Form 1099-R is an IRS tax document that the Plan must distribute when there is a taxable event on your account. The form provides you and the federal government with information on benefits paid and amounts withheld for federal and state income tax.

Per IRS regulations, tax documents (including 1099-Rs) must be mailed by January 31 each year. We recommend waiting at least 10 business days after January 31 before requesting a reprint.

Frequently asked questions
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A taxable event is any action or transaction that may result in taxes owed to the government. You will receive Form 1099-R related to the following taxable events:

  • Distribution from your account (partial, full, periodic or unforeseeable emergency)
  • Small inactive account withdrawals
  • Plan loan defaults
  • A rollover or conversion. However, while all rollovers are considered reportable, not all are considered taxable. For more information on rollovers, see the section below labeled "Can I expect to receive a 1099-R if I completed a rollover or conversion?"

You will not receive Form 1099-R for the following, which are not taxable events:

  • Deferred contributions from your paycheck. These are detailed in your employer-distributed Form W-2
  • A Plan loan that has not defaulted
  • Purchase of service credit
  • Internal Plan to Plan transfers in which "transfer" (not "rollover") was selected on the Internal Plan to Plan transfer form at the time of processing
In short, yes. Rollovers and conversions are considered reportable, which means you’ll receive a 1099-R. But whether your rollover is taxable and what shows up on your 1099-R can depend on a few factors. The information below covers the most common factors that affect how your rollover or conversion is reported on Form 1099-R.

An outgoing rollover means you rolled your retirement savings from one plan to another. For example, you could roll over funds from a retirement plan offered by a previous employer to a plan offered by your current employer.

Rollovers from a pre-tax plan to a non-Roth product are not taxable. If you completed this type of rollover:

  • Box 2(a) will be blank, indicating the rollover is not taxable
  • Box 7 will read Code G, which means that it’s a rollover and it’s reportable

Rollovers from a pre-tax plan to a Roth IRA are taxable. If taxes were withheld at the time of processing, they will be reported on the same 1099-R in the applicable Federal and State tax boxes. For example:

  • Box 2(a) will display a taxable amount
  • Box 7 will read Code G, which means that it’s a rollover and it’s reportable

If you converted pre-tax funds to Roth within your account, you’ll receive a 1099-R. If no taxes were withheld when your request was processed, your 1099-R may show:

  • Box 2(a) will have the taxable amount
  • Box 7 will have a code G, which means that it’s a rollover and it’s reportable

If you had taxes withheld when your request was processed, you’ll receive two 1099-Rs.

  • The first will indicate that the taxes were satisfied
  • The second will represent the actual amount that was converted within your plan
Yes. The form is available on the website. You can find this in the “Documents & Statements” section in the main menu once you log in.
You will receive a Form 1099-R for each taxable event. For example, if you had a loan default and took a distribution in the same tax year, you will receive more than one 1099-R and each will be mailed separately. Therefore, be sure you have received all Form 1099-Rs related to the prior year’s processing before you report your taxes.
Certain state and local public safety employees, who have separated from service, and have attained age 50, or 25 years of service are not subject to the 10% early withdrawal tax. To have this exclusion appear correctly on your 1099-R, you would have needed to indicate this at the time of your withdrawal request. If this was not declared, you will be subject to the 10% early withdrawal tax.