Who sends it: Your pension plan, IRA company, insurance company or retirement plan, by January 31.
What this form is
Form 1099-R reports money paid out to you from pensions, annuities, retirement and profit-sharing plans, IRAs and some insurance contracts. Whoever paid you must send it by January 31, and the IRS gets a copy too.
You may get more than one, because each plan or account usually sends its own. Social Security benefits are not on this form. They come on the SSA-1099.
The main boxes
- Box 1, gross distribution: the total paid out before any tax was taken.
- Box 2a, taxable amount: the part that may be taxed. It can be blank if the payer could not work it out, and a box below it may be checked to say so.
- Box 4, federal income tax withheld: tax already taken out, which counts toward what you owe.
- Distribution code: a number or letter that tells the IRS what kind of payout it was, such as a normal retirement payout, an early withdrawal, or a direct rollover to another account.
- State boxes: state tax withheld, if any.
What to check
- Your name, address and Social Security number.
- The amount in Box 1 matches what you took out, counting any tax withheld.
- If you moved money from one retirement account straight to another, check that it is coded as a rollover.
- If you sent part of an IRA withdrawal straight to a charity, tell your tax preparer. It is handled in a special way on your return.
- Box 4 matches the tax withheld on your statements.
What to do if it is wrong or missing
Call the company that sent it, using the number on the form or on a statement you already have, and ask for a corrected 1099-R. Do not just write a different number on your return. If a corrected form will not come in time, a tax preparer can explain your choices.
If you took money out but no form came by early February, ask the company for it. Leaving retirement income off a return is a common reason for an IRS CP2000 notice later.
How to tell a real one from a fake
The real form comes from the company that holds your account, by mail or in your online account with them. Watch for emails with a 1099-R attachment from a company you do not use, or a call asking you to confirm your Social Security number to release a tax form. Sign in by typing the company's website yourself, or call the number on a statement you trust.
Have one in front of you?
Take a clear photo and text it to Uncle at +1 208 214 0093. He tells you in plain words what it says, what it wants from you, and anything that looks wrong. How to take a clear photo.
This page explains what this kind of letter usually means. Your letter is the final word on your dates and amounts. For a decision about taxes, health coverage or a legal matter, call the office that sent it, using the number on its official website, or ask a professional you trust.
Read next
- Required minimum distribution letter
- SSA-1099 benefit statement
- IRS CP2000 notice
- See all letters explained
Written by the Textuncle team. Last updated October 3, 2026.
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