File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from:
- Profit-sharing or retirement plans.
 - Any individual retirement arrangements (IRAs).
 - Annuities, pensions, insurance contracts, survivor income benefit plans.
 - Permanent and total disability payments under life insurance contracts.
 - Charitable gift annuities, etc.
 
Current revision
Recent developments
Entering code “Y” in a 2025 Form 1099-R, box 7; is optional -- 16-OCT-2025
Reporting relief for issuers of a commercial annuity contract completing box 8 of a 2025 Form 1099-R -- 9-OCT-2025