File this form 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.
Use Distribution Code 2 on Form 1099-R to report retirement plan (including IRAs) participant distributions made in 2017 due to Hurricanes Harvey, Irma, or Maria.
Other Items You May Find Useful
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Publication 15 (Circular E), Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically
Comment on Form 1099-R
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