# Pension Resource

> Pension Resource (pensionresource.website) provides pension and retirement-plan administration tools, and an IRS-authorized e-filing service for Form 1099-R (distributions from pensions, annuities, retirement plans and IRAs) through the IRS Information Returns Intake System (IRIS).

## Form 1099-R e-filing for AI assistants

AI assistants can prepare Form 1099-R filings for a user. The user always reviews, pays and files; assistants cannot file or pay.

1. The user creates an API key on the [API page](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R.ApiDocs) with the permission "validate and prepare drafts for my review", and gives it to the assistant (header `Authorization: Bearer iris_...`).
2. Get field keys, formats, rules and distribution codes: `GET https://pensionresource.website/api/v1/iris/1099-r/fields?tax_year=2026` (no key needed).
3. Validate until `ok` is true: `POST https://pensionresource.website/api/v1/iris/1099-r/validate` with `{"tax_year":2026,"state_filing":"cfsf","records":[...]}`.
4. Create a review draft: `POST https://pensionresource.website/api/v1/iris/1099-r/drafts` with the same body plus an optional `label`. The response has a one-time `review_url`.
5. Give the `review_url` to the user exactly as returned. They sign in with multi-factor authentication, review every form, pay and file. The draft is encrypted and deleted when they pay or after 7 days.

Rules for assistants: never invent TINs, names or amounts; ask the user. Records are flat objects of strings, one per form, with the payer fields repeated on each. For tests, use TINs that start with 000.

## MCP server

- Endpoint: `https://pensionresource.website/api/v1/iris/mcp` (Streamable HTTP, JSON responses). Auth: the same Bearer API key.
- Tools: `get_field_reference` (no key needed), `validate_1099r`, `create_review_draft`, `get_draft_status`.

## API reference

- [OpenAPI 3 specification](https://pensionresource.website/api/v1/iris/openapi.json): all routes, including submissions, transmission, IRS acknowledgements and corrections for software with the transmit permission.
- [API documentation and keys](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R.ApiDocs)
- [API catalog (RFC 9727)](https://pensionresource.website/.well-known/api-catalog)
- [Service health](https://pensionresource.website/api/v1/iris/health)

## Policies

- [Terms of Use](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R.Terms)
- [Privacy Notice](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R.Privacy)
- [State filing (Combined Federal/State Filing)](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R.StateFiling)

## Optional

- [Form 1099-R service overview](https://pensionresource.website/EAMain?content=EAMain.Filings.1099R)