IT-1099-R: Summary of Federal Form 1099-R Statements (2024)
New York · NY DTF · Used for tax years 2024
Form IT-1099-R summarizes federal Form 1099-R statements showing New York State, New York City, or Yonkers tax withheld. It reports distribution amounts, taxable amounts, payer details, and withholding information and is filed with your New York State income tax return.
Who files this form
You must complete Form IT-1099-R if both apply:
- You are required to file a New York State income tax return.
- You received federal Forms 1099-R showing New York State, New York City, or Yonkers tax withheld.
Complete a separate 1099-R Record for each applicable federal Form 1099-R. If you file a joint return, include your spouse’s statements too. Estates and trusts must complete a separate record for each applicable statement they received.
What you'll need
Have these available:
- Your federal Forms 1099-R showing New York State, New York City, or Yonkers withholding, including corrected statements if you received any.
- Your spouse’s applicable Forms 1099-R if you are filing jointly.
- Your New York State income tax return, so the names and identifying number match.
- The recipient’s Social Security number (SSN), or the estate’s or trust’s employer identification number (EIN), for each record.
Use the federal statements to copy the payer’s details and the requested amounts, codes, and descriptions.
How to file
- Enter your name and full nine-digit SSN or EIN as shown on your income tax return. For a joint return, enter both names and the SSN listed first on the return.
- Complete one 1099-R Record for each applicable federal Form 1099-R. Copy the requested information into the corresponding boxes. Use additional Forms IT-1099-R if needed.
- Transfer the withholding totals from all records to the appropriate return lines:
- New York State, Box 14: IT-201, line 72; IT-203, line 62; or IT-205, line 34.
- New York City, Box 17: IT-201, line 73; IT-203, line 63; or IT-205, line 35.
- Yonkers, Box 17: IT-201, line 74; IT-203, line 64; or IT-205, line 36.
- File Form IT-1099-R as an entire page with your New York State income tax return, Form IT-201, IT-203, or IT-205.
Paper filers: Keep your federal Forms 1099-R for your records. Do not submit them or detach the individual 1099-R Records from Form IT-1099-R.
Common mistakes
- Separating the records: Do not detach or separate the 1099-R Records. File the entire page.
- Sending federal statements with a paper return: Do not submit your federal Forms 1099-R. Keep them for your records.
- Entering cents: Enter whole dollars only. Drop amounts below 50 cents and round amounts from 50 to 99 cents up to the next dollar.
- Copying extra information: Enter only the information requested on Form IT-1099-R.
- Leaving out additional records: Use additional Forms IT-1099-R as needed to report each statement showing New York State, New York City, or Yonkers withholding.
Questions people ask
What if I received a corrected federal Form 1099-R?
Complete a 1099-R Record using the corrected statement and mark an X in the Corrected (1099-R) box.
Whose identification number goes on each record?
Enter the recipient’s SSN, your spouse’s SSN, or the estate’s or trust’s EIN, as applicable.
How do I round dollar amounts?
Use whole dollars. Drop amounts below 50 cents and round amounts from 50 to 99 cents up to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
When should I mark the Total distribution box?
Mark an X if the corresponding box is marked on the federal Form 1099-R.
What if I need more record sections?
Complete additional Forms IT-1099-R as needed. Keep each page intact when filing.