File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from: Profit-sharing or retirement plans. Any individual retirement arrangements (IRAs). Annuities, pensions, insurance contracts, survivor income benefit plans. Permanent and total disability payments under life insurance contracts. Charitable gift annuities, etc. Current revision Form 1099-R PDF Instructions for Forms 1099-R and 5498 (Print version PDF) Recent developments Tax year 2023 service-related disability distributions reported on Form 1099-R -- 13-NOV-2023 Guidance for certain Required Minimum Distributions (RMDs) for the 2021 and 2022 tax years -- 17-NOV-2022 Other items you may find useful All revisions for Form 1099-R and instructions About General Instructions for Certain Information Returns Online ordering for information returns and employer returns Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically PDF Other current products Related items About Form 945, Annual Return of Withheld Federal Income Tax About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About General Instructions for Certain Information Returns About Form 1099-LTC, Long Term Care and Accelerated Death Benefits About Form 5498, IRA Contribution Information (Info Copy Only) Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF) About Form W-4, Employee's Withholding Certificate
