Form 1099-R box guide
Box 5: Employee contributions or insurance premiums
After-tax contributions or certain recoverable costs included in the payment.
What this box tells you
After-tax contributions or certain recoverable costs included in the payment.
How to use it
Do not subtract it twice; use the plan’s tax-free recovery method when Box 2a is not final.
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)