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

Income — Retirement Income Workout

Retirement Plan Distributions

What if the taxable portion is not calculated?

If the payer did not include the taxable amount in box 2a of Forms 1099-R, CSA- or CSF-1099-R, or if the taxpayer has Form RRB 1099-R, you will need to compute the taxable portion of the distribution. The following will help you determine the additional information that is needed to calculate the taxable portion of distributions from IRAs, pensions, or annuities.

Tax software hint.

Refer to the sample 1099-R Exclusion Worksheet, in the Volunteer Resource Guide, Income tab.