File Form 1099-R Online for 2026 Tax Year

What Is Form 1099-R?

Form 1099-R is an IRS information return. It is used to report distributions of $10 or more from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, survivor income benefit plans, disability payments under life insurance contracts, and charitable gift annuities. Recipients use the information to report taxable income on their federal tax returns.

Who Should File Form 1099-R?

If any entity, such as a business, financial institution, plan administrator, trustee, or other payer, makes a designated distribution of $10 or more from any of the above arrangements to a recipient, then they must file Form 1099-R for that recipient.

What Types of Payments Should Be Reported on Form 1099-R?

Form 1099-R is used to report payments such as:

• Withdrawals from a traditional IRA or employer retirement plan
• Pension or annuity payments
• Rollovers and Roth conversions that are reportable
• Certain death benefit payments (including some payments to beneficiaries of deceased participants) connected to these arrangements
• Certain disability payments made from a retirement plan

What Are The New Updates on Form 1099-R for the 2026 Tax Year?

The biggest Form 1099-R change for 2026 comes from the One Big Beautiful Bill Act (OBBBA). The updated form introduces three new checkboxes in Box 7: checkbox 7b for IRA, SEP, and SIMPLE plans; checkbox 7c for Trump Account reporting; and new box 7d for reporting earnings on excess contributions.

Filing Requirements For Form 1099-R

Everything you need to know before filing:

• File Form 1099-R for each distribution of $10 or more from a pension, annuity, IRA, retirement plan, or related insurance contract
• File a copy with the IRS and furnish a separate copy to the recipient who received the distribution
• Have payer and recipient TINs ready before you file, along with distribution amounts, federal income tax withheld, and the correct Box 7 distribution code, since this code tells the IRS how the distribution should be taxed
• eFiling is required if you submit 10 or more information returns in total
• Keep a copy of your records in the event you need to verify reported amounts, taxes withheld, or justify any corrections

In case you find an error after submitting, you can file a corrected Form 1099-R promptly and furnish corrected statements to recipients. Late, missing, or incorrect returns can trigger IRS penalties, so it's worth getting it right the first time.

When Is Form 1099-R Due for the 2026 Tax Year?

Deadlines shift to the next business day if they fall on a weekend or legal holiday. Penalties will apply if you miss a deadline. These are the important dates to remember for the 2026 tax year:

How to eFile Form 1099-R with 1099Online

Whether you are eFiling one form or a thousand, 1099Online keeps the process simple. Enter your data using your preferred method, complete your forms, and send everything securely to the IRS and any required state agencies.

Step 1: Enter Form and State Information
Enter 1099-R information manually or import your data in bulk using your preferred method. Add state-specific details and complete any required state reconciliation form where applicable.

Step 2: Opt In to Recipient Copy Distribution
Choose whether 1099Online delivers recipient copies by secure email or USPS print & mail.

Step 3: Review and Transmit
Review your filing summary and submit securely to the IRS and, where applicable, to state tax agencies.

1099-R State Filing Requirements

Frequently asked questions