Updated October 17, 2026. Quick answer: Form 1099-R reports a distribution from a pension, annuity, retirement or profit-sharing plan, an IRA or an insurance contract. The IRS recipient instructions open with “distributions from retirement plans (IRAs, qualified plans, section 403(b) plans, and governmental section 457(b) plans)”. Find the box you are reading in the table below; box 7 has its own family of code pages.
More state retirement-income schedules, line by line: California Schedule CA (540) pension lines, Indiana Schedule 2 retirement deductions and Hawaii Form N-11 line 13.
More state retirement-income schedules, line by line: Kansas Schedule S, Illinois IL-1040 line 5 and Arkansas AR1000F retirement exemptions.
State retirement-income forms, line by line: Colorado DR 0104AD, Alabama Schedule RS and Arizona Form 140 line 29a.
More IRS forms and schedules, read line by line: Form 4852 substitute W-2 or 1099-R.
Read box by box from the IRS form text: Form RRB-1099-R boxes explained, Form 1098-Q box 4 and Form RRB-1099-R boxes 3 and 4.
Retirement forms read line by line: Form 4972, Form 4972 Part I and Form 4972 lines 8 to 17.
The boxes, one page each
Each row links to the page that reads that box, or that pair of boxes, from the IRS recipient instructions and the instructions the payer follows. The right column is a line from the recipient instructions. The distribution codes in box 7 are read on the box 7 codes page and its page for each code.
| Box | What the recipient instructions say |
|---|---|
| Box 1 | “Shows the total amount distributed this year.” |
| Box 2a | “This part of the distribution is generally taxable.” |
| Box 2b | “the payer was unable to determine the taxable amount” |
| Box 3 | “Capital gain (included in box 2a)” |
| Box 4 | “Shows federal income tax withheld.” |
| Box 5 | “the employee’s investment in the contract (after-tax contributions), if any, recovered tax free this year” |
| Box 6 | “any increase in value of such securities while in the trust” |
| Box 7 | “The following codes identify the distribution you received.” |
| Box 8 | “the value of the contract is shown” |
| Boxes 9a and 9b | “the percentage you received is shown” |
| Boxes 10 and 11 | “The first year you made a contribution to the designated Roth” |
| Boxes 12 and 13 | “Shows the date of payment for reportable death benefits” |
| Boxes 14 to 19 | “boxes 16 and 19 may show the part of the distribution subject to state and/or local tax” |
| IRA/SEP/SIMPLE box | “you’ve received a traditional IRA, SEP, or SIMPLE distribution” |
Where the first three boxes fit together
Box 1 is the total paid out, and the recipient instructions say it “Shows the total amount distributed this year.” Box 2a is the part the payer reports as taxable: “This part of the distribution is generally taxable.” Box 2b tells you when the payer could not work that out: “the payer was unable to determine the taxable amount”. See box 1, box 2a and box 2b for each in turn.
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Edition and box numbers
These pages read the 2025 Form 1099-R and the 2025 Instructions for Forms 1099-R and 5498, the form received in early 2026 for tax year 2025. The files irs.gov served as current on 2026-10-17 are the 2026 editions, and they number some boxes differently: the 2026 recipient instructions begin the code paragraph with “Box 7a. The following codes identify the distribution you received.” and the 2026 form renumbers box 8 and the percentage box as boxes 8a (“Other”) and 8b (“Percentage of annuity contract”). Each box page says what changed for its box. Check the tax year printed on the form you received and use its box numbers.
Related forms and pages
Withholding elections for retirement payments are on Form W-4P and Form W-4R. The basis and Roth reporting that some boxes point to is on Form 8606, and the additional tax that some codes point to is on Form 5329. The return the distribution is reported on is Form 1040.
Common mistakes
- Reading box 2a as the whole story. The recipient instructions say “If there is no entry in this box, the payer may not have all the facts needed to figure the taxable amount.” Box 2b then tells you which case applies.
- Treating a rollover as no reporting at all. The recipient instructions say box 1 may be “a direct rollover, a transfer or conversion to a Roth IRA”, and it is still reported.
- Ignoring a box number that does not match this guide. The 2026 instructions say “Box 7a. The following codes identify the distribution you received.” where the 2025 form has box 7, so check the year on your own form.
Related: 1099-R box 7 codes, Form 8606, Form W-4P, and Form 1040.
Sources
- Form 1099-R (2025) with Instructions for Recipient: IRS archived PDF (irs.gov)
- Form 1099-R (2026) with Instructions for Recipient: https://www.irs.gov/pub/irs-pdf/f1099r.pdf
- 2025 Instructions for Forms 1099-R and 5498: IRS archived PDF (irs.gov)
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.