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Form 1099-R - Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

What's New for 2013?

Pursuant to proposed regulations ยงยง 1.6042-4(b) and 301.6109-4 (REG-148873-09), all filers of Form 1099-R may truncate a recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2013 General Instructions for Certain Information Returns.

What to Report on Form 1099-R

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

Due Dates for Form 1099-R

To Internal Revenue Service

Paper: February 28

E-File: March 31

To State Agency

State Filing Deadlines

To Recipient

January 31

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

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, Georgia, 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

Filing Address:

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.

Where To File Federal - E-file

WinFiler http://www.greatland.com/www.winfiler.com

SpeedEFiler.com

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 Requirements for Form 1099-R

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

IRS Specific Instructions for Form 1099-R

IRS General Instructions for Form 1099-R

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