[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302973-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-302973-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-forms-1099-r-and-5498-distributions-from-pensions-annuities-retirement-or-profit-sharing-plans-iras-insurance-contracts-etc","Instructions for Forms 1099-R and 5498 - Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.","","Instructions for preparing IRS Forms 1099-R and 5498 for distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, and related arrangements. Covers section references and provides updates for 2026, including address field changes, new and renumbered boxes, optional reporting items, and qualified long-term care and qualified charitable distribution treatment. Includes reminders on Pub. 1099 topics, filing timing, IRIS e-filing, online fillable PDFs, and specific Form 1099-R reporting rules and cross-references.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-forms-1099-r-and-5498-distributions-from-pensions-annuities-retirement-or-profit-sharing-plans-iras-insurance-contracts-etc/302973/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-forms-1099-r-and-5498-distributions-from-pensions-annuities-retirement-or-profit-sharing-plans-iras-insurance-contracts-etc/302973.png","ImageObject",442,249,{"name":42,"@type":43},"Olivia Brown","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What are the key 2026 changes mentioned for Form 1099-R and Form 5498?","Question",{"text":63,"@type":64},"The instructions describe separated address entry boxes, new boxes 7a–7d and renumbered boxes 8a–8b on Form 1099-R, plus a new code HP for box 14b on Form 5498. They also note specific optional and updated reporting rules tied to those boxes and codes.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When is code Y optional for a qualified charitable distribution on Form 1099-R?",{"text":68,"@type":64},"For tax year 2026, using code Y to report a qualified charitable distribution is optional. A filer may choose to enter code Y in box 7a but is not required to do so.",{"name":70,"@type":61,"acceptedAnswer":71},"What reminders and general topics are referenced beyond the specific instructions?",{"text":72,"@type":64},"The document points to Pub. 1099 for topics including who must file, when and where to file, electronic reporting, corrected and void returns, recipient statements, TINs, backup withholding, penalties, and chapter 4 definitions. It also explains due-date timing for weekends and legal holidays.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},302973,1790223941,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":136,"language":137,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":12,"update_tm":141,"read_time":142},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","2026  \nInstructions for Forms 1099-R and 5498  \nDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Forms 1099-R and 5498 and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1099R](IRS.gov/Form1099R or)[ or](IRS.gov/Form1099R or) [IRS.gov/Form5498](IRS.gov/Form5498) .  \nYou can get Pub. 1099, General Instructions for Certain Information Returns, at [IRS.gov/Pub1099](IRS.gov/Pub1099) .  \nWhat’s New  \nAddress fields. For the payer’s and recipient’s information, we separated the address fields into separate entry boxes on Form 1099-R.  \nFor the trustee’s or issuer’s and participant’s information, we separated the address fields into separate entry boxes on Form 5498.  \nNew boxes 7a–7d of Form 1099-R. We renumbered box 7 and the “IRA/SEP/SIMPLE” checkbox to boxes 7a and 7b and we added boxes 7c (Trump account) and 7d (Earnings on excess contributions) . See the instructions for boxes 7c and 7d of Form 1099-R, later.  \nRenumbered box 8 of Form 1099-R. We renumbered box 8 and the percentage box to boxes 8a and 8b.  \nReporting the actuarial value of the contract inbox 8a is optional for 2026 Form 1099-R. For tax year 2026, the issuer of a commercial annuity contract that has been annuitized is not required to enter the amount of the year-end value of an annuitized contract in box 8a.  \nQualified long-term care distribution reported on Form 1099-R. For tax years after 2026, participants will be able to receive qualified long-term care distributions. Those distributions will be reported on Form 1099-R and are taxable to the participant, but will not be subject to the 10% additional tax.  \nNew code HP for box 14b of Form 5498. We added“HP” as the code to use for the repayment of a qualified first-time home purchase distribution. See the instructions for boxes 14a and 14b of Form 5498, later.  \nReminders  \nIn addition, to these specific instructions, you should also use Pub. 1099 for information on the following topics.  \n• Who must file (certain foreign financial institutions (FFIs) and U.S. payers that report on Form(s) 1099 to  \nsatisfy their Internal Revenue Code chapter 4 reporting requirements) .  \n• When and where to file.  \n• Electronic reporting.  \n• Corrected and void returns.  \n• Statements to recipients.  \n• Taxpayer identification numbers (TINs) .  \n• Backup withholding.  \n• Penalties.  \n• The definitions of terms applicable for chapter 4 purposes that are referenced in these instructions.  \n• Other general topics.  \nDue dates. If the filing due date in these instructions falls on a Saturday, Sunday, or legal holiday, you will be considered to have timely filed if you file by the next day that is not a Saturday, Sunday, or legal holiday.  \nLegal holidays for this purpose are legal holidays in the District of Columbia or a statewide legal holiday where the return is required to be filed. Also, a leap year does not extend the filing deadline. Dates of February 28 in these instructions remain February 28 even in leap years; the due date does not become February 29.  \nInformation Returns Intake System (IRIS). The IRS has developed IRIS, an online portal for e-filing information [returns. Go to](returns. Go to IRS.gov/IRIS for more)[ IRS.gov/IRIS](returns. Go to IRS.gov/IRIS for more)[ for more](returns. Go to IRS.gov/IRIS for more)  \ninformation.  \nOnline fillable forms. To ease statement furnishing requirements, Copies B, C, 1, and 2 have been made fillable online in a PDF format available at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Form1099R](Form1099R and IRS.gov/Form5498. You)[ and](Form1099R and IRS.gov/Form5498. You)[ IRS.gov/Form5498](Form1099R and IRS.gov/Form5498. You)[. You](Form1099R and IRS.gov/Form5498. You) can complete these copies online for furnishing statements","cbCaijWt2J03ogPG","https://ap.wps.com/l/cbCaijWt2J03ogPG","pdf",696395,29,"English","# Future Developments\n## What’s New (2026)\n# Reminders\n## Due dates and filing rules\n## IRIS and online fillable forms\n# Specific Instructions for Form 1099-R","[{\"question\":\"What are the key 2026 changes mentioned for Form 1099-R and Form 5498?\",\"answer\":\"The instructions describe separated address entry boxes, new boxes 7a–7d and renumbered boxes 8a–8b on Form 1099-R, plus a new code HP for box 14b on Form 5498. They also note specific optional and updated reporting rules tied to those boxes and codes.\"},{\"question\":\"When is code Y optional for a qualified charitable distribution on Form 1099-R?\",\"answer\":\"For tax year 2026, using code Y to report a qualified charitable distribution is optional. A filer may choose to enter code Y in box 7a but is not required to do so.\"},{\"question\":\"What reminders and general topics are referenced beyond the specific instructions?\",\"answer\":\"The document points to Pub. 1099 for topics including who must file, when and where to file, electronic reporting, corrected and void returns, recipient statements, TINs, backup withholding, penalties, and chapter 4 definitions. It also explains due-date timing for weekends and legal holidays.\"}]","Instructions for Forms 1099-R and 5498 - Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | PDF",1789799296,10]