Distributions from Pensions, Annuities, Etc. (IRS Form 1099-R): Guidance for Completing, Filing, and Amending

Summary

This practice note guides practitioners on how to complete, file, and amend Internal Revenue Service (IRS) 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, or are treated as having made, a designated distribution of $10 or more from profit-sharing or retirement plans, individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life-insurance contracts, or charitable gift annuities. Starting tax year 2023, filers that submit 10 or more information returns in aggregate, including Forms W-2, 1099, and 5498 series, must file electronically using the IRS Information Returns Intake System (IRIS) or the FIRE system. Practitioners should refer to the 2025 Instructions for Forms 1099-R and 5498 and the current General Instructions for Certain Information Returns for ...