Form 1099-R - Distributions From Pensions, Annuities, Retirement Or Profit-Sharing Plans, Iras, Insurance Contracts, Etc. - 2016 Page 9
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11Box 8. If you received an annuity contract as part of a distribution,
Instructions for Recipient (Continued)
the value of the contract is shown. It is not taxable when you receive it
Note: If Code B is in box 7 and an amount is reported in box 10,
and should not be included in boxes 1 and 2a. When you receive
see the Instructions for Form 5329.
periodic payments from the annuity contract, they are taxable at that
D—Annuity payments from nonqualified annuities that may be subject
time. If the distribution is made to more than one person, the
to tax under section 1411.
percentage of the annuity contract distributed to you is also shown.
You will need this information if you use the 10-year tax option (Form
E—Distributions under Employee Plans Compliance Resolution
4972). If charges were made for qualified long-term care insurance
System (EPCRS).
contracts under combined arrangements, the amount of the reduction
F—Charitable gift annuity.
in the investment (but not below zero) in the annuity or life insurance
G—Direct rollover of a distribution to a qualified plan, a section 403(b)
contract is reported here.
plan, a governmental section 457(b) plan, or an IRA.
Box 9a. If a total distribution was made to more than one person, the
H—Direct rollover of a designated Roth account distribution to a Roth
percentage you received is shown.
IRA.
Box 9b. For a life annuity from a qualified plan or from a section
J—Early distribution from a Roth IRA, no known exception (in most
403(b) plan (with after-tax contributions), an amount may be shown for
cases, under age 59½).
the employee’s total investment in the contract. It is used to compute
K—Distribution of traditional IRA assets not having a readily available
the taxable part of the distribution. See Pub. 575.
FMV.
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 2016 and
Box 11. The 1st year you made a contribution to the designated Roth
recharacterized in 2016.
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 2015.
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 2015 and
Future developments. For the latest information about developments
recharacterized in 2016.
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.
U—Dividend distribution from ESOP under section 404(k).
Form W-4P
Pub. 575
Note: This distribution is not eligible for rollover.
Form 4972
Pub. 590-A
W—Charges or payments for purchasing qualified long-term care
Form 5329
Pub. 590-B
insurance contracts under combined arrangements.
Form 8606
Pub. 721
If the IRA/SEP/SIMPLE box is checked, you have received a
Pub. 560
Pub. 939
traditional IRA, SEP, or SIMPLE distribution.
Pub. 571
Pub. 969
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