Tax Year 2026 Form 1099-R Filing

File Form 1099-R Online for 2026

Report distributions from pensions, annuities, IRAs, and other retirement plans through a streamlined e-filing workflow. Prepare your Form 1099-R records, check distribution codes and recipient details, and handle your information returns in one place with TaxZerone.

Start 1099-R   filingSee 2026 Updates
✓IRS-authorized
✓SOC 2 Type II
✓Federal + state
✓Secure Recipient Copies

CORRECTED (if checked)

PAYER'S name

​

Street address

​

Room or suite no.

​

City or town

​

Telephone number

​

State or province

​

Country

​

ZIP or foreign postal code

​

PAYER'S TIN

​

RECIPIENT'S TIN

​

RECIPIENT'S name

​

Street address

​

Apt. no.

​

City or town

​

State or province

​

Country

​

ZIP or foreign postal code

​

1 Gross distribution

$

​

2a Taxable amount

$

​

OMB No. 1545-0119

​

Form1099-R

2b Taxable amount not determined

Total distribution

3 Capital gain (included in box 2a)

$

​

4 Federal income tax withheld

$

​

5 Employee contrib./desig. Roth contrib. or insurance premiums

$

​

6 NUA in employer's securities

$

​

7 Dist. code(s)

​

7b IRA/SEP/ SIMPLE

7c Trump account

7d Earnings on excess contrib.

$

​

8a Other

$

​

8b Percentage of annuity contract

​

%

9a Percentage of total dist.

​

%

9b Total employee contrib.

$

​

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

Copy B

Report this income on your federal income tax return. If this form shows federal income tax withheld in box 4, attach this copy to your return.

This information is being furnished to the IRS.

10 Amount allocable to IRR within 5 years

$

​

11 1st year of desig. Roth contrib.

12 FATCA filing requirement

Account number (see instructions)

​

13 Date of payment

14 State tax withheld

$

​

$

​

15 State/Payer's state no.

​

​

16 State distribution

$

​

$

​

17 Local tax withheld

$

​

$

​

18 Name of locality

​

​

19 Local distribution

$

​

$

​

Form1099-R

www.irs.gov/Form1099R

Department of the Treasury - Internal Revenue Service

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✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail
1099-R Basics

What is Form 1099-R?

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is the IRS information return that payers use to report distributions from retirement and similar arrangements to recipients and the IRS.

It shows the gross distribution, the taxable amount, any tax withheld, and a distribution code that tells the IRS what kind of payment it was. Recipients use it to report retirement income and to determine whether penalties or exceptions apply.

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Form 1099-R

2026

Recipient

John Doe

TIN

XXX-XX-1234

Box 1, Gross distribution

$57,766

Box 2a, Taxable amount

$49,568

Box 4, Federal income tax withheld

$4,980

Box 7, Distribution code(s)

7

✓ Ready for filing
Filing Basics

Who files Form 1099-R and who receives it?

Understand which payers must report distributions, and which account owners and beneficiaries receive a statement.

Who Must File Form 1099-R?

Payers that distribute $10 or more from a retirement plan, IRA, or similar arrangement generally must file, subject to IRS rules.

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    Banks, brokerages, and IRA custodians
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    Plan administrators and recordkeepers
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    Insurance companies paying annuities
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    Employers sponsoring pension or profit-sharing plans

Who Receives Form 1099-R?

The person who received the distribution generally gets a copy.

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    Retirees collecting pensions or annuities
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    IRA owners taking distributions or converting to Roth
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    Beneficiaries of inherited accounts
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    Participants rolling over or receiving corrective payments
What's New

Form 1099-R changes for tax year 2026

The 2026 revision changes the Box 7 area and the form layout. Review these updates before you prepare your returns.

Here's what changed on Form 1099-R this year!

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New Boxes 7a–7d

Box 7 and the IRA/SEP/SIMPLE check box are renumbered to Boxes 7a and 7b. The form also adds Box 7c (Trump account) and Box 7d (earnings on excess contributions).

Trump account reporting

New Box 7c flags a distribution from a Trump account. New Box 7d reports earnings on excess contributions distributed from one. Contributions use the separate Form 5498-TA.

Separate address fields

Payer and recipient addresses on Form 1099-R are split into separate entry boxes. The same change applies to the trustee or issuer and participant on Form 5498, so check how your address data is mapped.

Renumbered Box 8

Box 8 and the percentage box are renumbered to Boxes 8a and 8b. Reporting the actuarial value of the contract in Box 8a is optional for 2026, and issuers of annuitized commercial annuity contracts do not have to enter the year-end value.

Qualified long-term care distributions

For tax years after 2026, participants can receive qualified long-term care distributions. They will be reported on Form 1099-R and are taxable to the participant, but not subject to the 10% additional tax.

IRIS e-filing

Beginning with tax year 2026, the IRS IRIS system is the only intake system for information returns, replacing FIRE.

Important Dates

2026 Form 1099-R filing deadlines

Mark these Tax Year 2026 dates so your reporting stays on schedule.

FEBRUARY 2027

MONDAY

1

Filing Deadline

Recipient Copies

February 1, 2027

Furnish Form 1099-R copies to recipients by the applicable deadline.

Electronic filing

March 31, 2027

File Form 1099-R with the IRS electronically by the applicable deadline.

Stay ahead of the 2026 filing season by preparing payee information and reviewing settled payments before the deadline.

Explore 1099-R deadlines

Need an Extension to File with the IRS?

Request an extension to file Form 1099-R with the IRS electronically using Form 8809.

Need an Extension to Furnish Recipient Copies?

Request an extension to furnish Form 1099-R recipient copies using Form 15397.

Request an Extension now
Filing Requirements

What Information do you need?

Have these details ready before you start preparing Form 1099-R returns.

Payer Information

  • Payer or plan administrator name
  • Payer's TIN (EIN)
  • Payer address (entered in separate fields)
  • Telephone number
  • State ID number, where required

Recipient Information

  • Recipient's legal name
  • Recipient's taxpayer identification number (TIN)
  • Recipient's address (entered in separate fields)
  • Account number, when applicable

Distribution Information

  • Gross distribution
  • Taxable amount, or taxable amount not determined
  • Federal income tax withheld
  • Distribution code(s) in Box 7a
  • IRA/SEP/SIMPLE and Trump account check boxes (7b, 7c)
  • Earnings on excess contributions (7d), if any
  • Employee contributions, net unrealized appreciation, and other amounts
  • Annuity contract value and percentage (Boxes 8a and 8b), where applicable
  • State and local tax withheld, if any
How it Works

How to e-file Form 1099-R

A straightforward path from payment records to a filed return.

STEP 01

Enter or Upload

Enter the payer and recipient details, or import your distribution data from supported file formats.

STEP 02

Review & Validate

Review TINs, distribution codes, taxable amounts, and withholding. Fix gaps and errors before you submit.

STEP 03

E-file & Deliver

Transmit Form 1099-R to the IRS electronically, add state filing where it applies, and send each recipient’s statement through ZeroneVault or by mail.

Start filing Now
1099-R Filing Features

Everything you need for 1099-R filing

Simplify retirement distribution reporting with tools designed to make filing easier, more accurate, and more convenient.

Bulk upload

Upload multiple recipient records using supported Excel or CSV files instead of entering each form 1099-R manually.

Data Validation

Check payer details, recipient information, distribution codes, and amounts for missing or potentially incorrect data before filing, including the new Box 7 fields.

TIN Matching

Verify taxpayer identification information to help reduce mismatches between recipient names and TINs.

1099-R Corrections

Prepare and submit corrected forms when previously filed information needs to be updated.

Federal filing

Electronically submit Form 1099-R to the IRS and manage your filing status.

State filing

Prepare and manage applicable state 1099 filing requirements alongside your federal filing

Schedule filing

Prepare forms in advance and schedule submissions for a later date, where available.

Recipient Copies

Deliver recipient copies electronically through ZeroneVault or choose postal mailing for physical copies.

State Filing

Handle 1099-R state filing alongside federal filing

Manage applicable federal and state Form 1099-R reporting requirements through one workflow.

Federal Filing

IRS

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State Filing

Applicable State Agency

One workflow for your filing requirements

TaxZerone helps you prepare and manage applicable federal and state
filing information without switching between multiple workflows.

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Prepare state information

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Review state reporting data

✓

Manage applicable state filing

✓

Track filing status

Explore state filing
Schedule filing

Prepare Today. Schedule Your Filing.

Complete your Form 1099-R returns now and set a later submission date, where available.

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Settle payment data before deadlines

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Verify payee details early

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Avoid a last-minute rush

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Keep reporting orderly

Filing Schedule

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Prepared

Scheduled

Recipient Copies

Share 1099-R copies with recipients

Finish the job by getting each required Form 1099-R statement to your recipients safely and on time.

ZeroneVault

Secure Delivery via ZeroneVault

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Online Access: Recipients can open their statements electronically, where supported.

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Protected Delivery: Helps safeguard sensitive recipient data in transit.

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Download and Print: Recipients can save or print their own copy.

Traditional Postal Mailing

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Printed Statements: Mail paper Form 1099-R copies to recipients who want them.

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Mailing Service: Use our mailing option to simplify delivery.

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On-Time Delivery: Schedule mailing around the IRS deadline.

Form 1099-R Pricing

Calculate Your Form 1099-R Filing Cost

Enter your number of Form 1099-R forms and see your estimated filing cost instantly. Add optional services if needed.

Form 1099-R E-filing

Price per form
Number of FormsPrice per form
1 to 25$2.49
26 to 50$1.99
51 to 100$1.59
101 to 250$1.29
251 to 500$1.09
501 to 1000$0.79
1001 and above$0.59

How many forms are you filing?

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State Filing

File Form 1099-R forms with applicable states

$0.99/form

$0.99

Print & Mail

Mail physical Form 1099-R copies to employees.

$1.75/form

$1.75

ZeroneVault

Securely deliver employee Form 1099-R copies electronically.

$0.50/form

$0.50

Forms

1 × $2.49

Selected add-ons

None

Add-on cost

$0.00

Total Price

Based on your selected services

$2.49

Form Comparisons

What is the difference between Form 1099-R and Form 5498

Form 1099-R and Form 5498 both relate to retirement accounts, but they report different types of information.

Form 1099-RForm 5498

Reports qualifying retirement distributions

Reports IRA contributions and other specified account information

Used by payers reporting distributions

Used by IRA trustees and issuers reporting account information

Includes gross and taxable distribution amounts, when applicable

Includes contributions, rollovers, and other applicable account details

Generally furnished to recipients for reportable distributions

Generally furnished to IRA participants under applicable reporting rules

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FAQs

Quick answers for Form 1099-R

Find answers to common Form 1099-R questions, including distribution codes, accessing recipient copies online, and understanding the taxability of retirement distributions.

Form 1099-R distribution codes are single or double-character markers found in Box 7 (or Box 7a) that tell the IRS how a retirement account distribution is taxed. You can review the official definitions and guidelines directly in the IRS Instructions for Form 1099-R.

Common 1099-R Distribution Codes

  • Code 1: Early distribution, no known exception (usually for someone under age 59½; subject to a 10% penalty).
  • Code 2: Early distribution, but an IRS exception applies (under age 59½, no 10% penalty).
  • Code 3: Disability.
  • Code 4: Death (paid to a beneficiary or estate).
  • Code 7: Normal distribution (participant is age 59½ or older).
  • Code G: Direct rollover to a qualified plan, 403(b), governmental 457(b), or IRA.
  • Code Q: Qualified distribution from a Roth IRA or Roth SIMPLE IRA (tax-free).

Yes. You can get a copy of your Form 1099-r online. If your Form 1099-R is filed through TaxZerone, you can receive your recipient copy electronically through ZeroneVault. You can securely access the form online without waiting for a paper copy.

Not necessarily. Form 1099-R reports a retirement distribution, but the entire amount may not be taxable. The taxable portion is generally shown in Box 2a (Taxable Amount) of the form.

Whether you owe tax depends on the type of distribution, your account, and other factors. For example, qualified distributions from certain retirement accounts may not be taxable, while distributions from traditional IRAs or retirement plans may generally be taxable.