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 on page 45.
    • 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, because certain codes are out-of-scope: code 2 (if the “IRA/SEP/SIMPLE” box is checked), 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 (if any part of the distribution is taxable, which needs to be determined). 
    • Occasionally the code in box 7 is two characters, not one. In such cases, if either character is out-of-scope, then the form, and the entire return, is out-of-scope.

1099-R Form – Recipient Name and SSN/ITIN

  • For a MFJ return, select whether the recipient is the taxpayer or the spouse.
  • If the SSN on the paper Form 1099-R is incorrect, the taxpayer needs to get a corrected form.
  • If the SSN field on the paper Form 1099-R is blank, this is not a valid Form 1099-R.
    • Warning: If the taxpayer has an ITIN and presents a paper Form 1099-R which has an SSN on it, the return must be paper-filed. Create a note (page 8) saying that. (Note: If the paper form has the ITIN for the taxpayer, that’s fine – the return can be e-filed.)

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 will fill in employer name and address after the employer's identification number (EIN) is entered.
      • Make any changes necessary so that 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 section.
  • If the TaxSlayer-provided address information doesn’t match the address on the paper Form 1099-R, change the address on the TaxSlayer 1099-R page to match the address on the paper Form 1099-R, and advise the taxpayer to update their address with the issuer.
    • If there is no address on the Form 1099-R, leave the TaxSlayer-provided address as is.

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