Built on the current IRS Form 1099-R for 2026, with the new box 7a–7d layout
Make sense of your 1099-R
Form 1099-R reports money paid out of a retirement account: a pension or annuity, an IRA or 401(k) withdrawal, a rollover, a Roth conversion, or a death benefit. What throws people off isn't the form, it's the little code in box 7, since it decides whether the money's taxable and whether a 10% early-withdrawal penalty tags along. A rollover shows up here too, even though it usually isn't taxed. This page walks every box and what the codes mean, and if you need to produce or replace a 1099-R, the generator drops each amount in the right box and builds a clean copy to preview free.
Preview before you payRight box and codeRecipient + IRS copies24/7 support
Written and reviewed against the current IRS Form 1099-R and its instructions by the ePaystubs editorial team · Updated · Sources
Retirement Distribution
1099-RCopy B · RecipientTY 2026
PayerRetirement Plan Administrator
Recipient TIN•••-••-4417
1 Gross distribution$24,000.00
2a Taxable amount$24,000.00
4 Fed. tax withheld$4,800.00
5 Employee contrib.$0.00
7a Distribution code(s)7
7b IRA / SEP / SIMPLE
2b Taxable amount not determined Total distribution
Sample figures for illustration. Your form reflects the amounts you enter.
How it works
Three steps from a retirement payout to a finished 1099-R
No hunting for which box takes the gross versus the taxable amount, and no guessing at the distribution code. Enter the numbers, pick the code that matches how the money was paid, and the generator lays out a completed 1099-R, carries any withholding through, and builds both the recipient copy and the IRS copy.
Add the plan or payer's details, the recipient's name and taxpayer ID, the gross distribution, the taxable amount, and any tax withheld.
1099-R2026
Preview
2
Set the Box 7 code and we place the rest
Pick the distribution code that fits the payout, and the generator drops the gross, the taxable amount, and the withholding in the right boxes and marks the checkboxes.
PDFCopy B
PDFCopy A
E-file
Download 1099-R
3
Review, furnish, and file
Preview the finished form, furnish Copy B to the recipient by the deadline, and e-file or print and mail Copy A to the IRS.
Most 1099-R forms take a few minutes once you have the recipient's details, the amounts, and the distribution code. Sample entries shown; your form uses your real numbers.
Why this generator
Built around the parts of a 1099-R people actually get wrong
The form is short. What trips people up is the reading: the code in box 7, the gap between the gross and the taxable amount, whether a 10% penalty applies, and that the 2026 form moved things around. Those are the parts this page and tool handle.
The right code and box
The distribution code and the split between the gross and the taxable amount are where a 1099-R goes wrong. The tool puts each figure in its box and lets you set the code that matches the payout.
What's taxable, spelled out
A pension is usually fully taxable, but a rollover, a Roth distribution, or a return of your own contributions may not be. This page draws that line so you don't pay on money that isn't taxed.
The current form revision
The 2026 form split box 7 into boxes 7a through 7d and renumbered box 8 to 8a and 8b. The tool uses the current layout, not last year's.
The early-withdrawal penalty
Took money before age 59 and a half? A 10% additional tax can apply on top of income tax. This page shows when it hits, when an exception applies, and where Form 5329 comes in.
Recipient and IRS copies
The generator builds Copy B for the recipient and Copy A for the IRS from one entry, so both obligations are covered in a single pass.
24/7 support
Not sure which code fits or whether a distribution is taxable? A real person is a chat, call, or email away, any hour.
Interactive guide
Every box on Form 1099-R, explained
The form is a column of numbered boxes for one distribution. Tap or click a box to see what goes in it, whether it's taxable, and the mistake to avoid. This follows the current 2026 layout, including the new box 7a through 7d.
1099-RRetirement Distributions
TopPayer & recipient details
Above the numbered boxes sits the identifying information: the payer, meaning the plan, custodian, or insurer that paid you, and the recipient's name, address, and taxpayer ID number, plus an optional account number. The form may show only the last four digits of your TIN for your protection.
Watch forIf you took money from more than one account, you'll get a separate 1099-R from each payer, and every one has to be reported. The payer isn't always your former employer; it's often the plan's recordkeeper or the IRA custodian.
Box 1Gross distribution
Box 1 shows the total amount paid out of the account this year, before any tax was withheld. It covers periodic payments like a monthly pension, one-time withdrawals, a full payout, and money that was rolled over or converted to a Roth. A 1099-R is required once a distribution reaches $10.
Watch forThis is the gross, not what you owe tax on. A rollover shows the full amount here even though box 2a is often zero, so don't read box 1 as your taxable income.
Box 2aTaxable amount
Box 2a shows the part of the distribution the payer treats as taxable. For a normal pension or a pre-tax IRA or 401(k) payout, it's often the same as box 1. For other distributions it can be less, or zero.
Watch forA direct rollover, a return of your own after-tax contributions, and a qualified Roth distribution usually make box 2a smaller than box 1, or zero. If box 2a is blank, the payer couldn't work it out and you'll need to, using box 1 minus the parts that aren't taxable.
Box 2bTaxable amount not determined & total distribution
Box 2b holds two checkboxes. "Taxable amount not determined" is marked when the payer didn't compute box 2a, which is common for IRAs. "Total distribution" is marked when this payment closed out the account.
Watch forIf "Taxable amount not determined" is checked, don't assume the whole box 1 is taxable. Start with box 1 and subtract any rollover, qualified charitable distribution, or after-tax basis. "Total distribution" on its own doesn't change how much is taxable.
Box 3Capital gain (included in box 2a)
Box 3 shows any part of box 2a that qualifies for capital gain treatment. It applies to certain lump-sum distributions and to a charitable gift annuity.
Watch forThis is narrow. It mostly matters for a lump-sum distribution to someone born before January 2, 1936, who may use the special averaging on Form 4972. Most recipients see nothing in this box.
Box 4Federal income tax withheld
Box 4 shows federal income tax the payer held back from the distribution. Plans generally withhold 20% on an eligible rollover distribution paid to you, and 10% is the default on other payments unless you change it with Form W-4P or W-4R.
Watch forClaim this amount as a payment on your Form 1040, where it counts against what you owe. Withholding isn't the same as the penalty, and it doesn't undo a 10% early-withdrawal tax if one applies.
Box 5 shows your own money coming back tax-free: after-tax employee contributions, designated Roth contributions you already paid tax on, or insurance premiums. It's the nontaxable basis in the distribution.
Watch forBox 5 is not tax that was withheld, and people mix it up with box 4. It's the part of box 1 you already paid tax on, so it reduces what's taxable rather than counting as a payment.
Box 6Net unrealized appreciation (NUA)
Box 6 shows the net unrealized appreciation in employer securities that were part of a lump-sum distribution. It's the growth on company stock held in the plan.
Watch forThe NUA in box 6 isn't taxed when it's distributed, and it can later get long-term capital gain treatment when you sell the stock. This is a specialized area, so it's worth confirming the handling before you file.
Box 7aDistribution code(s)
Box 7a holds the distribution code, a number or letter that tells the IRS what kind of payout this was. A box can carry up to two codes, like 7B for a normal Roth 401(k) distribution. This single code is the fastest read on taxability and the penalty.
Watch forA code 1 flags an early distribution the payer believes has no exception, which points to the 10% penalty. Even so, you can claim a valid exception on Form 5329, so a code 1 form doesn't always mean you owe it. The full code table is further down this page.
7b–7dIRA / SEP / SIMPLE and Trump account
Box 7b is a checkbox marked when the money came from a traditional IRA, SEP, or SIMPLE. Boxes 7c and 7d are new for 2026: 7c is checked for a distribution from a Trump account, and 7d shows earnings on excess contributions to one.
Watch forThe 7b checkbox tells you the payout came from an IRA-type account rather than an employer plan, which changes how some of it is reported. Boxes 7c and 7d are new, and most filers will leave them blank.
8a–8bOther / annuity value
Box 8a shows the value of an annuity contract that was part of a distribution, and box 8b shows a related percentage. On the 2026 form the old box 8 was split into 8a and 8b.
Watch forReporting the year-end value of an annuitized contract in box 8a is optional for 2026, so it may be blank even when an annuity is involved. Read the box labels, since the numbers shifted from last year's form.
9a–9bPercentage & total employee contributions
Box 9a shows your share when a single distribution is split among several recipients. Box 9b shows your total after-tax contributions, the investment in the contract, for a life annuity from a qualified plan or a 403(b).
Watch forBox 9b helps you recover your own contributions tax-free over the life of an annuity using the Simplified Method. It's not a current-year taxable figure, so don't add it to income.
14–19State & local tax
Boxes 14 through 19 cover state and local tax: state tax withheld, the state and the payer's state ID number, the state distribution, then local tax withheld, the locality name, and the local distribution.
Watch forState tax withheld in box 14 is claimed on your state return, not your federal one. Many states tax retirement income differently, and some don't tax it at all, so the state distribution in box 16 may not match box 1.
The basics
What is Form 1099-R?
Quick answer
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is an information return a payer files to report money paid out of a retirement account during the year. That covers a pension or annuity payment, an IRA or 401(k) withdrawal, a rollover, a Roth conversion, a disability payment from a plan, and a death benefit paid to a beneficiary. You get a copy so you can report it on your return, and the IRS gets a matching copy.
It's a matching document as much as a receipt. The IRS uses the copy it receives to line up what a plan paid you against what shows up on your return, so an amount you leave off can trigger a CP2000 underreported-income notice months later. That's why the box 7 code and the taxable amount are worth reading closely, even on a routine pension payment.
The catch is that box 1 isn't your tax bill. A normal pension or pre-tax IRA payout is fully taxable, but a rollover, a qualified Roth distribution, and a return of your own after-tax contributions are wholly or partly tax-free, so what you actually owe rides on box 2a and the code in box 7, not on the gross.
Where a 1099-R lands on your return depends on the account: IRA distributions go on Form 1040 lines 4a and 4b, while pensions and annuities go on lines 5a and 5b, with the gross on the "a" line and the taxable amount on the "b" line. Unlike most 1099s, if box 4 shows federal tax withheld, you attach Copy B to a paper return. Keep the form with your records either way.
The key idea
A 1099-R reports money that left a retirement account. Whether you owe tax depends on the type of distribution, which the box 7 code tells you, and on the taxable amount in box 2a. Read the code, check box 2a, and you know how the payout is treated.
Is it taxable?
Which 1099-R distributions are taxable to you?
The most common 1099-R question is whether you owe tax on the amount. It depends on how the money was paid, which the box 7 code signals. Here's how the usual distributions break down.
Type of distribution
Taxable to you?
Where it goes
Normal pension or pre-tax IRA / 401(k) payout (code 7)
Yes
Form 1040, line 4b or 5b
Direct rollover to another plan or IRA (code G)
No
Line 4a / 5a; taxable amount is $0
Qualified Roth IRA distribution (code Q)
No
Tax-free; still reported
Return of your own after-tax contributions (box 5)
No
The basis part isn't taxed
Early distribution you kept (code 1)
Yes, + maybe 10%
Line 4b / 5b, and Form 5329
Roth conversion from a traditional IRA (code 2 or 7)
Yes
The converted pre-tax amount
Death benefit to a beneficiary (code 4)
Yes
Per box 2a; no 10% penalty
Federal tax withheld (box 4)
A credit
Form 1040, withholding line
Swipe the table sideways for the full text →
The rollover rule, in plain terms: a direct rollover, where the plan sends the money straight to another retirement account, comes with code G and a zero in box 2a, and it isn't taxed. You still report it, with the gross on line 4a or 5a and nothing taxable. A 60-day rollover, where the money is paid to you first, works too if you redeposit it in time, but watch the trap: the plan usually withholds 20%, and to roll the full amount you have to make up that 20% from your own pocket or it counts as a taxable distribution.
The Roth rule: a distribution from a Roth IRA is tax-free when it's qualified, meaning you're at least 59 and a half and the account has been open five years, shown by code Q. If those aren't both met, code T or J applies and part of it, usually the earnings, can be taxable. And a Roth conversion runs the other way: moving pre-tax money into a Roth is taxable now, in exchange for tax-free growth later. All of your income is taxable whether or not a form shows up, so the 1099-R and its code decide how you report, not what you ultimately owe.
Box 7 decoder
What the distribution codes in Box 7 mean
The code in box 7, shown in box 7a on the 2026 form, is the single most important entry on a 1099-R. It tells the IRS whether the money is taxable and whether a 10% early-withdrawal penalty applies. A box can hold up to two codes, like 7B or 4G. Here are the ones you'll see most often.
Code
What it means
Taxable?
10% early penalty?
1
Early distribution, no known exception (under age 59½)
Yes
Usually
2
Early distribution, an exception applies
Yes
No
3
Disability
Yes
No
4
Death benefit paid to a beneficiary
Yes
No
7
Normal distribution (age 59½ or older)
Yes
No
G
Direct rollover to a plan or IRA
No
No
H
Direct rollover of a Roth 401(k) to a Roth IRA
No
No
B
Designated Roth account (paired with another code)
Depends
Depends
J
Early distribution from a Roth IRA, no known exception
Earnings may be
May apply
Q
Qualified distribution from a Roth IRA
No, tax-free
No
T
Roth IRA distribution, an exception applies
Usually no
No
L
Loan treated as a deemed distribution
Yes
May apply
8
Excess contributions returned, taxable this year
Yes
No
Y
Qualified charitable distribution (new for 2026)
No, if it qualifies
No
Swipe the table sideways for the full text →
Two codes can share the box, and the pair tells the fuller story: 7B is a normal distribution from a designated Roth 401(k), and 4G is a death benefit that was directly rolled over. Code B on its own is a secondary code that flags a designated Roth account inside a 401(k) or 403(b), so it's always paired, never used alone.
The code you'll most want to double-check is code 1. It means the payer had no record of an exception, so on paper the 10% penalty applies. But plenty of real exceptions, like disability, a first-time home purchase, higher education, unreimbursed medical costs over 7.5% of income, or a qualified birth or adoption, don't show up on the payer's side. You can claim the exception yourself on Form 5329 when you file, which removes the penalty even though box 7 says code 1. On the flip side, code 7 should appear only for someone who reached 59 and a half, so a code 7 on an early distribution is a red flag worth questioning.
This table covers the common codes, not the full set. The back of the paper 1099-R lists every code, including specialized ones for recharacterizations, ESOP dividends, prohibited transactions, and section 1035 exchanges. If your code isn't here, check the form's instructions or ask the payer what it describes.
Try it
Estimate the tax and penalty on your 1099-R
Enter the taxable amount from box 2a and the federal tax already withheld, pick your marginal rate, and say whether it was an early withdrawal. The tool shows a rough estimate of the income tax, the 10% penalty if it applies, and what's left to pay or come back. It's a planning figure, not a return.
Tax is figured on the taxable amount in box 2a, which for a rollover or a qualified Roth distribution is often less than the gross, or zero. A rough estimate using one flat rate, not a full return. Your real tax depends on total income, filing status, deductions, and credits. This isn't tax advice.
Estimated tax on this 1099-R
Taxable amount (box 2a)$20,000.00
Estimated federal income tax$4,400.00
Early-withdrawal penalty (10%)$0.00
Federal tax already withheld (box 4)$4,000.00
Estimated still to pay$400.00
If box 4 covers more than the estimated tax and penalty, part of it may come back as a refund. Report the amounts on your return, and if you need to produce the form, fill out your 1099-R here.
Check the early-withdrawal box and the penalty line jumps to 10% of the taxable amount, on top of the income tax, which is why an early 401(k) cash-out costs so much more than the tax alone. If a real exception applies, leave the box unchecked here and claim it on Form 5329 when you file. And if you rolled the money over, set box 2a to zero and the tax drops away, since a direct rollover isn't taxed.
The calendar
When Form 1099-R is due
A 1099-R has two deadlines, not one: the copy furnished to the recipient, and the copy filed with the IRS. Here's the calendar, plus the threshold most filers miss.
Recipient copy · generally January 31
The payer furnishes Copy B to the recipient by January 31. For 2026 forms that date falls on a Sunday, so it moves to February 1, 2027. Many plans and custodians post the 1099-R to your online account by late January, so check there rather than waiting for the mail.
IRS copy · end of February on paper, March 31 if e-filed
The payer files Copy A with the IRS by the end of February on paper, or by March 31 if e-filing. For 2026 forms the paper deadline moves to March 1, 2027, since the usual date lands on a weekend, and the e-file deadline is March 31, 2027. When a due date falls on a weekend or holiday, it moves to the next business day.
A 1099-R is required once a distribution reaches $10, and that floor hasn't changed. Anyone filing 10 or more information returns of any type combined has to e-file, a threshold that counts every 1099, W-2, and similar form together, not each kind on its own. The IRS is retiring the older FIRE system at the end of 2026, so filings for 2026 and forward go through IRIS, the Information Returns Intake System, which also lets you e-file 1099-series forms at no cost.
If you're a recipient and no form arrived, don't guess. Plans and custodians keep the amounts, so log in to your account or call the payer, since the IRS expects the income whether or not you're holding the paper. And if a 1099-R shows a distribution you don't recognize, contact the payer before you file, because a corrected form is far easier to handle than an amended return.
For 2026 and beyond
New for 2026
The 2026 Form 1099-R reworked box 7 and added a couple of codes and boxes. Here's what changed for distributions paid in 2026.
Box 7 splits
Box 7 becomes 7a through 7d. The distribution code moves to box 7a, the IRA, SEP, or SIMPLE checkbox is box 7b, and boxes 7c and 7d are new for reporting a distribution from a Trump account and the earnings on its excess contributions.
New code Y
A code for charitable distributions. The IRS added code Y in box 7a to flag a qualified charitable distribution, money sent straight from an IRA to a charity. Using it is optional for 2026, so you may or may not see it on a form.
8 becomes 8a & 8b
Box 8 was renumbered. The old box 8 is now boxes 8a and 8b, and reporting the year-end value of an annuitized contract in box 8a is optional for 2026. The numbers shifted, so read the labels rather than the positions.
Match the revision
Use the year's form and rule. The 1099-R is a continuous-use form. The 2026 revision covers 2026 distributions filed in early 2027; earlier years use the earlier layout, with box 7 undivided and box 8 whole.
On what's coming: for tax years after 2026, plans will be able to pay qualified long-term care distributions, which get reported on the 1099-R and are taxable to the recipient but exempt from the 10% early-withdrawal penalty. It isn't in effect for 2026, so it won't appear on this year's forms, but it's worth knowing if you're planning ahead.
Avoid these
The mistakes that trip up a 1099-R
Most 1099-R problems come down to reading the form right, not math. Clear this short list and it goes on your return clean.
Treating box 1 as taxable income
Box 1 is the gross; box 2a is what's taxable. Reading the full box 1 as income overpays when a rollover, a Roth, or your own after-tax basis makes box 2a smaller, or zero.
Trusting a code 1 penalty
Code 1 means the payer knew of no exception, not that you owe the 10%. If disability, medical costs, a first home, or another exception applies, claim it on Form 5329 and the penalty comes off.
Forgetting to report a rollover
A direct rollover isn't taxed, but it's still reported. Leaving it off can trigger a notice, since the IRS holds the 1099-R even when box 2a is zero. Show the gross and a zero taxable amount.
Missing the box 4 credit
Federal tax withheld in box 4 is a payment you already made. Claim it on the withholding line of your 1040; leaving it off quietly overpays what you owe.
Reading old box numbers
The 2026 form split box 7 into 7a through 7d and renumbered box 8. Using last year's map can put an amount in the wrong place, so read the box labels, not the positions.
Guessing a missing taxable amount
If box 2b's "not determined" box is checked, don't just copy box 1. Subtract any rollover, qualified charitable distribution, or after-tax basis first, or you'll pay tax on money that isn't taxable.
One more
Don't overlook state taxes. Many states tax retirement income differently from the federal rules, and a few don't tax it at all. The box 4 withholding is federal only; state withholding, when it applies, sits in the state boxes, so read your state's rules alongside the federal ones before you file.
Filing it
How a Form 1099-R is filed
Recipients don't file a 1099-R; the plan, custodian, or insurer does. If you received one, your job is to report the amounts on your return. This section is for the payer side and for producing or replacing a copy.
1
E-file through IRIS
You can e-file 1099-series forms at no cost through the IRS IRIS portal, or through commercial software. E-filing is required once you're at 10 or more information returns of any type combined, and it carries the later IRS deadline of March 31.
Required at 10+ returns
2
Paper file by mail
Filing fewer than 10 returns, you can mail paper Copy A to the IRS with a Form 1096 transmittal by the end of February. Use the scannable official Copy A, not a printout of the red form, and keep your records.
Under 10 returns
3
Software or a preparer
Plan administrators, IRA custodians, and insurers issuing many forms, or handling state copies, can batch the filing, manage state requirements, and track the deadlines through commercial software or a preparer.
When it's at scale
Where this tool fits
This generator helps you fill out and produce a completed Form 1099-R, both the recipient copy and the IRS copy, that you can review, then e-file or print and mail yourself. It doesn't transmit anything to the IRS, it isn't a substitute for tax software or a tax professional, and it isn't tax advice. You're responsible for the accuracy of the figures and for meeting both deadlines.
Whichever route a payer takes, Copy B has to reach the recipient by their deadline, by mail or, with consent, electronically. A payer that withheld any federal tax must still furnish the copy so the recipient can claim the box 4 credit. If a mistake turns up after filing, send a corrected form with the CORRECTED box checked and an updated copy to the recipient, and fixing it before August 1 keeps any penalty in the lowest tier.
Need to report a retirement distribution?
A 1099-R lands on your Form 1040, on the IRA lines or the pension and annuity lines. Whichever form you need to report or produce, it's a click away, with the same plain-language approach.
The questions people ask most about pensions, IRAs, the box 7 code, rollovers, the 10% penalty, and the deadlines.
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is an information return a payer files to report money paid out of a retirement account: a pension or annuity payment, an IRA withdrawal, a 401(k) distribution, a rollover, a Roth conversion, or a death benefit. You get a copy so you can report it on your return, and the IRS gets a copy too.
Because a plan, custodian, or insurer paid or moved $10 or more out of a retirement account for you during the year. That covers pension and annuity payments, IRA and 401(k) withdrawals, rollovers from one account to another, Roth conversions, disability payments from a retirement plan, and benefits paid to a beneficiary after someone's death. A rollover still generates a 1099-R even though it usually isn't taxable.
It depends on the type of distribution. Box 2a shows the taxable amount, and it's often the same as the gross in box 1 for a normal pension or pre-tax IRA or 401(k) payout. A direct rollover, a return of your own after-tax contributions, and a qualified Roth distribution are usually not taxable, so box 2a may be zero. The Box 7 code is the fastest clue to how the money is treated.
The Box 7 code, shown in box 7a on the 2026 form, tells the IRS what kind of distribution you took. Code 7 is a normal distribution at age 59 and a half or older. Code 1 is an early distribution with no known exception, which may carry a 10% penalty. Code G is a direct rollover, which is usually tax-free. Code 4 is a death benefit paid to a beneficiary. Code Q is a qualified Roth IRA distribution, which is tax-free. A box can hold up to two codes.
A direct rollover is still a reportable distribution, so the plan files a 1099-R for it, usually with code G in box 7 and zero in box 2a. That means the money moved to another retirement account and isn't taxed now. You still report the rollover on your return: the gross goes on the pension-and-annuity or IRA line, and the taxable amount is zero. If any part was withheld or paid to you instead of rolled, that part can be taxable.
Maybe, if you took the money before age 59 and a half and no exception applies. The 10% additional tax is on the taxable amount, and it's on top of regular income tax. Code 1 in box 7 signals the payer didn't know of an exception. Even so, you can claim a valid exception, like disability, certain medical costs, a first-time home purchase, or a qualified birth or adoption, on Form 5329 when you file, so a code 1 form doesn't always mean you owe the penalty.
It means the payer couldn't figure out the taxable amount, so the box 2b Taxable amount not determined checkbox is marked and you have to work it out. Start with the gross in box 1, subtract any part that isn't taxable, like a rollover, a qualified charitable distribution, or your own after-tax contributions from box 5, and report the rest. The box 2b Total distribution box is separate and just means the account was fully paid out.
A 1099-R is required for a distribution of $10 or more. The recipient copy is generally due January 31, the copy filed with the IRS is due by the end of February on paper or March 31 if you e-file, and a due date that lands on a weekend or holiday moves to the next business day. Anyone filing 10 or more information returns of any type combined has to e-file.
The 2026 form splits the old Box 7 into boxes 7a through 7d: 7a holds the distribution code, 7b is the IRA, SEP, or SIMPLE checkbox, and 7c and 7d are new for reporting a distribution from a Trump account and its excess-contribution earnings. Box 8 was renumbered to boxes 8a and 8b, and the IRS added code Y in box 7a to flag a qualified charitable distribution, which is optional to use for 2026.
No. The generator builds a completed, downloadable Form 1099-R that you can preview free, then you e-file it through the IRS system or print and mail it. It's a document tool, not an e-file transmitter, so you stay in control of when and how it's filed.
Sources
Where these rules come from
Every box, code, threshold, and deadline on this page traces back to primary IRS guidance. Verify any of it at the source.
This page is educational and doesn't provide legal, tax, or financial advice, and isn't affiliated with the IRS. A Form 1099-R should reflect the distributions a plan actually paid and the correct recipient details and code. Rules, forms, codes, thresholds, and penalty amounts change and are adjusted for inflation, so confirm current details against the IRS sources above or a qualified tax professional. The tax estimator is a rough planning figure, not a bill.
Support
Not sure which code fits, or whether a distribution is taxable? A person answers, day or night
Which box 7 code to use, whether a payout is taxable, whether the 10% penalty applies, and where an amount goes on your return all trip people up, so you can reach a person any hour.
Live chat, 24/7
Fastest for a quick question mid-form. Start a chat from any page and keep working on the 1099-R while you wait.
Call us
+1 857 444 9266, any hour. Real answers on the boxes, the codes, and the two deadlines.
Email
info@epaystubs.net for anything that needs a written reply, like a taxability question or a distribution-code detail.
Make sense of your 1099-R
Read the box 7 code, check the taxable amount in box 2a, and report the distribution with confidence. And if you need to produce or replace a 1099-R, let the tool drop each amount in the right box and build both the recipient copy and the IRS copy, ready to review, e-file, or mail.
