https://www.irs.gov/instructions/i1099r/ar02.html#d0e1685 http://www.irs.gov/instructions/i1099r/ar02.html#d0e220 IRS: Instructions for Form 1099-R and 5498 1099-R. 1099-R. Instructions for Form 1099-R form 5498 IRS: Instructions for Forms 1099-R and 5498 Form 1099-R irs.gov IRS Instructions for Form 1099-R http://www.irs.gov/instructions/i1099r/ar02.html#d0e220