About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

 

File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from:

  • Profit-sharing or retirement plans.
  • Any individual retirement arrangements (IRAs).
  • Annuities, pensions, insurance contracts, survivor income benefit plans.
  • Permanent and total disability payments under life insurance contracts.
  • Charitable gift annuities, etc.

Current revision

Recent developments

Other items you may find useful

Related items

About Form 945, Annual Return of Withheld Federal Income Tax
About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About General Instructions for Certain Information Returns
About Form 1099-LTC, Long Term Care and Accelerated Death Benefits
About Form 5498, IRA Contribution Information (Info Copy Only)
Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)
About Form W-4, Employee's Withholding Certificate
Page Last Reviewed or Updated: 16-Oct-2025