1099-R Forms are used to report distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations.
Which 1099-R Forms Do I Need?
Copy A - For Internal Revenue Service Center
Copy 1 - For Payer's Records or State, City or Local Tax Department (see State Filing Requirement below)
Copy B - Report this income on your federal tax return. If this form shows federal income tax withheld in box 4, attach this copy to your return.
Copy C - For Recipient's Records
Copy 2 - File this copy with your state, city, or local income tax return, when required (see State Filing Requirement below)
Copy D - For Payer
Due Dates for 1099-R Forms
|To IRS||To State Agency||To Recipient|
Paper: February 28
E-File: March 31
|State Filing Deadlines||January 31|
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.