E-File Form 1099-R Online
to Report Retirement and Insurance Distributions

Payers, trustees, and plan administrators who make a designated distribution, or are treated as making one, must file Form 1099-R when a recipient's reportable distributions reach $10 or more for the year.

• IRAs, annuities, and insurance contracts may require Form 1099-R reporting for reportable distributions.
• Survivor income benefit plans and charitable gift annuities may also require Form 1099-R reporting.
• Certain disability or death benefit payments are reportable on Form 1099-R
• Certain employers must use Form 1099-R to report reportable death benefits paid outside a pension, profit-sharing, or retirement plan.

The IRS updated Form 1099-R for 2026 with new boxes, renumbered fields, and new reporting requirements:

• Address fields: Payer and recipient addresses now use separate entry boxes.
• Boxes 7a–7d: Former Box 7 is now Box 7a, the IRA/SEP/SIMPLE checkbox is Box 7b, Box 7c identifies Trump Account distributions, and Box 7d reports earnings on excess Trump Account contributions.
• Boxes 8a–8b: Former Box 8 is now Box 8a (actuarial value) and Box 8b (percentage) .
• Box 8a relief: Reporting the year-end actuarial value for annuitized commercial annuity contracts is optional for 2026.
• Box 8a relief: Reporting the year-end actuarial value for annuitized commercial annuity contracts is optional for 2026.
• Qualified long-term care distributions: Certain distributions become reportable after 2026 and are taxable but exempt from the 10% early-distribution penalty.
• Code Y: New code in Box 7a identifies qualified charitable distributions (QCDs) and is optional for 2026.

Note: The $10 reporting threshold for Form 1099-R has not changed under the recent federal reporting-threshold legislation. Learn more about the 1099 changes for 2026.

A Trump Account is a new type of traditional IRA for eligible children, established under the One Big Beautiful Bill Act. The account helps families build long-term savings for a child. Contributions generally have annual limits, and the account can receive certain contributions on the child's behalf.

Trump Accounts have specific rules for contributions, investment growth, and distributions. During the beneficiary's growth period, generally before age 18, withdrawals are restricted except in certain circumstances. Once the growth period ends, the account generally follows the rules that apply to traditional IRAs.

During a Trump Account beneficiary's growth period, a distribution is generally reportable on Form 1099-R only in certain situations, including:

• Excess contributions and related earnings withdrawn from the account.
• Distributions of earnings from the account under applicable rules.
• Other distributions that are reportable under the rules governing Trump Accounts.

For 2026, Box 7c identifies a distribution from a Trump Account, while Box 7d reports earnings on excess contributions.

Recipient copies are due by February 1, 2027 each year. The IRS filing deadline is March 1, 2027 for paper returns and March 31, 2027 for electronic returns. If any of these dates fall on a weekend or holiday, the deadline moves to the next business day.

Distributions under $10 generally don't require a 1099-R. Certain transfers, such as direct trustee-to-trustee transfers between IRAs or retirement plans that aren't treated as distributions, also fall outside the filing requirement.

The IRS may charge $60 to $340 per return for late or incorrect Form 1099-R filings. Intentional disregard can result in a penalty of $680, with no annual maximum.

The other tiers are capped annually — for returns due in 2027, $244,500 to $1,397,000 for small businesses (average annual gross receipts of $5 million or less) and $698,500 to $4,191,500 for larger filers. Amounts are indexed for inflation each year.

Learn more about 1099-R penalties.

To request a 30-day extension, submit Form 8809 (Application for Extension of Time to File Information Returns) to the IRS on or before the original due date. This extension isn't automatic and is granted only in special circumstances, which must be explained on
the form.

If you need additional time to furnish shareholder statements for Form 1099-R, you must
file Form 15397 on or before the original due date.