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 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. Beginning with returns due on or after January 1 2024, most 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 ...