Form 1099-R & Payment Types to Report
| Form: 1099-R What to Report: Distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations. Amounts to Report: $10 or more Due Date to IRS (unless indicated otherwise): February 28* Due Date to Recipient (unless indicated otherwise): January 31 |
- Annuities
- Charitable gift annuities
- Cost of current life insurance protection
- Death benefits
- Direct rollovers
- Excess deferrals, excess contributions, distributions of
- IRA distributions
- Life insurance contract distributions
- Military retirement
- Nonqualified deferred compensation: Beneficiary
- Pensions
- Profit-sharing plan
- Loans, distribution from pension plan
- Qualified plan distributions
- Recharacterized IRA contributions
- Retirement
- Roth conversion IRA distributions
- Roth IRA distributions
- Section 1035 exchange
- SEP distributions
- SIMPLE distributions
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Page Last Reviewed or Updated: 2013-04-23
