Form IT-1099-R: Summary of Federal Form 1099-R Statements for New York Taxpayers

If you received retirement income, pension payments, or distributions from an annuity, profit-sharing plan, IRA, or insurance contract during the year, your payer sent you a federal Form 1099-R. New York State doesn’t just take your word for the numbers on that form — it wants a summary attached to your state return. That’s exactly what Form IT-1099-R does.

Form IT-1099-R, issued by the New York State Department of Taxation and Finance, is a supporting schedule that transfers the key figures from each federal Form 1099-R you received onto a state-specific format. You don’t send your actual 1099-R statements to New York; instead, you fill out IT-1099-R with the details from each one — payer name, federal ID number, gross distribution, taxable amount, and any New York State, city, or Yonkers tax withheld — and file it along with your IT-201 or IT-203 resident or nonresident income tax return.

This form matters because it’s how the state reconciles the withholding claimed on your return with the amounts your payers reported. If the numbers don’t line up, or if there’s no IT-1099-R attached to support a withholding claim, your refund can get delayed while the department asks for clarification.

Who Needs to File Form IT-1099-R

You need this form if you’re a New York State resident, part-year resident, or nonresident who received one or more federal Form 1099-R statements during the tax year and any of the following applies:

• You had New York State, New York City, or Yonkers tax withheld from a retirement or pension distribution.
• You’re claiming a subtraction for pension and annuity income on your New York return.
• The Tax Department requires supporting documentation for distributions reported on your federal return.

Retirees living on Social Security combined with a private pension, former public employees receiving NYSLRS payments, and anyone who took an early IRA withdrawal are common filers of this form. If you received multiple 1099-R statements — say, one from a former employer’s pension plan and another from an IRA custodian — you’ll list each one separately on the IT-1099-R, since the form has room for several entries.

When You Need It

Form IT-1099-R for tax year 2025 is filed alongside your annual New York income tax return, typically due in mid-April of the following year, unless you request an extension. There’s no separate deadline for this schedule — it moves with your main return. If you’re withholding is not being claimed, some filers still choose to attach it anyway to document the taxable amount reported, especially when the state has flagged discrepancies in past years.

Just as employers use forms like Form MTA-305 for quarterly MCTMT reporting, retirees and pension recipients use IT-1099-R to keep their income and withholding records straight with the state on an annual basis. Both forms exist so New York can verify amounts that were already reported to a federal or local agency.

How to Get and Fill Out the Form

Form IT-1099-R is a fillable PDF (AcroForm) available directly from the New York State Department of Taxation and Finance website. You can type your information directly into the form fields on a computer before printing, which cuts down on errors compared to filling it out by hand.

To complete it, gather every federal Form 1099-R you received for the tax year. For each one, enter the payer’s name and federal identification number, the account number if shown, the gross distribution amount, the taxable amount, and any state or local tax withheld exactly as it appears on the original 1099-R. Double-check that the total withholding you’re claiming on your IT-201 or IT-203 matches the sum of what’s listed here — mismatches are one of the most common reasons refunds get held up for review.

Once completed, attach the IT-1099-R to your New York State income tax return when you file, whether electronically or by mail. Keep a copy along with your original 1099-R statements in case the department requests additional verification, similar to how property owners retain documentation when handling requests like those covered under Form RP-923 for duplicate tax bill requests or acknowledgment forms such as Form RP-980-A-ACC. Good recordkeeping on these supporting schedules makes it much easier to respond quickly if the Tax Department ever sends a follow-up notice.