F-1040-R - 2007-2025

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File Form 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
In most cases, your 1099-R will show $0.00 as the taxable amount in Box 2a, unless you rolled over your distribution to a Roth IRA. The amount you rolled over will not be subject to taxes until you start taking money from your IRA/qualified plan.
Form 1040 is for US residents (or resident aliens) and citizens to report worldwide income. Form 1040NR is for non resident aliens to report income made in the US only. For reporting purposes, you will only include income made in 2024, do not include income made in 2025.
You MUST File Form 1040-NR if: You were a nonresident alien engaged in a trade or business in the U.S. during 2023, even if: You had no income from that business. You had no U.S. source income.
Roth IRA accounts are funded with after-tax dollarsmeaning you will pay taxes on it when you deposit the funds. Roth contributions arent tax-deductible, and qualified distributions arent taxable income. So you wont report them on your return.
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Youll most likely report amounts from Form 1099-R as ordinary income on line 4b and 5b of the Form 1040. The 1099-R form is an informational return, which means youll use it to report income on your federal tax return. If the form shows federal income tax withheld in Box 4, attach a copy Copy Bto your tax return.
Compliance Officer from San Diego, California. If you dont file your 1099-R, you may face penalties from the IRS for failing to report the distribution or rollover properly. The 1099-R is used to report distributions from retirement accounts like 401(k)s and IRAs, including rollovers and conversions.
Use Schedule R (Form 1040) to figure the credit for the elderly or the disabled.

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