Form 1099-R - Distributions From Pensions, Annuities, Retirement - 2013 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 403
H—Direct rollover of a designated Roth account distribution to a Roth
(b) plan (with after-tax contributions), an amount may be shown for the
IRA.
employee’s total investment in the contract. It is used to compute the
J—Early distribution from a Roth IRA, no known exception (in most
taxable part of the distribution. See Pub. 575.
cases, under age 59½).
Box 10. If an amount is reported in this box, see the instructions for
L—Loans treated as distributions.
Form 5329 and Pub. 575.
N—Recharacterized IRA contribution made for 2013 and
Box 11. The 1st year you made a contribution to the designated Roth
recharacterized in 2013.
account reported on this form is shown in this box.
P—Excess contributions plus earnings/excess deferrals (and/or
Boxes 12—17. If state or local income tax was withheld from the
earnings) taxable in 2012.
distribution, boxes 14 and 17 may show the part of the distribution
Q—Qualified distribution from a Roth IRA.
subject to state and/or local tax.
R—Recharacterized IRA contribution made for 2012 and
Future developments. For the latest information about developments
recharacterized in 2013.
related to Form 1099-R and its instructions, such as legislation
S—Early distribution from a SIMPLE IRA in first 2 years, no known
enacted after they were published, go to
exception (under age 59½).
Additional information. You may want to see:
T—Roth IRA distribution, exception applies.
Form W-4P, Withholding Certificate for Pension or Annuity Payments,
U—Dividend distribution from ESOP under sec. 404(k).
Form 4972, Tax on Lump-Sum Distributions,
Note. This distribution is not eligible for rollover.
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and
W—Charges or payments for purchasing qualified long-term care
Other Tax-Favored Accounts,
insurance contracts under combined arrangements.
Form 8606, Nondeductible IRAs,
If the IRA/SEP/SIMPLE box is checked, you have received a
traditional IRA, SEP, or SIMPLE distribution.
Pub. 560, Retirement Plans for Small Business (SEP, SIMPLE, and
Qualified Plans),
Box 8. If you received an annuity contract as part of a distribution,
Pub. 571, Tax-Sheltered Annuity Plans (403(b) Plans),
the value of the contract is shown. It is not taxable when you receive it
and should not be included in boxes 1 and 2a. When you receive
Pub. 575, Pension and Annuity Income,
periodic payments from the annuity contract, they are taxable at that
Pub. 590, Individual Retirement Arrangements (IRAs),
time. If the distribution is made to more than one person, the
Pub. 721, Tax Guide to U.S. Civil Service Retirement Benefits,
percentage of the annuity contract distributed to you is also shown.
Pub. 939, General Rule for Pensions and Annuities,
Pub. 969, Health Savings Accounts and Other Tax-Favored Health
Plans.
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