Form 1099-R is the Internal Revenue Service form reporting a taxpayer’s distributions from pensions, annuities, IRAs, insurance contracts, profit-sharing plans and/or retirement plans (including section 457 state and local government plans).

The following information may be helpful in interpreting your Form 1099-R. 

Specific information may be obtained by clicking on the appropriate section of the Form 1099-R image.

This information is intended only to help clarify the form’s layout and is not provided in lieu of the advice or expertise of a professional tax adviser or official.

More information is available at Form 1099-R FAQ.

Address/identification boxes

PAYER’S name
CalSTRS name, mailing address and telephone number.

PAYER’S Federal identification number
CalSTRS federal tax identification number with the IRS.

RECIPIENT’S identification number
Social Security number of the person receiving the benefit.

RECIPIENT’S name
Name and address of person receiving the benefit.

Account number (optional) CalSTRS provides the Social Security number on the account of the person or member who provides Family Allowances or Survivor Benefits.

Benefit Type
Each benefit type receives a separate Form 1099-R, for instance, Service Retirement, Defined Benefit Supplement or Cash Balance.

Paid benefit information boxes

(Numbers refer to 1099-R box numbers)

1 – Gross distribution
The total of all benefits of this type disbursed during this tax year.

2a – Taxable amount

• Based on information available to CalSTRS, it is the amount of the disbursed benefit generally deemed taxable.
• A blank box is not an indication that the benefit is exempt from taxation. It may indicate that CalSTRS could not calculate the actual taxable amount of the benefit (see 2b below).

2b – Taxable amount not determined/Total distribution

• An ‘X’ in the first check box means CalSTRS could not determine the taxable amount.
• An ‘X’ in the second box means refunds, cash-out and/or death benefit distributions issued in the tax year exhausted the balance and closed the account.

3 – Amount in box 2a eligible for capital gain election
CalSTRS does not use this box.

4 – Federal income tax withheld
Amounts deducted from disbursements for federal income tax purposes.

5 – Nontaxable Contributions
Gross distribution minus taxable amount (box 1 minus box 2a).

6 – Net unrealized appreciation in employer’s securities
CalSTRS does not use this box.

7 – Distribution Code
Identifies the type of distribution received:

1 – Early distribution, no known exception
2 – Early distribution, exception applies
3 – Disability
4 – Payment to beneficiary or beneficiaries based upon death of an active or retired CalSTRS member
7 – Normal distribution
G – Direct rollover

IRA / SEP
CalSTRS does not use this box.

8 – Other
CalSTRS does not use this box.

9a – Your percentage of total distribution
Only for Death Benefit payments issued to multiple beneficiaries per tax year.

9b – Total Employee contributions
Amount of a member’s account’s previously taxed contributions remaining for Simplified Method exclusion. Each year the amount is reduced by the value of excludable contributions disbursed. 

10 and 11 – Amount allocable to IRR and first year of designated Roth contributions
CalSTRS does not use these boxes.

14 - State income tax withheld
Amounts deducted from disbursements for state income tax purposes.

15 - State / Payer’s state number
CalSTRS tax identification number with California Franchise Tax Board.

Disclaimer

This information is not intended as tax advice. For more information, contact a professional tax adviser, the Internal Revenue Service or California Franchise Tax Board.

California Franchise Tax Board

• 800-852-5711
• 916-845-6500 (from outside the U.S.)

Internal Revenue Service

• 800-829-1040