Updated October 17, 2026. Quick answer: Boxes 14 to 19 are the state and local information boxes. The recipient instructions say “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.” The payer instructions say these boxes and Copies 1 and 2 “are provided for your convenience only and need not be completed for the IRS”.
What boxes 14 to 19 are
The form prints box 14 as “State tax withheld”, box 15 as “State/Payer’s state no.”, box 16 as “State distribution”, box 17 as “Local tax withheld”, box 18 as “Name of locality” and box 19 as “Local distribution”. The rest of the form is indexed at Form 1099-R boxes explained.
What the recipient is told
The recipient instructions are one sentence: “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.”
The back copy headed Copy 2 carries its own instruction: “File this copy with your state, city, or local income tax return, when required.” Copy 1 is printed with the heading “For State, City, or Local Tax Department”, and Copy B carries the lines “Report this income on your federal tax return.” and “This information is being furnished to the IRS.”
What the payer is told to enter
The payer instructions begin: “These boxes and Copies 1 and 2 are provided for your convenience only and need not be completed for the IRS.”
They continue: “Use the state and local information boxes to report distributions and taxes for up to two states or localities.” The next sentence reads: “Keep the information for each state or locality separated by the broken line.”
Boxes 14 and 17: tax withheld
On the tax boxes the payer instructions say: “If state or local income tax has been withheld on this distribution, you may enter it in boxes 14 and 17, as appropriate.” Federal withholding is box 4, explained on the box 4 page. The recipient instructions describe box 4 as “Shows federal income tax withheld.”
How these boxes differ from box 4
Box 4 is the federal withholding box. The recipient instructions say “Shows federal income tax withheld. Include this amount on your income tax return as tax withheld.” The same paragraph continues: “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.” Those forms are covered on the Form W-4P page and the Form W-4R page.
The payer instruction for box 4 is “Enter any federal income tax withheld.” Copy B of the form carries the lines “If this form shows federal income tax withheld in box 4, attach this copy to your return.” The box 4 page is the box 4 page.
Boxes 15 and 18: the names on the form
The payer instructions say: “In box 15, enter the abbreviated name of the state and the payer’s state identification number.” The next sentence reads: “The state number is the payer’s identification number assigned by the individual state.”
For the locality, the instruction is: “In box 18, enter the name of the locality.”
Boxes 16 and 19: the distribution amounts
The payer instructions say: “In boxes 16 and 19, you may enter the amount of the state or local distribution.” The federal amounts are explained on the box 1 page and the box 2a page.
What the copies are for
The payer instructions also say: “Copy 1 may be used to provide information to the state or local tax department.” and “Copy 2 may be used as the recipient’s copy in filing a state or local income tax return.”
Pages on this site about state treatment of pensions include does Florida tax pensions, does California tax pensions, does New York tax pensions and does Texas tax pensions.
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Edition and box numbers
The primary read for this page is the 2025 edition of Form 1099-R, the form received in early 2026 for tax year 2025. The 2026 edition was the one irs.gov served as current on 2026-10-17. The recipient sentence for boxes 14 to 19 and the filer instructions for the same boxes read the same in both editions, and the 2026 form carries the Copy 2 line “File this copy with your state, city, or local income tax return, when required.” The 2026 recipient instructions read “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.” and the 2026 payer instructions read “Use the state and local information boxes to report distributions and taxes for up to two states or localities.” The 2026 instructions also say “we separated the address fields into separate entry boxes on Form 1099-R”. The numbering of boxes 14 to 19 did not change. Check the tax year printed on the form you received and use the box numbers on that form.
Common mistakes
- Assuming boxes 16 and 19 are always filled in. The recipient instructions say they “may show the part of the distribution subject to state and/or local tax”.
- Reading the number in box 15 as your own. The payer instructions say “The state number is the payer’s identification number assigned by the individual state.”
- Believing the state and local boxes are required for the IRS. The payer instructions say these boxes are “provided for your convenience only and need not be completed for the IRS”.
Related: 1099-R box 7 codes, Does Florida tax pensions, Does California tax pensions, Does New York tax pensions, and Does Texas tax pensions.
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)
- 2026 Instructions for Forms 1099-R and 5498: https://www.irs.gov/pub/irs-pdf/i1099r.pdf
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.