Fillable 1099-R (2026)
Show retirement account distributions on a printable 2026 1099-R. Box 1 is the total distribution, Box 2a the taxable amount, and Box 7 the distribution code. Pick the code that matches your withdrawal type.
IRS field notes
Box 1 reports the total distribution from a retirement account or IRA. Box 2a shows the taxable amount, and Box 2b may be checked if the taxable amount is not determined. Box 7 holds the distribution code, which tells the IRS whether the withdrawal is a normal distribution, early distribution, rollover, or other type.
How it works
A 1099-R is issued when you take money out of an IRA, 401(k), pension, or annuity. The payer reports the distribution to the IRS and sends you a copy. The distribution code in Box 7 is important because it determines whether penalties apply for early withdrawals or whether part of the distribution is nontaxable.
Example
| Field | Example value |
|---|---|
| Payer | Retirement Trust Co. |
| Recipient | Jane Q. Taxpayer |
| Box 1 — Total distribution | $8,000 |
| Box 2a — Taxable amount | $8,000 |
| Box 2b — Taxable amount not determined | No |
| Box 4 — Federal tax withheld | $800 |
| Box 7 — Distribution code | 7 (normal) |
Distribution codes matter
Box 7 codes describe your distribution type. Code 7 is a normal distribution at age 59½ or older, Code 1 is an early distribution before age 59½, and Code G marks a direct rollover that is not taxable. Choose the code that matches your withdrawal so the form stays accurate.
Important
TaxForge is not affiliated with, endorsed by, or approved by the IRS. This is a fillable template for your convenience — always compare it with the official IRS form before you file.
Frequently Asked Questions
What is Box 2a?
Box 2a is the taxable portion of your distribution. If it is left blank, the taxable amount may not be determined and Box 2b is checked.
What does Code 7 mean?
Code 7 is a normal distribution made when you are age 59½ or older — it is not subject to the 10% early-withdrawal penalty.
Can I avoid tax with a rollover?
A direct rollover into another retirement account is reported with Code G and is not taxable if done within the required time limits.
Is my IRA withdrawal reported?
Yes, any distribution from an IRA, 401(k), pension, or annuity is reported on a 1099-R when it reaches the payer’s reporting rules.
What is the early distribution penalty?
Withdrawals before age 59½ generally face a 10% additional tax on the taxable portion unless an exception applies.
Do I report a 1099-R on my return?
Yes, the taxable amount from Box 2a is reported on your 1040, and the distribution is also listed on the 1099-R line if required.
What if the payer did not withhold?
If Box 4 is blank or zero, no federal tax was withheld — you may need to make an estimated payment to avoid underpayment penalties.