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PREPARATION GUIDE / UNITED STATES

1099-R: retirement distributions and rollover records

The statement is a starting point for reviewing what happened to retirement funds. Bring the distribution and receiving-account evidence together so the preparer can assess the transaction rather than relying on an account balance.

Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.

Records to organize

Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.

  • Every Form 1099-R
  • Rollover confirmations and receiving-account statements
  • Prior after-tax contribution and basis records

How to use these records

Show where each distribution went and when the receiving account obtained the funds. Supply confirmation for a rollover rather than relying on the intention to roll it over. Ask for a separate review of withheld amounts, after-tax basis and transactions involving inherited accounts.

The question to resolve before filing

Was money retained, transferred or rolled over, and what dates and evidence support that sequence?

Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.

A mistake to avoid

Do not assume a transaction is tax-free solely because another retirement account received money.

A clear handoff to your preparer

  1. Label the evidence. Keep each record with its relevant year, account or activity.
  2. List open questions. Share missing information and anything that differs from the prior return.
  3. Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.

Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.

Official starting points

Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.

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