
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Related Forms
Other forms commonly used alongside Form 1099-R
About Form 1099-R
Form 1099-R (Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.) is the IRS information return that documents money leaving any qualified retirement account. Plan administrators, IRA custodians, insurance companies, and government pension systems all issue 1099-R to participants who take any distribution of $10 or more.
The form's central element is Box 7 — Distribution Code, which classifies every distribution and determines its tax treatment. Code 7 (normal distribution, age 59½+) means ordinary income with no penalty. Code G (direct rollover) means no tax at all. Code 1 (early, no exception) means ordinary income plus a 10% additional tax — though the penalty can be avoided by claiming an exception on Form 5329.
For 2025, the IRS introduced Code Y for Qualified Charitable Distributions, making it easier to separately identify tax-free IRA-to-charity transfers from regular distributions. SECURE 2.0 also added Codes L (emergency personal expense distributions) and W (domestic abuse survivor distributions) — both available for distributions after December 31, 2023. The automatic rollover threshold also increased to $7,000 under SECURE 2.0, and the RMD starting age is now 73 for account holders born 1951–1959, and will rise to 75 for those born 1960 or later (effective 2033).
Our free online 1099-R tool provides the current official IRS form, allowing recipients to review what was reported to the IRS and verify each box against their distribution records. For a step-by-step narrative walkthrough of every scenario — rollovers, RMDs, Roth conversions, inherited IRAs, and QCDs — see our complete 1099-R filling guide. You may also find these related pages useful: Form W-4P (withholding on periodic payments), Form W-4R (withholding on nonperiodic distributions), and Form 5498 (IRA contribution reporting).
Official Source & Further Reading
- IRS — About Form 1099-R (official IRS page with form downloads and instructions)
- IRS Publication 575 — Pension and Annuity Income (detailed withholding and distribution rules)
Last updated June 2026 · Reviewed against official IRS guidance and IRS Publication 575 by the PDF Awesome editorial team. This page is for informational reference only — consult a qualified tax professional for advice specific to your situation.