1099-R Forms

  • Pensions and annuity income and IRA distributions are reported on three different versions of Form 1099-R:
    • The standard version, entered in TaxSlayer on the Form 1099-R page [Income > Form 1099-R / RRB, SSA > Add or Edit a 1099-R]
    • Form CSA 1099-R (issued by the U.S. government), a close variant of the standard form, entered on the same TaxSlayer page as the regular 1099-R. The differences are discussed in the section Office of Personnel Management (OPM) CSA 1099-R form, page 44.
    • Form RRB-1099-R, for railroad retirement pensions. Follow the instructions in the section which discusses that form, on page 45; the form is entered on a different TaxSlayer page from the regular 1099-R.
  • Box 7 of the paper Form 1099-R is critical, as some codes are out-of-scope: code 5, code 8, code 9, code A, code D (if box 2a is blank and the taxpayer is unable to obtain the taxable amount from the issuer), code E, code J (if any part of the distribution is taxable, which needs to be determined), code K, code N, code P, code R, and code T (same caveat as code J).
    • Sometimes box 7 has two characters, not one; if either character is out-of-scope, the return is out-of-scope.

1099-R Form – Recipient Name and SSN/ITIN

  • For a MFJ return, select the recipient (taxpayer or spouse).
  • If the SSN on the paper Form 1099-R is incorrect, the taxpayer needs to get a corrected form.
  • If the SSN on the paper Form 1099-R is blank, it’s not a valid Form 1099-R.
    • Warning: If the taxpayer has an ITIN and presents a paper Form 1099-R with an SSN (not an
    • ITIN, which is ok), you must either paper-file or create a substitute 1099-R.

1099-R Form – Payer Information

  • Payer’s ID – enter the EIN.
    • If employer information has been entered in another return at the same site during the current or prior year, TaxSlayer fills in employer name and address after the EIN is entered.
      • Make any changes necessary so the information on the W-2 page matches the paper copy. (Some employers use the same EIN for W-2s with different employer addresses.  Also, companies move.)
    • Ampersands (&), hyphens (–), and slashes (/) are allowed in the employer’s name field.

1099-R Form – Recipient Address 

  • TaxSlayer automatically uses taxpayer information from the Basic Information section to fill in the Recipient Information.
  • If the TaxSlayer-provided address doesn’t match the paper Form 1099-R, change the address on the TaxSlayer 1099-R page to match the paper Form 1099-R, and advise the taxpayer to update their address with the issuer.
    • If there’s no address on the Form 1099-R, leave the TaxSlayer-provided address as is.

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