Form 1099-R - Distributions From Pensions, Annuities, Retirement - 2015 Page 9
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11You will need this information if you use the 10-year tax option (Form
Instructions for Recipient (Continued)
4972). If charges were made for qualified long-term care insurance
E—Distributions under Employee Plans Compliance Resolution
contracts under combined arrangements, the amount of the reduction
System (EPCRS).
in the investment (but not below zero) in the annuity or life insurance
F—Charitable gift annuity.
contract is reported here.
G—Direct rollover of a distribution (other than a designated Roth
Box 9a. If a total distribution was made to more than one person, the
account distribution) to a qualified plan, a section 403(b) plan, a
percentage you received is shown.
governmental section 457(b) plan, or an IRA.
Box 9b. For a life annuity from a qualified plan or from a section
H—Direct rollover of a designated Roth account distribution to a Roth
403(b) plan (with after-tax contributions), an amount may be shown for
IRA.
the employee’s total investment in the contract. It is used to compute
the taxable part of the distribution. See Pub. 575.
J—Early distribution from a Roth IRA, no known exception (in most
cases, under age 59½).
Box 10. If an amount is reported in this box, see the instructions for
Form 5329 and Pub. 575.
K—Distribution of IRA assets not having a readily available FMV.
Box 11. The 1st year you made a contribution to the designated Roth
L—Loans treated as distributions.
account reported on this form is shown in this box.
N—Recharacterized IRA contribution made for 2015 and
Boxes 12—17. If state or local income tax was withheld from the
recharacterized in 2015.
distribution, boxes 14 and 17 may show the part of the distribution
P—Excess contributions plus earnings/excess deferrals (and/or
subject to state and/or local tax.
earnings) taxable in 2014.
Future developments. For the latest information about developments
Q—Qualified distribution from a Roth IRA.
related to Form 1099-R and its instructions, such as legislation
R—Recharacterized IRA contribution made for 2014 and
enacted after they were published, go to
recharacterized in 2015.
S—Early distribution from a SIMPLE IRA in first 2 years, no known
Additional information. You may want to see:
exception (under age 59½).
Form W-4P, Withholding Certificate for Pension or Annuity Payments,
T—Roth IRA distribution, exception applies.
Form 4972, Tax on Lump-Sum Distributions,
U—Dividend distribution from ESOP under sec. 404(k).
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and
Note. This distribution is not eligible for rollover.
Other Tax-Favored Accounts,
W—Charges or payments for purchasing qualified long-term care
Form 8606, Nondeductible IRAs,
insurance contracts under combined arrangements.
Pub. 560, Retirement Plans for Small Business (SEP, SIMPLE, and
If the IRA/SEP/SIMPLE box is checked, you have received a
Qualified Plans),
traditional IRA, SEP, or SIMPLE distribution.
Pub. 571, Tax-Sheltered Annuity Plans (403(b) Plans),
Box 8. If you received an annuity contract as part of a distribution,
Pub. 575, Pension and Annuity Income,
the value of the contract is shown. It is not taxable when you receive it
Pub. 590, Individual Retirement Arrangements (IRAs),
and should not be included in boxes 1 and 2a. When you receive
Pub. 721, Tax Guide to U.S. Civil Service Retirement Benefits,
periodic payments from the annuity contract, they are taxable at that
Pub. 939, General Rule for Pensions and Annuities,
time. If the distribution is made to more than one person, the
Pub. 969, Health Savings Accounts and Other Tax-Favored Health
percentage of the annuity contract distributed to you is also shown.
Plans.
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