When Do I Need a 1099-R Substitute?

The Internal Revenue Service (IRS) requires an employer or profit-sharing administrator to issue documentation showing wages, additional income and tax withholdings, so a taxpayer can use the document for tax filing purposes. Income from retirement plans, annuities, IRAs and insurance contracts is usually reported on Form 1099-R. If you do not receive a 1099-R, you can request a 1099-R substitute.

If your employer or retirement advisor did not issue Form 1099-R Form for funds allocated to you for the year, you can use a substitute form to report the income. The IRS allows you to use federal Form 4852 to show proof of income you received through retirement distributions, annuities, insurance and IRAs. Form 4852 cannot be used in place of Form 1099-R if you received one.

If you received an incorrect 1099-R and your employer or advisor cannot make the necessary corrections, you must complete Form 4852. When you file your federal tax return, include a copy of the original 1099-R along with the correct information reported on substitute Form 4852. The IRS will verify the corrected amount with your employer.

Before you submit a substitute Form 1099-R, contact your employer or retirement advisor and discuss your need for it. If it was simply an oversight or the form was lost in the mail, your employer can send another 1099-R. Without a Form 1099-R, the IRS will contact your employer directly to make sure that your substitute form has the correct information.

Contact the IRS to discuss why you did not receive a Form 1099-R. The IRS will give you specific instructions for completing a substitute 1099-R -- Form 4852. The IRS will also document the phone call, so there will be no surprises when your federal tax return is filed with the substitute form.