Form 1099-R Frequently Asked Questions
What is a 1099-R form?
Like the W-2 you receive when you’re employed, retirees have their own version of income reported to the IRS. This is a tax form called a 1099-R. Also like a W-2, the 1099-R is released annually after the end of each year you collect retirement income. HMEPS’s retiree payroll provider, State Street Retiree Services, mails the 1099-R to your address of record before the end of January.
What do I do if I have not received my 1099-R form?
If you have not received your Form 1099-R by Monday, February 9, 2026, you should contact the HMEPS office on or after that date. However, if you have moved or changed your mailing address, you must submit a completed change of address form to HMEPS in order to receive your Form 1099-R. You can obtain a change of address form on the HMEPS website at www.hmeps.org/retirees.
What do I do if I am a representative of a deceased retiree’s estate and need a 1099-R for estate purposes?
HMEPS may issue a copy of a tax form 1099-R of a deceased participant (decedent) to an authorized representative of the decedent’s estate or a person having a material interest in the information contained in the 1099-R as determined by HMEPS. Download the “Request for Tax Form 1099-R of Deceased Participant” form or call HMEPS to mail you the form. Complete the form and attach copies of the documentation supporting your authority to receive the information requested. Supporting documentation includes:
• Other documentation indicating your affiliation to the decedent that supports your authorization to receive the decedent’s tax information.
• Copies of court certified letters of testamentary or letters of administration appointing you as the personal representative of the estate
• A valid trust instrument appointing you as trustee
• A copy of the decedent’s will that has been admitted to probate as a “muniment of title” and a certified copy of the court order admitting it to probate
• A marriage license showing your marriage to the decedent
How to Read Form 1099-R
Key Boxes:
| Box | Label | What it Means |
| 1 | Gross Distribution | Total amount of your pension or retirement distribution from January 1 through December 31 before any taxes or deductions. |
| 2a | Taxable Amount | The portion you must report as income on your federal tax return. This is typically less than Box 1 because it excludes amounts you already paid taxes on. |
| 4 | Federal Income Tax Withheld | Amount of federal tax already withheld from your distribution and sent to the IRS on your behalf. |
| 5 | Employee Contributions | Any after-tax contributions returned to you, free of taxes, as part of your pension benefits. You already paid taxes on this money, so you won’t be taxed again. Also known as your “cost basis.” |
| 7 | Distribution Codes | IRS code identifying the type of distribution you received. Common codes: 1 (early distribution with potential penalty), 2 (early distribution, exception applies), 4 (death distribution), 7 (normal distribution), G (direct rollover). |
Additional Resources
For questions about your Form 1099-R, contact a qualified tax advisor or the IRS at 800-829-1040. You can access IRS information about Form 1099-R at https://www.irs.gov/forms-pubs/about-form-1099-r