1099-R, Distributions From Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc., 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
total disability payments under life insurance contracts, charitable
gift annuities, etc.
Also, report on Form 1099-R death benefit payments made by employers
that are not made as part of a pension, profit-sharing, or retirement
plan. Reportable disability payments made from a retirement plan must
be reported on Form 1099-R. Generally, do not report payments subject
to withholding of social security Medicare Taxes on this form.
Report such payments on Form W-2, Wage Tax Statement. Generally, do
not report amounts totally exempt from tax, such as workers compensation Department of Veterans Affairs (VA) payments. However,
if part of the distribution is taxable part is non-taxable, report
the entire distribution.