Form 1099-R

Frequently asked questions

• What is Form 1099-R?

  IRS Form 1099-R (2025) reports distributions from pensions, annuities, retirement or profit-sharing plans, IRAs/SEP/SIMPLE, and certain insurance/annuity transactions. The payer completes recipient and payer details (names, addresses, TINs), account number, gross distribution, taxable amount, distribution codes, federal/state/local tax withheld, and payment date. Copies are used for IRS filing, state/local reporting, and recipient tax reporting/records. The IRS warns that the website-printed Copy A is not scannable and should not be filed; use official scannable forms or e-file instead. No signature is required.

• Who needs to fill in Form 1099-R?

  Payers such as plan administrators, financial institutions, insurers, or employers that make reportable retirement/annuity/IRA distributions to recipients.

• Where do I submit my Form 1099-R?

  File Copy A with the Internal Revenue Service (preferably e-file or using the official scannable Copy A); provide appropriate copies to the recipient and file Copy 1/Copy 2 with state/city/local tax departments when required.