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eFile Form 1099-R Online

Securely prepare and file Form 1099-R to report distributions from pensions, annuities, individual retirement arrangements (IRAs), and charitable gift annuities.

What is Form 1099-R?

Form 1099-R is an IRS information return used to report distributions related to retirement benefits. This includes payments from pensions, annuities, retirement or profit-sharing plans, individual retirement arrangements (IRAs), and certain insurance contracts.

The form is commonly used by private and public pension plans that fall outside the Civil Service Retirement System. In addition, Form 1099-R is used to report employer-paid death benefits when those payments are not made as part of a pension, profit-sharing, or retirement plan.

Who Must Report Form 1099-B?

Form 1099-R must be filed by payers that make distributions related to retirement, insurance, or similar benefit arrangements during the tax year.

You are required to report payments on Form 1099-R if you issue distributions from any of the following:

  • Pensions, annuities, and retirement or profit-sharing plans

  • Individual Retirement Arrangements (IRAs), including traditional and Roth IRAs

  • Insurance contracts and survivor income benefit plans

  • Charitable gift annuities and similar arrangements

  • Permanent and total disability payments made under life insurance contracts

  • Employer-paid death benefits that are not paid through a pension, retirement, or profit-sharing plan

Form 1099-R is also used to report:

  • Roth contributions and conversions

  • Death benefit payments

  • Disability distributions

Important Note: Payments that are subject to Social Security and Medicare tax withholding should be reported on Form W-2, not on Form 1099-R.

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1099-R IRS Deadlines

The deadline for filing Form 1099-R with the IRS is typically March 31st.

Recipient Copies: January 31st

IRS Deadline: March 31st 

Note: If an IRS due date falls on a weekend, or holiday, the due date will be the next business day. Exact deadlines for each year can be found on the IRS website. 

Information Needed to File Form 1099-R

To accurately complete Form 1099-R, you’ll need to collect the following payer, recipient, and distribution details.

1. Payer Information

Details about the organization issuing the distribution:

  • Legal name

  • Taxpayer Identification Number (TIN)

  • Mailing address

2. Recipient Information

Information about the individual receiving the distribution:

  • Name

  • TIN

  • Address

  • Account or plan number

3. Distribution and Contribution Details

This section reports specifics about the payment, which may include:

  • Gross distribution amount

  • Taxable amount

  • Employee contributions or insurance premiums

  • Distribution code describing the type of payment

  • Recipient’s percentage of the total distribution (if applicable)

  • Total employee contributions

4. Federal Income Tax Withheld

Report any federal income tax withheld from the distribution, if applicable.

5. State and Local Tax Information

Include required state or local details, such as:

  • State and local wages or distributions

  • State and local income tax withheld

How to File Form 1099-R Online with eFileMyForms

Filing your 1099-R forms online is faster, more accurate, and more affordable than traditional paper filing. Our streamlined process takes just minutes:

Step 1: Gather Your Information

Before you start, collect W-9 forms from all recipients and validate them with a TIN validation.

  • Contractor’s legal name and business name (if different)
  • Mailing address
  • Tax Identification Number (TIN) or Social Security Number
  • Total amount paid during the tax year
  • Your business EIN and contact information

Step 2: Enter or Import Your Data

Choose the method that works best for your business:

  • Manual entry: Perfect for businesses filing 1-10 forms
  • Excel/CSV upload: Bulk import for 10-100 forms using our template

Step 3: Review and Validate

Our system automatically checks for common errors including:

  • Missing or invalid TIN numbers
  • Incorrect name/TIN combinations
  • Address formatting issues
  • Missing required information

Step 4: Submit and Deliver

Once you approve your forms:

  • We e-file directly with the IRS (same business day for submissions before 5 PM ET)
  • Recipient copies are printed and mailed via USPS
  • You receive confirmation of IRS acceptance
  • All forms stored securely for 3+ years

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Frequently Asked Questions to IRS Form 1099-R

What Is IRS Form 1099-R?

Form 1099-R is an IRS information return used to report distributions related to retirement and similar benefit arrangements. This includes payments from pensions, annuities, retirement or profit-sharing plans, individual retirement arrangements (IRAs), and certain insurance contracts.

The form is commonly used by private and public pension plans that are not part of the Civil Service Retirement System. It is also used to report employer-paid death benefits when those payments are not made through a pension, retirement, or profit-sharing plan.

Form 1099-R Filing Deadlines for the 2025 Tax Year

For the 2025 tax year, the following deadlines apply:

  • February 2, 2026 – Deadline to furnish Form 1099-R to recipients

  • March 2, 2026 – Deadline for paper filing with the IRS

  • March 31, 2026 – Deadline for electronic filing with the Internal Revenue Service

Is State Filing Required for Form 1099-R?

State filing requirements for Form 1099-R vary by state.

  • Some states require direct filing with the state tax agency

  • If a state participates in the Combined Federal/State Filing (CF/SF) Program, the IRS will forward applicable federal filings to the state at no additional cost

Always review your state-specific filing requirements to confirm whether separate submission is required.

Is Form 1096 Required for Form 1099-R?

  • Form 1096 is required only when filing Form 1099-R on paper

  • Form 1096 is not required when filing Form 1099-R electronically

When Should Form 1099-R Be Corrected?

If Form 1099-R is rejected by the IRS or you discover an error after filing, corrections should be made as soon as possible.

Corrections may be filed electronically or by paper. If the error involves recipient information, you must:

  • File a corrected form with the IRS

  • Furnish a corrected copy to the recipient

Penalties for Not Filing Form 1099-R

Failure to file Form 1099-R accurately and on time may result in IRS penalties. Penalty amounts generally range from $60 to $680 per form, depending on how late the filing occurs and the size of the organization.

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