Form 1099-R reports distributions from pensions, retirement accounts, IRAs, and insurance contracts. The recipient deadline for tax year 2025 is February 2, 2026.

Form 1099-R Recipient Deadline: February 2, 2026. Call +1-866-513-4656

Form 1099-R is used to report distributions from pensions, annuities, retirement plans, IRAs, and insurance contracts. Proper reporting is essential to ensure compliance with IRS rules and avoid penalties.

What Is Form 1099-R?

Form 1099-R reports:

1. Pension and annuity payments

2. IRA distributions

3. 401(k) or other qualified plan withdrawals

4. Insurance contract distributions

The form also shows federal income tax withheld and whether the distribution is taxable. For official guidance, see IRS Form 1099-R Instructions.

1099-R Recipient Deadline for 2026

For tax year 2025:

1. Recipient copy deadline: February 2, 2026

The January 31 standard deadline moves to the next business day if it falls on a weekend.

Who Issues and Who Reports Form 1099-R?

1. Plan administrators, financial institutions, or employers issue Form 1099-R

2. Recipients report the distributions on their tax return

Taxpayers do not file the form itself, but must report the income. For rules on retirement distributions and taxable amounts, see IRS Publication 590-B – Distributions from Individual Retirement Arrangements.

Is All Retirement Income Taxable?

Not always. Taxability depends on:

1. Type of account (traditional IRA, Roth IRA, 401(k), etc.)

2. Whether contributions were pre-tax or after-tax

3. Early withdrawal penalties for distributions before age 59½

Some distributions may be partially or fully tax-free, such as qualified Roth IRA withdrawals.

FAQs: Form 1099-R

1. Do I have to file Form 1099-R?
No, the issuer files it. You report the income on your tax return.

2.What if I didn’t receive Form 1099-R?
Contact the plan administrator to request a copy.

3. Are all distributions taxable?
Not all. Some distributions, like qualified Roth IRA withdrawals, may be tax-free.

4. Can Form 1099-R contain errors?
Yes. Verify the distribution amount, taxable portion, and withholding; contact the issuer for corrections.

Get Help With Form 1099-R

Retirement distribution reporting can be complex. Professional help ensures accurate reporting, minimizes tax liability, and prevents IRS issues.

Call +1-866-513-4656 for assistance with Form 1099-R reporting, IRS compliance, and resolving notices.

Final Note

If you receive Form 1099-R, pay close attention. The recipient deadline is February 2, 2026, and proper reporting ensures compliance and avoids unnecessary penalties.

Call +1-866-513-4656 today for trusted tax guidance.