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
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