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.
Deadlines
See below for the deadlines relevant to the Form 1099-R:
- January 31st is the last day to deliver forms to recipients
- March 31st is the last day to submit filings
If a deadline falls on a weekend or holiday, it will be extended to the next business day. A 30-day extension is generally available for both of the deadlines above.
Resources
Please see the Form 1099-R – IRS Form & Instructions for official IRS information.
Please refer to the 1099-R - Data Requirements guide for detailed data requirements.
Below are the applicable CSV Ingestion Templates:
- IRA Account Owner/Account CSV Template
- Transactions CSV Template
- 1099-R Form Data CSV Template – Only required if not sending transactions
A sample form is also attached to the bottom of this article for your reference.