Internal Revenue Service (IRS) · United States (federal)
Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Current revision: 2026 (checked on irs.gov, Oct 28, 2026)
Fill in the 2026 Form 1099-R for pension, IRA and annuity payouts: distribution codes in box 7a, new boxes 7b–7d and 8a–8b, and 2027 due dates.
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Form
1099-R
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-R is for
Form 1099-R reports distributions of $10 or more from pensions, annuities, retirement and profit-sharing plans, IRAs and insurance contracts. The irs.gov PDF is the 2026 form. It renumbers the distribution code and IRA boxes to 7a and 7b, adds 7c for Trump accounts and 7d for earnings on excess contributions, and splits box 8 into 8a and 8b. Recipient copies are due February 1, 2027.
Form 1099-R deadlines, 2027 filing season
Copies B, C and 2 to recipients Source: irs.gov
Paper Copy A with Form 1096 to the IRS Source: irs.gov
E-filed 1099-R to the IRS Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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From irs.gov to your filled copy
- 1
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- 2
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- 3
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Who files it
- Plan administrators of pension, 401(k) and profit-sharing plans
- IRA trustees and custodians
- Insurance companies paying annuities or surrendering contracts
- Employers paying death benefits outside a retirement plan
- Recipients use the page to read the codes on the form they got
What you need
- Your name, address, phone and TIN, and the recipient's from their records
- Gross distribution and taxable amount for 2026
- The distribution code(s) from Table 1 of the instructions
- Employee contributions or designated Roth basis
- Federal, state and local tax withheld
Line by line
How to fill out Form 1099-R
- 1
Boxes 1–2b — Amounts
Box 1 is the gross distribution and box 2a the taxable amount. Check 2b if the taxable amount isn't determined or if it's a total distribution.
- 2
Boxes 3–6
Capital gain included in 2a (3), federal tax withheld (4), employee contributions or designated Roth contributions (5), and net unrealized appreciation in employer securities (6).
- 3
Box 7a — Distribution codes
Enter up to two codes from Table 1, such as 7 (normal), 1 (early, no known exception), G (direct rollover) or 4 (death). If codes can't be combined, file separate forms.
- 4
Boxes 7b–7d — New
Check 7b for a traditional IRA, SEP or SIMPLE distribution, 7c for a Trump account, and enter earnings on excess Trump account contributions in 7d.
- 5
Boxes 8a–11
Box 8a is other amounts such as an annuity contract's value, with the percentage in 8b. Boxes 9a–9b are the recipient's share and total employee contributions, 10 the amount allocable to an in-plan Roth rollover, and 11 the first year of designated Roth contributions.
- 6
Boxes 12–19
Check the FATCA box if it applies, enter the date of payment in 13 when required, and complete state and local amounts in 14–19.
- 7
Print recipient copies
Print Copy B (filed with the federal return if box 4 shows withholding), Copy C for the recipient's records, and Copies 1 and 2 for state or local use.
Common Form 1099-R mistakes
- Entering the wrong distribution code in box 7a; the IRS uses the codes to check the recipient's return.
- Combining numeric codes that can't share a form, such as 1 and 7, instead of filing two forms.
- Using the old box numbers (7 and 8) from a 2025 form.
- Checking the IRA/SEP/SIMPLE box for a Roth IRA or a Trump account distribution.
- Filing Copy A printed from irs.gov, which isn't scannable.
Where to send it
Furnish Copies B, C and 2 by February 1, 2027. File with the IRS by March 1, 2027 on paper (official red Copy A with Form 1096) or March 31, 2027 if e-filed through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris). E-filing is required at 10 or more information returns in total. Recipients attach Copy B to their return only if box 4 shows federal tax withheld.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-R: questions people ask
Which year is this Form 1099-R for?
The irs.gov PDF prints 2026, so it's for distributions made in 2026. Use the 2025 form for corrections to 2025 distributions.
What does code 7 or code 1 mean?
Code 7 is a normal distribution. Code 1 is an early distribution with no known exception to the 10% additional tax. Table 1 in the instructions lists every code and valid pair.
Is box 2a always my taxable amount?
Not always. If box 2b says the taxable amount isn't determined, you may need to figure it yourself, for example with the worksheets in the Form 1040 instructions.
How do I report a qualified charitable distribution?
For 2026, payers may use the new code Y in box 7a with code 7, 4 or K. It's optional this year, so many 2026 forms won't show it.
Can I file Copy A from this PDF?
No. The attention page says self-printed Copy A isn't scannable and a penalty may apply. E-file through IRIS or use official red forms.
Is it safe to share a 1099-R?
It shows a TIN and account details. If you send it to a preparer, use a password-protected link with an expiry date rather than email.