# Form 1099-R

URL: https://pdf.net/pdf-forms/tax-forms/form-1099-r
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filled annually

Form 1099-R is used to report designated distributions of $10 or more by retirement plan administrators, IRA custodians, insurance companies, and government pension systems.

Select the fillable 1099-R Form from our PDF Tax Forms hub, open it in our editor, and enter the required information. Afterward, you can download it to your device to send it electronically or print it and submit it by mail.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/58f036777edf2061f8aff9b5e18ac3afa2813640.pdf)

## How to Fill Out Form 1099-R?

Step 1: Obtain Copy A of the 1099-R Form from the IRS, as only the form in red ink is scannable.

Step 2: Open our fillable 1099-R tax form.

Step 3: Enter the payer’s and the recipient’s information, as per the Form 1099-R instructions.

Step 4: Fill in details about the distribution and taxable amounts.

Step 5: Review the information.

Step 6: Submit Copy A to the IRS and Copies B and C to the recipient.

## Facts

### What Is Form 1099-R?

Form 1099-R is a form that allows you to report on designated distributions of $10 or more from retirement plans, individual retirement arrangements (IRAs), pensions, insurance contracts, annuities, survivor income benefit plans, and more.

### Who Is Required to File Form 1099-R?

Form 1099-R is filed by retirement plan sponsors, insurance companies, government pension systems, and other organizations and individuals that make the aforementioned distributions. This form allows the recipient to include correct information about their income on their federal tax return.

### When Is Form 1099-R Due for Submission?

Form 1099-R is due for submission to the recipient on January 31st and to the IRS on February 28th if filing by mail or March 31st if filing electronically. If any of these dates fall on the weekend or a national holiday, the deadline is pushed to the next working day.

### What Are the Penalties for Not Submitting Form 1099-R?

Penalties for not submitting Form 1099-R range between $60 and $680 per form, depending on how late the form is filed and whether failure to file is intentional. For intentional disregard, the payer must pay a fine of $680 or 10% of the income reported, whichever is higher.

### Where Do I File Form 1099-R?

You should file Form 1099-R with the IRS, either electronically or by mail. Also, you should submit a copy to the beneficiary of the designated distribution so that they can complete their federal income tax return correctly.

## Related forms

- [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 5329](https://pdf.net/pdf-forms/tax-forms/form-5329)
- [Form 8915-F](https://pdf.net/pdf-forms/financial-forms/form-8915-f)
- [Form 4852](https://pdf.net/pdf-forms/tax-forms/form-4852)