Reporting relief for issuers of a commercial annuity contract completing box 8 of a 2025 Form 1099-R

If you are the issuer of a commercial annuity contract completing a 2025 Form 1099-R, you are not required to enter the amount of the year-end value of an annuitized contract in box 8. You can disregard the instructions under Value of annuitized annuity contract, which appears under Box 8. Other in the Instructions for Forms 1099-R and 5498.