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 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, or charitable gift annuities. The practice note contains sample fact pattern for a full distribution to assist the practitioner in preparation and analysis of the form.