US Tax Tools

Form 1099-R box guide

Box 2a: Taxable amount

The payer’s calculation of the portion generally included in income.

What this box tells you

The payer’s calculation of the portion generally included in income.

How to use it

Enter this amount when known; review Box 2b if the payer could not determine it.

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.

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Sources

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Last updated July 27, 2026 Tax year 2026

Data sources: IRS 2026 Instructions for Forms 1099-R and 5498

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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