Include notes

Treas. Reg. § 1.408-7

Reports on distributions from individual retirement plans.

eCFR amendment effective 2016-05-18 · current text · last amended by T.D. 9504, 75 FR 64084, Oct. 18, 2010
(a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement annuity who makes a distribution during any calendar year to an individual from such account or under such annuity shall make a report on Form W-2P (in the case of distributions that are not total distributions) or Form 1099R (in the case of total distributions), and their related transmittal forms, for such year. The return must show the name and address of the person to whom the distribution was made, the aggregate amount of such distribution, and such other information as is required by the forms.
(b) Amount subject to this section. The amounts subject to reporting under paragraph (a) include all amounts distributed or made available to which section 408(d) applies.
(c) Time and place for filing. The report required under this section for any calendar year shall be filed after the close of that year and on or before February 28 of the following year with the appropriate Internal Revenue Service Center.
(d) Statement to recipients.
(1) Each trustee or issuer required to file Form 1099R or Form W-2P under this section shall furnish to the person whose identifying number is (or should be) shown on the forms a copy of the form.
(2) Each statement required by this paragraph to be furnished to recipients shall be furnished to such person after November 30 of the year of the distribution and on or before January 31 of the following year. However, for a distribution after December 31, 2008, the February 15 due date under section 6045 applies to the statement if the statement is furnished in a consolidated reporting statement under section 6045. See §§ 1.6045-1(k)(3), 1.6045-2(d)(2), 1.6045-3(e)(2), 1.6045-4(m)(3), and 1.6045-5(a)(3)(ii).
(e) Effective date. This section is effective for calendar years beginning after December 31, 1977.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.408-7&asof=2022-09-29 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.