IT-1099-R: Summary of Federal Form 1099-R Statements (2025)
New York · NY DTF · Used for tax years 2025
Form IT-1099-R summarizes federal Form 1099-R statements for your New York State income tax return. It reports distribution amounts, payer and recipient information, and New York State, New York City, or Yonkers tax withheld.
Who files this form
You must complete Form IT-1099-R if both of these 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 withholding.
If you file a joint return, include a separate record for each qualifying Form 1099-R your spouse received. Estates and trusts must also complete a separate record for each qualifying Form 1099-R they received.
To learn who must file a New York State income tax return, visit www.tax.ny.gov and search for “file.”
What you'll need
Have these available when completing the form:
- Federal Forms 1099-R showing New York State, New York City, or Yonkers withholding, including any corrected forms.
- Your New York State income tax return, so your name and identifying number match and you can transfer the withholding totals.
- The recipient’s Social Security number (SSN), your spouse’s SSN, or the estate’s or trust’s employer identification number (EIN), as applicable.
Use the federal Forms 1099-R for payer details, amounts, codes, and other requested information.
How to file
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.
- Enter your name and full nine-digit SSN or EIN as shown on your return. For a joint return, enter both names and the SSN listed first on the return.
- Complete a separate 1099-R Record for each federal Form 1099-R showing New York State, New York City, or Yonkers withholding. Copy only the requested information into the corresponding boxes. Use additional Forms IT-1099-R if needed.
- Transfer the withholding totals from all records to your return:
- 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.
Paper filers: Keep your federal Forms 1099-R for your records rather than submitting them. Do not detach or separate the 1099-R Records.
Common mistakes
- Separating the records: Do not detach or separate the 1099-R Records. File the entire page.
- Sending federal Forms 1099-R with a paper return: Keep those forms for your records instead.
- Entering cents: Use whole dollars only. Drop amounts below 50 cents and round amounts from 50 to 99 cents up to the next dollar.
- Leaving out records: Use additional Forms IT-1099-R as needed to report each federal Form 1099-R showing New York State, New York City, or Yonkers withholding.
- Copying extra information: Enter only the information requested on Form IT-1099-R.
Questions people ask
What if I received a corrected federal Form 1099-R?
Complete a 1099-R Record using the corrected form and mark an X in the “Corrected (1099-R)” box.
How do I include my spouse’s Forms 1099-R on a joint return?
Complete a separate record for each of your spouse’s Forms 1099-R showing New York State, New York City, or Yonkers withholding. Enter your spouse’s SSN as the recipient’s identification number for those records.
What if I need more space?
Complete additional Forms IT-1099-R as needed. Keep each page intact when filing.
How should I round amounts?
Enter whole dollars only. 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 your federal Form 1099-R.