How to File a 1099R on My Tax Return

Internal Revenue Service Form 1099-R reports distributions from pensions, annuities, retirement plans, individual retirement accounts (IRAs) and similar investment products. You'll get a separate 1099-R for any distribution over $10. You have report the taxable income shown on the 1099-R, but you usually don't have to file a copy of the form with your income tax return.

Enter the total from Box 1, gross distribution, of the 1099-R on box 15a of Form 1040 or 1040a, if the distribution is from an IRA, or box 16a if it's money from pensions and annuities. Add the amounts from all 1099-R forms if you get more than one, and record the total amounts.

Complete a Form 4972 if box 3, capital gain, is filled in, to calculate tax on that amount as a capital gain rather than ordinary income, if you qualify. See the instructions for Form 4972 for lump-sum distributions that might qualify for capital gains (to summarize, this applies to a lump sum distribution from a qualified plan for persons born before 1936 or beneficiary of such an account).

Record the amount of income tax withheld, if any, shown in Box 4 of the 1099-R on Line 62 of the 1040 form. Add all the amounts on 1099-R or W-2 forms and enter the total withheld. Attach a copy of the 1099-R to your 1040 if tax was withheld. Keep a copy of all 1099-R forms with your copy of the 1040 and other tax information.

Items you will need

  • 1099-R Instructions
  • IRS Form 1040


  • Refer to the instructions on the back of the 1099-R for using information in other boxes. Those deal with a variety of special situations, like distributions to more than one person.

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About the Author

Bob Haring has been a news writer and editor for more than 50 years, mostly with the Associated Press and then as executive editor of the Tulsa, Okla. "World." Since retiring he has written freelance stories and a weekly computer security column. Haring holds a Bachelor of Journalism from the University of Missouri.