Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Retirement Income; Form 1040, Lines 15-16

Retirement Income Documents

Taxable Portion (continued)

Amounts from Form 1099-R are reported as follows:

  • If the IRA/SEP/SIMPLE box is not checked on Form 1099-R
    • the gross amount from box 1 of Forms 1099-R, CSA- and CSF-1099-R is entered on Form 1040, line 16a, Pensions and annuities
    • the taxable amount from box 2a of Form 1099-R, CSA- and CSF-1099-R is entered on Form 1040, line 16b, Taxable amount (pensions and annuities)
  • If the IRA/SEP/SIMPLE box is checked on Form 1099-R
    • report the gross amount on Form 1040, line 15a, IRA distributions
    • report the taxable amount on Form 1040, line 15b, Taxable amount (IRA distributions)

Any amount of federal income tax withheld on Forms 1099-R, CSA- and CSF-1099-R is entered in the Payments section of the return.

Form 1099 with check in box for IRA/SEP/SIMPLE and Form 1040 with IRA distributions and Pensions and annuities lines highlighted