Form 1099-R — Distributions From Pensions, Annuities

Attention:¶

Which Revision To Use for Which Year. We issue information returns up to a year in advance of when issuers will first file them. For all forms that we do not issue annually (such as Form 1040), the year of the revision date is the first year for which issuers are to use the form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC, Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for 2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first to report amounts for calendar year 2026 with the first filings with the IRS beginning in January 2027.

We release these and other information return forms and their instructions up to a year in advance of when you, as an issuer, are required to file them with the IRS. We do this because the information return forms have multiple uses. We also provide a copy of the form for the form issuer to use to furnish a copy of the form to the recipient. We require filers of information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish the information return to the recipient at the time they know what they will have to report to the IRS beginning the following January. For example, you cannot file the December 2026 revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026 until January 2027. However, you may want to furnish the recipient (the seller of the home) their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form 1099-S the following January, a year later, when the recipient may have a new mailing address. We therefore make the Form 1099-S for use in reporting 2026 sales available just before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient for sales beginning in 2026, even though the form can’t be filed with the IRS until January 2027. We also post drafts and final revisions of information returns well in advance so that issuers will know at the beginning of a year what information they need to collect during that year so they can report it to the IRS beginning in January of the following year.

Note: We make available Copy A for informational purposes only. Copy A appears in red, similar to the official printed form. However, official printed versions of Copy A are scannable, but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this PDF; we may impose a penalty for filing information return forms that we can’t scan. See part O in Publication 1099, General Instructions for Certain Information Returns, at IRS.gov/Form1099 for more information about penalties.

You may download and print Copy B and other copies of this form, which appear in black, to satisfy the requirement to furnish the information to the recipient.

If you have 10 or more information returns, in the aggregate, to file, you may be required to e-file information returns. You’ll find that it is easier and faster to e-file using our free Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.

Note: The order limit for most information returns is 10 due to the e-file requirement.

See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

Retirement or

IRAs, Insurance

Contracts, etc.

Copy A

For Internal Revenue

Service Center

For filing information,

Privacy Act, and Paperwork Reduction

Act Notice, see the

General Instructions

for Certain Information

Returns .

www.irs.gov/Form1099

$ $

9898 VOID CORREC						CTED
PAYER’S name	PAYER’S name	PAYER’S name	PAYER’S name	PAYER’S name	PAYER’S name	1Gross distribution $	1Gross distribution $	Form1099-R 2026 OMB No. 1545-0119	Form1099-R 2026 OMB No. 1545-0119
Street address	Street address	Street address	Room or suite no.	Room or suite no.	Room or suite no.	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	3Capital gain (included in box 2a) $	3Capital gain (included in box 2a) $	4Federal income tax withheld $	4Federal income tax withheld $
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	5Employee contrib./ desig. Roth contrib. or insurance premiums $	5Employee contrib./ desig. Roth contrib. or insurance premiums $	6NUA in employer’s securities $	6NUA in employer’s securities $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	7aDist. code(s)	7bIRA/SEP/ SIMPLE	7cTrump account	7dEarnings on excess contrib. $
Street address	Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.	Apt. no.	Apt. no.
City or town	City or town	City or town	City or town	City or town	City or town	8aOther $	8aOther $	8bPercentage of annuity contract %	8bPercentage of annuity contract %
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	9aPercentage of total dist. %	9aPercentage of total dist. %	9bTotal employee contrib. $	9bTotal employee contrib. $
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	14State tax withheld $	14State tax withheld $	15State/Payer’s state no.	15State/Payer’s state no.
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	$	$
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	17Local tax withheld $	17Local tax withheld $	18Name of locality	18Name of locality
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	$	$

Form 1099-R Created 4/2/26 Cat. No. 14436Q www.irs.gov/Form1099R Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 14436Q

Department of the Treasury - Internal Revenue Service

VOID CORRECTED

Retirement or

IRAs, Insurance

Contracts, etc.

Copy 1

For State, City,

or Local Tax Department

$ $

PAYER’S name						1 Gross distribution $		OMB No. 1545-0119 2026 1099-R Form
Street address	Street address	Street address	Room or suite no.	Room or suite no.	Room or suite no.	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	3Capital gain (included in box 2a) $	3Capital gain (included in box 2a) $	4Federal income tax withheld $	4Federal income tax withheld $
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	5Employee contrib./ desig. Roth contrib. or insurance premiums $	5Employee contrib./ desig. Roth contrib. or insurance premiums $	6NUA in employer’s securities $	6NUA in employer’s securities $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	7aDist. code(s)	7bIRA/SEP/ SIMPLE	7cTrump account	7dEarnings on excess contrib. $
Street address	Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.	Apt. no.	Apt. no.
City or town	City or town	City or town	City or town	City or town	City or town	8aOther $	8aOther $	8bPercentage of annuity contract %	8bPercentage of annuity contract %
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	9aPercentage of total dist. %	9aPercentage of total dist. %	9bTotal employee contrib. $	9bTotal employee contrib. $
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	14State tax withheld $	14State tax withheld $	15State/Payer’s state no.	15State/Payer’s state no.
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	$	$
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	17Local tax withheld $	17Local tax withheld $	18Name of locality	18Name of locality
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	$	$

Department of the Treasury - Internal Revenue Service

Form 1099-R www.irs.gov/Form1099R

CORRECTED (if checked)

Retirement or

IRAs, Insurance

Contracts, etc.

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.

This information is

being furnished to

the IRS.

$ $

PAYER’S name						1 Gross distribution $		OMB No. 1545-0119 2026 1099-R Form
Street address	Street address	Street address	Room or suite no.	Room or suite no.	Room or suite no.	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	3Capital gain (included in box 2a) $	3Capital gain (included in box 2a) $	4Federal income tax withheld $	4Federal income tax withheld $
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	5Employee contrib./ desig. Roth contrib. or insurance premiums $	5Employee contrib./ desig. Roth contrib. or insurance premiums $	6NUA in employer’s securities $	6NUA in employer’s securities $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	7aDist. code(s)	7bIRA/SEP/ SIMPLE	7cTrump account	7dEarnings on excess contrib. $
Street address	Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.	Apt. no.	Apt. no.
City or town	City or town	City or town	City or town	City or town	City or town	8aOther $	8aOther $	8bPercentage of annuity contract %	8bPercentage of annuity contract %
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	9aPercentage of total dist. %	9aPercentage of total dist. %	9bTotal employee contrib. $	9bTotal employee contrib. $
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	14State tax withheld $	14State tax withheld $	15State/Payer’s state no.	15State/Payer’s state no.
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	$	$
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	17Local tax withheld $	17Local tax withheld $	18Name of locality	18Name of locality
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	$	$

Department of the Treasury - Internal Revenue Service

Form 1099-R www.irs.gov/Form1099R

Instructions for Recipient Generally, distributions from retirement plans (IRAs, qualified plans, section 403(b) plans, and governmental section 457(b) plans), insurance contracts, etc., are reported to recipients on Form 1099-R. Qualified plans and section 403(b) plans. If your annuity starting date is after 1997, you must use the simplified method to figure your taxable amount if your payer didn’t show the taxable amount in box 2a. See the instructions for your tax return. Traditional IRAs or traditional SIMPLE IRAs. For distributions from a traditional individual retirement arrangement (IRA) or a traditional SIMPLE IRA, generally the payer isn’t required to compute the taxable amount. See the instructions for your tax return to determine the taxable amount. If you’re at least age 73, you must take minimum distributions from your IRA (other than a Roth IRA or Roth SIMPLE IRA). If you don’t, you’re subject to an excise tax on the amount that should’ve been distributed. See Pub. 590-A and Pub. 590-B for more information on IRAs. Roth IRAs or Roth SIMPLE IRAs. For distributions from a Roth IRA or Roth SIMPLE IRA, generally the payer isn’t required to compute the taxable amount. You must compute any taxable amount on Form 8606. An amount shown in box 2a may be taxable earnings on an excess contribution. Loans treated as distributions. If you borrow money from a qualified plan, section 403(b) plan, or governmental section 457(b) plan, you may have to treat the loan as a distribution and include all or part of the amount borrowed in your income. There are exceptions to this rule. If your loan is taxable, code L will be shown in box 7a. See Pub. 575. Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last 4 digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the payer has reported your complete TIN to the IRS. Account number. May show an account, policy, or other unique number the payer assigned to distinguish your account. Box 1. Shows the total amount distributed this year. The amount may have been a direct rollover, a transfer or conversion to a Roth IRA or Roth SIMPLE IRA, a recharacterized IRA contribution; or you may have received it as periodic payments, nonperiodic payments, or a total distribution. Report the amount on Form 1040, 1040-SR, or

1040-NR on the line for “IRA distributions” or “Pensions and annuities” (or the line for “Taxable amount”) and on Form 8606, as applicable. However, if this is a lump-sum distribution, see Form 4972. If you haven’t reached minimum retirement age, report your disability payments on the line for “Wages, salaries, tips, etc.” on your tax return. Also, report on that line permissible withdrawals from eligible automatic contribution arrangements and corrective distributions of excess deferrals, excess contributions, or excess aggregate contributions except if the distribution is of designated Roth contributions or your after-tax contributions or if you’re self-employed.

If a life insurance, annuity, qualified long-term care, or endowment contract was transferred tax free to another trustee or contract issuer, an amount will be shown in this box and code 6 will be shown in box 7a. If a charge or payment was made against the cash value of an annuity contract or the cash surrender value of a life insurance contract for the purchase of qualified long-term care insurance, an amount will be shown in this box and code W will be shown in box 7a. You need not report these amounts on your tax return. If code C is shown in box 7a, the amount shown in box 1 is a receipt of reportable death benefits that is taxable in part. Box 2a. This part of the distribution is generally taxable. If there is no entry in this box, the payer may not have all the facts needed to figure the taxable amount. In that case, the first box in box 2b should be checked. You may want to get one of the free publications from the IRS to help you figure the taxable amount. See Additional information on the back of Copy 2. For an IRA distribution, see Traditional IRAs or Traditional SIMPLE IRAs and Roth IRAs or Roth SIMPLE IRAs, earlier. For a direct rollover, other than from a qualified plan, section 403(b) plan, or governmental section 457(b) plan to a designated Roth account in the same plan or to a Roth IRA, zero should be shown and you must enter zero (-0-) on the “Taxable amount” line of your tax return. If you roll over a distribution (other than a distribution from a designated Roth account) from a qualified plan, section 403(b) plan, or governmental section 457(b) plan to a designated Roth account in the same plan or to a Roth IRA, you must include on the “Taxable amount” line of your tax return the amount shown in this box plus the amount in box 6, if any.

(continued on the back of Copy C)

CORRECTED (if checked)

Retirement or

IRAs, Insurance

Contracts, etc.

Copy C

For Recipient’s

Records

This information is

being furnished to

the IRS.

$ $

PAYER’S name						1 Gross distribution $		OMB No. 1545-0119 2026 1099-R Form
Street address	Street address	Street address	Room or suite no.	Room or suite no.	Room or suite no.	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	3Capital gain (included in box 2a) $	3Capital gain (included in box 2a) $	4Federal income tax withheld $	4Federal income tax withheld $
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	5Employee contrib./ desig. Roth contrib. or insurance premiums $	5Employee contrib./ desig. Roth contrib. or insurance premiums $	6NUA in employer’s securities $	6NUA in employer’s securities $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	7aDist. code(s)	7bIRA/SEP/ SIMPLE	7cTrump account	7dEarnings on excess contrib. $
Street address	Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.	Apt. no.	Apt. no.
City or town	City or town	City or town	City or town	City or town	City or town	8aOther $	8aOther $	8bPercentage of annuity contract %	8bPercentage of annuity contract %
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	9aPercentage of total dist. %	9aPercentage of total dist. %	9bTotal employee contrib. $	9bTotal employee contrib. $
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	14State tax withheld $	14State tax withheld $	15State/Payer’s state no.	15State/Payer’s state no.
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	$	$
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	17Local tax withheld $	17Local tax withheld $	18Name of locality	18Name of locality
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	$	$

Department of the Treasury - Internal Revenue Service

Form 1099-R (keep for your records) www.irs.gov/Form1099R

Instructions for Recipient (continued)

If this is a total distribution from a qualified plan and you were born before January 2, 1936 (or you’re the beneficiary of someone born before January 2, 1936), you may be eligible for the 10-year tax option. See the Form 4972 instructions for more information.

If you’re an eligible retired public safety officer who elected to exclude from income distributions from your eligible plan used to pay certain insurance premiums, the amount shown in box 2a hasn’t been reduced by the exclusion amount. See the instructions for your tax return for more information. Box 2b. If the first box is checked, the payer was unable to determine the taxable amount and box 2a should be blank, except for a traditional IRA or traditional SIMPLE IRA. It’s your responsibility to determine the taxable amount. If the second box is checked, the distribution was a total distribution that closed out your account. Box 3. If you received a lump-sum distribution from a qualified plan and were born before January 2, 1936 (or you’re the beneficiary of someone born before January 2, 1936), you may be able to elect to treat this amount as a capital gain on Form 4972 (not on Schedule D (Form 1040)). See the Form 4972 instructions. For a charitable gift annuity, report as a long-term capital gain as explained in the Instructions for Form 8949. Box 4. Shows federal income tax withheld. Include this amount on your income tax return as tax withheld. Generally, if you receive payments that aren’t eligible rollover distributions, you can change your withholding or elect not to have income tax withheld by giving the payer Form W-4P or Form W-4R, as applicable. Box 5. Generally, this shows the employee’s investment in the contract (after-tax contributions), if any, recovered tax free this year; the portion that’s your basis in a designated Roth account; the part of premiums paid on commercial annuities or insurance contracts recovered tax free; the nontaxable part of a charitable gift annuity; or the investment in a life insurance contract reportable under section 6050Y. This box doesn’t show any IRA contributions. If the amount shown is your basis in a designated Roth account, the year you first made contributions to that account may be entered in box 11. Box 6. If you received a lump-sum distribution from a qualified plan that includes securities of the employer’s company, the net unrealized appreciation (NUA) (any increase in value of such securities while in the trust) is taxed only when you sell the securities unless you choose

to include it in your gross income this year. See Pub. 575 and Form 4972. If you roll over the distribution to a designated Roth account in the same plan or to a Roth IRA or Roth SIMPLE IRA, see the instructions for box 2a. For a direct rollover to a designated Roth account in the same plan or to a Roth IRA or Roth SIMPLE IRA, the NUA is included in box 2a. If you didn’t receive a lump-sum distribution, the amount shown is the NUA attributable to employee contributions, which isn’t taxed until you sell the securities. Box 7a. The following codes identify the distribution you received. For more information on these distributions, see the instructions for your tax return. Also, certain distributions may be subject to an additional 10% tax. See the Instructions for Form 5329. 1— Early distribution, no known exception (in most cases, under age 59½). 2— Early distribution, exception applies (under age 59½). 3— Disability. 4— Death. 5— Prohibited transaction. 6— Section 1035 exchange (a tax-free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts). 7— Normal distribution. 8— Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2026. 9— Cost of current life insurance protection. A— May be eligible for 10-year tax option (see Form 4972). B— Designated Roth account distribution.

Note: If code B is in box 7a and an amount is reported in box 10, see the Instructions for Form 5329. C— Reportable death benefits under section 6050Y. D— Annuity payments from nonqualified annuities that may be subject

(continued on the back of Copy 2)

to tax under section 1411. E— Distributions under Employee Plans Compliance Resolution

System (EPCRS). F— Charitable gift annuity. G— Direct rollover of a distribution to a qualified plan, a section 403(b)

plan, a governmental section 457(b) plan, or an IRA. Also, a direct rollover of the entire balance of a Trump account to an ABLE account of the account beneficiary in the year the beneficiary reaches age 17.

CORRECTED (if checked)

Retirement or

IRAs, Insurance

Contracts, etc.

Copy 2

File this copy with your state,

city, or local

income tax return, when

required.

$ $

PAYER’S name						1 Gross distribution $		OMB No. 1545-0119 2026 1099-R Form
Street address	Street address	Street address	Room or suite no.	Room or suite no.	Room or suite no.	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $	2aTaxable amount $
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number	Telephone number
City or town	City or town	City or town	Telephone number	Telephone number	Telephone number	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution	2bTaxable amount not determined Total distribution
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	3Capital gain (included in box 2a) $	3Capital gain (included in box 2a) $	4Federal income tax withheld $	4Federal income tax withheld $
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN
PAYER’S TIN	PAYER’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	RECIPIENT’S TIN	5Employee contrib./ desig. Roth contrib. or insurance premiums $	5Employee contrib./ desig. Roth contrib. or insurance premiums $	6NUA in employer’s securities $	6NUA in employer’s securities $
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name
RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	RECIPIENT’S name	7aDist. code(s)	7bIRA/SEP/ SIMPLE	7cTrump account	7dEarnings on excess contrib. $
Street address	Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.	Apt. no.	Apt. no.
City or town	City or town	City or town	City or town	City or town	City or town	8aOther $	8aOther $	8bPercentage of annuity contract %	8bPercentage of annuity contract %
State or province	State or province	Country	ZIP or foreign postal code	ZIP or foreign postal code	ZIP or foreign postal code	9aPercentage of total dist. %	9aPercentage of total dist. %	9bTotal employee contrib. $	9bTotal employee contrib. $
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	14State tax withheld $	14State tax withheld $	15State/Payer’s state no.	15State/Payer’s state no.
10Amount allocable to IRR within 5 years $	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	11 1st year of desig. Roth contrib.	12FATCA filing requirement	12FATCA filing requirement	$	$
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	17Local tax withheld $	17Local tax withheld $	18Name of locality	18Name of locality
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	13Date of payment	13Date of payment	$	$

Department of the Treasury - Internal Revenue Service

Form 1099-R www.irs.gov/Form1099R

Instructions for Recipient (continued) H— Direct rollover of a designated Roth account distribution to a Roth

IRA or Roth SIMPLE IRA. J— Early distribution from a Roth IRA or Roth SIMPLE IRA, no known

exception (in most cases, under age 59½). K— Distribution of traditional IRA assets not having a readily available

FMV. L— Loans treated as distributions. M— Qualified plan loan offset. N— Recharacterized IRA contribution made for 2026 and

recharacterized in 2026. P— Excess contributions plus earnings/excess deferrals (and/or

earnings) taxable in 2025 or a previous year. Q— Qualified distribution from a Roth IRA or Roth SIMPLE IRA. R— Recharacterized IRA contribution made for 2025 or a previous

year and recharacterized in 2026. S— Early distribution from a SIMPLE IRA in first 2 years, no known

exception (under age 59½). T— Roth IRA or Roth SIMPLE IRA distribution, exception applies. U— Dividend distribution from ESOP under section 404(k).

Note: This distribution isn’t eligible for rollover. W— Charges or payments for purchasing qualified long-term care

insurance contracts under combined arrangements. Y— Qualified charitable distribution (QCD) claimed by taxpayer under

section 408(d)(8). Box 7b. If the IRA/SEP/SIMPLE box is checked, you’ve received a traditional IRA (other than a Trump account), SEP, or SIMPLE distribution. Box 7c. If the Trump account box is checked, you’ve received a distribution from a Trump account. Box 7d. Shows the earnings attributable to the distributed excess contributions made to a Trump account. These earnings are subject to a 100% tax. Boxes 8a and 8b. If you received an annuity contract as part of a distribution, the value of the contract is shown. It isn’t taxable when you receive it and shouldn’t be included in boxes 1 and 2a. When you

receive periodic payments from the annuity contract, they’re taxable at that time. Your percentage is shown if the distribution is made to more than one person. You’ll need this information if you use the 10-year tax option (Form 4972). If you previously received an annuity contract as part of a distribution (or the contract was purchased through a direct rollover from a plan account) and periodic payments from that annuity contract are included in box 1, the value of the contract as of the end of the year is shown. This information may be provided to your plan administrator to determine any required distribution from that plan. If charges were made for qualified longterm care insurance contracts under combined arrangements, the amount of the reduction in the investment (but not below zero) in the annuity or life insurance contract is reported here. Box 9a. Your percentage is shown if a total distribution was made to more than one person. Box 9b. For a life annuity from a qualified plan or from a section 403(b) plan (with after-tax contributions), an amount may be shown for the employee’s total investment in the contract. It is used to compute the taxable part of the distribution. See Pub. 575. Box 10. If an amount is reported in this box, see the Instructions for Form 5329 and Pub. 575. Box 11. The first year you made a contribution to the designated Roth account reported on this form is shown in this box. Box 12. If checked, the payer is reporting on this Form 1099 to satisfy its Internal Revenue Code chapter 4 account reporting requirement under FATCA. You may also have a filing requirement. See the Instructions for Form 8938. Box 13. Shows the date of payment for reportable death benefits under section 6050Y. Boxes 14–19. If state or local income tax was withheld from the distribution, boxes 16 and 19 may show the part of the distribution subject to state and/or local tax.

Additional information. You may want to see: Form W-4P, Form 4972, Form 5329, Form 8606, Pub. 525, Pub. 560, Pub. 571, Pub. 575, Pub. 590-A, Pub. 590-B, Pub. 721, Pub. 939, and Pub. 969.

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