Department of the Treasury
Internal Revenue Service
Instructions for Forms
1099-R and 5498
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc., and IRA Contribution Information
Section references are to the Internal Revenue Code
You can get the general instructions at
unless otherwise noted.
Specific Instructions for Form 1099-R
For the latest information about developments related to
File Form 1099-R, Distributions From Pensions, Annuities,
Forms 1099-R and 5498 and their instructions, such as
Retirement or Profit-Sharing Plans, IRAs, Insurance
legislation enacted after they were published, go to
Contracts, etc., 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
FATCA filing requirement check box. A new check
income benefit plans, permanent and total disability
box was added to Form 1099-R to identify an FFI or a U.S.
payments under life insurance contracts, charitable gift
payer filing this form to satisfy its chapter 4 reporting
Also, report on Form 1099-R death benefit payments
New early distribution exceptions. Public Laws 114-26
made by employers that are not made as part of a
and 114-113 added Federal law enforcement officers,
pension, profit-sharing, or retirement plan. See Box 1,
Federal customs and border protection officers, Federal
firefighters, air traffic controllers, nuclear materials
couriers, members of the United States Capitol Police or
Reportable disability payments made from a retirement
Supreme Court Police, and diplomatic security special
plan must be reported on Form 1099-R.
agents of the Department of State to the definition of
qualified public safety employees under 72(t)(10(B))
Generally, do not report payments subject to
eligible for an early distribution exception for distributions
withholding of social security and Medicare taxes on this
made after separation from service in or after the year the
form. Report such payments on Form W-2, Wage and Tax
employee has reached age 50. These changes are
effective for distributions made after December 31, 2015.
Generally, do not report amounts totally exempt from
Extension of tax-free distributions from IRAs for
tax, such as workers' compensation and Department of
charitable purposes. Public Law 114-113 permanently
Veterans Affairs (VA) payments. However, if part of the
extends tax-free distributions from IRAs for charitable
distribution is taxable and part is nontaxable, report the
purposes, for distributions made in tax year 2015 and
entire distribution in box 1 and the taxable part in box 2a
later. See the TIP, on page 1.
There is no special reporting for qualified
In addition, see the 2016 General Instructions for Certain
charitable distributions under section 408(d)(8),
Information Returns for information on the following
qualified health savings account (HSA) funding
distributions described in section 408(d)(9), or for the
payment of qualified health insurance premiums
Who must file (nominee/middleman; certain FFIs and
U.S. payers that report on Form(s) 1099 to satisfy their
(including long-term care insurance premiums) for retired
public safety officers described in section 402(l).
chapter 4 reporting requirements).
When and where to file.
Military retirement annuities. Report payments to
Electronic reporting requirements.
military retirees or payments of survivor benefit annuities
Corrected and void returns.
on Form 1099-R. Report military retirement pay awarded
Statements to recipients.
as a property settlement to a former spouse under the
Taxpayer identification numbers.
name and taxpayer identification number (TIN) of the
recipient, not that of the military retiree.
Use Code 7 in box 7 for reporting military
The definitions of terms applicable for chapter 4
pensions or survivor benefit annuities. Use Code
purposes that are referenced in these instructions.
4 for reporting death benefits paid to a survivor
Other general topics.
beneficiary on a separate Form 1099-R. Do not combine
with any other codes.
Jan 08, 2016
Cat. No. 27987M