If you took money out of a 401(k), IRA or pension, you will get Form 1099-R. It shows what you received, what part is taxable, any tax withheld and a code that tells the IRS what kind of distribution it was.
This guide explains each main box, the distribution codes, how rollovers and Roth conversions appear, and where to report the amounts, using the 2026 version of the IRS Form 1099-R and its Instructions for Recipient.
The IRS says distributions from retirement plans (IRAs, qualified plans, section 403(b) plans and governmental section 457(b) plans) and insurance contracts are generally reported to recipients on Form 1099-R. Keep Copy B or C for your records and use Copy 2 for state or local returns when required. This guide follows the 2026 version of the form's Instructions for Recipient, which the IRS has posted. The 2026 form is for distributions paid in 2026 (payers file it from January 2027), so on a 2025 return you will hold the 2025 version, which has no box 7c. The IRS has also posted an early-release draft of the 2027 form; it is marked draft and not for filing, and the box 7a codes below are the 2026 form's.
| Box | What it shows |
|---|---|
| 1 Gross distribution | Total amount distributed this year; may include a direct rollover, a Roth conversion or periodic payments |
| 2a Taxable amount | Generally the taxable part; if blank the payer may lack the facts to figure it |
| 2b Taxable amount not determined / total distribution | If the first box is checked it is your responsibility to determine the taxable amount |
| 4 Federal income tax withheld | Include as tax withheld on your return |
| 5 Employee contributions / designated Roth contributions | After-tax amounts recovered tax free this year, among other items |
| 6 NUA in employer's securities | Net unrealized appreciation, taxed only when you sell the securities unless you elect otherwise |
| 7a Distribution code(s) | Identifies the kind of distribution; see the codes below |
For traditional IRAs and traditional SIMPLE IRAs the payer generally does not have to compute the taxable amount, and for Roth IRAs you must compute any taxable amount on Form 8606; see our Form 8606 guide.
| Code | Meaning (from the 2026 form) |
|---|---|
| 1 | Early distribution, no known exception (in most cases, under age 59½) |
| 2 | Early distribution, exception applies (under age 59½) |
| 3 | Disability |
| 4 | Death |
| 7 | Normal distribution |
| B | Designated Roth account distribution |
| G | Direct rollover to a qualified plan, 403(b), governmental 457(b) or IRA; the 2026 form also uses G for a direct rollover of the entire balance of a Trump account to an ABLE account in the year the beneficiary reaches age 17 |
| J | Early distribution from a Roth IRA, no known exception |
| L | Loans treated as distributions |
| Q | Qualified distribution from a Roth IRA |
| S | Early distribution from a SIMPLE IRA in first 2 years, no known exception |
| Y | Qualified charitable distribution (QCD) |
There are more codes than shown here, including A for the possible 10-year tax option, E for corrections under the Employee Plans Compliance Resolution System, K, M, N, P, R, T, U and W. Certain distributions may be subject to an additional 10% tax; see the Instructions for Form 5329 and our 401(k) early withdrawal penalty guide.
For a direct rollover, other than one from a qualified plan, 403(b) or governmental 457(b) to a designated Roth account in the same plan or to a Roth IRA, box 2a should show zero and you enter zero (-0-) on the taxable amount line of your return. If you roll over a distribution (other than one from a designated Roth account) from a qualified plan, 403(b) or governmental 457(b) to a designated Roth account in the same plan or to a Roth IRA, you include the box 2a amount plus any box 6 amount on the taxable amount line. A loan from a plan that is treated as a distribution is shown with code L and can be taxable. The form says that if you are at least age 73 you must take minimum distributions from your IRA (other than a Roth IRA), and the IRS says the first one is due by April 1 of the year after the year you reach 73. The law (26 U.S.C. 401(a)(9)(C)) raises the applicable age to 75 for people who reach 74 after December 31, 2032, so the age that applies depends on when you were born; see our RMD guide.
Box 4 federal tax withheld counts as tax paid. For payments that are not eligible rollover distributions you can change or stop withholding by giving the payer Form W-4P or W-4R as applicable. Report the box 1 and taxable amounts on Form 1040, 1040-SR or 1040-NR on the lines for IRA distributions or pensions and annuities. The 2026 form also has a box 7c, checked for a distribution from a Trump account (the 2025 form has no such box); see our Trump accounts guide.
| Form 1099-R shows | What it means for your return |
|---|---|
| Box 1 $20,000 from a traditional IRA, box 2a $20,000, box 4 $2,000, box 7a code 1 | Report $20,000 as the distribution, $2,000 as tax withheld, and the 10% additional tax would be $2,000 if no exception applies |
| Box 1 $50,000, box 2a $0, code G (direct rollover from a 401(k) to a traditional IRA) | Enter the $50,000 as the distribution and $0 as the taxable amount |
| Box 1 $10,000, box 2a blank, box 2b first box checked | The payer could not determine the taxable amount, so you must work it out yourself |
These are our illustrations of how the boxes and codes fit together, not IRS examples; your own return can have other facts, so use the instructions for your return.
IRS: Form 1099-R (2026) with instructions for recipient, IRS Topic 557: Additional tax on early distributions from traditional and Roth IRAs, IRS Topic 558: Additional tax on early distributions from retirement plans other than IRAs, IRS: Instructions for Form 5329, IRS: Retirement topics, required minimum distributions.