1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

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1099-R - Recipient Copies B/C/2 - 3up
1099-R - Recipient Copy B/2/C/2 - Condensed 4up
1099-R - Copy B Recipient
1099-R - Copy A Federal
1099-R Copy D/1 Payer/State
1099-R - Copy C Recipient
2up 1099-R Forms 4-part - Carbonless Construction
2up 1099-R Forms 6-part - Carbonless Construction
2up 1099-R Forms 4-part - Self-Mailer
1099-R - Copy 2 Recipient
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What to Report on Form 1099-R

Distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations.

Where to File Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, G eorgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

  • Department of the Treasury
  • Internal Revenue Service Center
  • Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

  • Department of the Treasury
  • Internal Revenue Service Center
  • Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Federal Filing Requirements for Form 1099-R

  • 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

State Filing

Varies for filing per state

  • 6 Part Format - Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin
  • 4 Part Format - Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming

Federal E-Filing Requirements for Form 1099-R

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 1099-R

Paper: Form 1096

E-file: None Required