Form 1099-R box guide
Box 1: Gross distribution
Total amount paid before rollovers, exclusions, or basis recovery.
What this box tells you
Total amount paid before rollovers, exclusions, or basis recovery.
How to use it
Use it as the starting amount, not automatically as taxable income.
Put the boxes together
The taxable result depends on more than one field. Use the calculator to combine gross distribution, taxable amount, withholding, contributions, rollover, QCD, age, and distribution code.
Open the 1099-R calculatorSources
Related Calculators
1099-R Tax Calculator
Retirement distribution tax, rollover and QCD exclusions, withholding, and possible 10% additional tax
1099-R Distribution Codes
Box 7a distribution code list with the usual income-tax, rollover, Roth, beneficiary, QCD, and penalty treatment
Early Withdrawal Penalty
10% pre-59½ + income tax, first-home exception, SEPP 72(t)