FAQs – 1099-R Tax Form

Sep 19, 2026

Frequently asked questions explain how the ERS 1099-R form is used to report pension benefits and refunds of contributions for a tax year. Guidance covers what the form is, when it is mailed, what to do if it is not received, and how to request a duplicate copy. It also details why multiple copies may be issued and how Distribution Codes in Box 7 relate to monthly benefits, rollovers, and early distributions.

LanguageEnglish

CategoryForms

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

What’s a 1099-R form?

Mailing timeline and substitute action if not received

Receiving multiple copies and Distribution Codes

Handling different retiree or former-member situations

FAQs – 1099-R Tax Form Tax rules applicable to the ERS reporting of pension benefits have not changed much from 2008 to current. The following are some of the most frequently asked questions about the 1099-R form to help you understand the information on this important document. If you need help in changing your withholding from your pension benefits, the ERS can assist you. However, since the ERS does not provide tax “advice”, we recommend that you contact your tax consultant or the IRS for specific information on your tax-related needs. The following are common questions regarding the Form 1099-R issued by the ERS. For more information on the federal tax treatment of pension benefits paid by the ERS you may wish to consult a professional tax advisor. Also, you can find more detailed information on payments from employer plans in: IRS Instructions for Form 1040, IRS Publication 575, Pension and Annuity Income ; or IRS Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) . These publications are available from a local IRS office, on the web at [www.irs.gov](www.irs.gov), or by calling (800) TAX-FORM or (800) 829-3676 . 1) What’s a 1099-R form? The form reports the amount of income (pension benefits or refund of contributions) you received from the ERS during the tax year, which is information you need to complete your federal and State tax returns. 1099-R forms are mailed by the end of January each year. If the end of January falls on a Saturday, Sunday, or legal holiday, forms will be mailed by the next business day. 2) What happens if I haven’t received my tax form from the ERS? We mailed your tax form to the address we had on record. If you moved, be sure to contact us with your new address. Please wait until mid-February to request a duplicate Form 1099-R to allow the Post Office time to deliver your mail. If you haven’t received the Form 1099-R by then, please call our office at (808) 586-1735 and we will reprint your Form 1099-R and mail it to your address on file. Allow at least one week for mail delivery. Note: If there was a change in mailing address during the year, please submit a written statement to update the current mailing address on file or call our office. An ERS-211,"Mailing Address Change” form is available in the Retirees>>Pension Forms section of our website. Upon notification of your address change, a reprint of your Form 1099-R will be issued. FAQs 1099-v2022 1 Updated 11/30/2022 3) Why did I receive more than one copy of Form 1099-R? You may receive a separate Form 1099-R for (a) the portion of payment based on the IRS Distribution Codes in Box 7 of Form 1099-R (see below for an explanation of the Distribution Codes) or (i) monthly pension benefit plus amount of Option Refund payment that was not rolled over to another retirement account (ii) portion of Option Refund payment rolled over to another retirement account (iii) portion of Option Refund payment subject to Early Distribution rules (b) each type of pension benefit payment (such as retiree and beneficiary) subject to income taxes. (i) retirement based upon your membership in the ERS (ii) continuing beneficiary payment from a deceased member (c) if you turn age 59-1/2 during the tax year 3a) For Retirees and Continuing Beneficiaries The Form 1099-R with a Distribution Code 2, 3, 4, or 7, in Box 7 represents your monthly pension benefits paid during the year. If you retired under Option 4 or 5 of the Contributory Plan or Hybrid Plan, the amount not rolled over to another qualified retirement plan may also be included in these totals (such as the nontaxable portion of your Option 4 or 5 refund) . The Form 1099-R, with a Distribution Code G in Box 7, represents amounts that you elected to roll over to another qualified retirement account, such as an Individual Retirement Account (IRA) . The ERS transferred these funds directly to the financial institution as directed by you.

FAQs

What does a 1099-R form report for the tax year?

It reports the income you received from the ERS during the tax year, including pension benefits or refunds of contributions, which you use to complete federal and State tax returns.

What should you do if you haven’t received your 1099-R?

Wait until mid-February for delivery time, then call the office for reprinting and mailing if still not received. If your mailing address changed, submit a written statement to update it or call to update your address on file.

Why might you receive more than one copy of Form 1099-R?

You may receive separate forms by Distribution Code portion of payment or by type of pension benefit payment (such as retiree vs. beneficiary). Multiple copies can also relate to timing events like turning age 59-1/2 during the year or receiving option refund amounts under different rules.

Sep 19, 2026

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