US Tax Tools

Form 1099-R box guide

Box 4: Federal income tax withheld

Federal tax the payer already remitted for you.

What this box tells you

Federal tax the payer already remitted for you.

How to use it

Claim it as withholding on the payments section of Form 1040.

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 calculator

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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