Form 1099-R

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Content
BoxDetails
1 Gross DistributionThe total amount IPERS paid you during the tax year.
2a Taxable amountThe taxable portion of Box 1. If this box is empty, see 2b.
2b Taxable amount not determinedIf this box is checked, IPERS did not have all the information needed to calculate your taxable amount. See IRS publication 575, Pension and Annuity Income.
2b Total distributionIf this box is checked, the distribution you received closed your account.
3 Capital GainIf you received a lump-sum distribution, and were born before January 2, 1936 (or you are the beneficiary of someone born before January 2, 1936,) and you made contributions to IPERS before 1974, you may be able to elect to treat this amount as a capital gain.
4 Federal 
income tax
The total amount of federal income tax withheld during the tax year.
5 Employee contributionsAny after-tax contributions returned to you, free of taxes, as part of your benefits. Examples of after-tax contributions include work done prior to 1997 or an IPERS service purchase paid with a personal check. The nontaxable amount of benefits you received in the tax year (the difference between Box 1 and Box 2a). If you have previously taxed contributions in your IPERS account, IPERS uses a cost recovery method to amortize the nontaxable dollar amount each year and reports it in Box 5. If Box 5 is blank and there is an "X" in Box 2b, you must determine the nontaxable portion of your annual benefit.
7 Distribution code

The code applicable to your distribution based on IRS guidelines. IPERS common codes:

1 - Early distribution under age 55

2 - Early distribution between the ages of 55 and 59.5 with or without disability

3 - Under age 55 and disabled

4 - Death benefit

7 - Over age 59.5 with or without disability

G - Rollover to an IRA or a Roth IRA

A - Income averaging (will be combined with codes 4 and 7)

9a Your 
percentage of total distribution
If a total distribution was made to more than one person, the percentage received is shown here. Note: Percentages of 100% are not shown.
14 State tax withheldThe total amount of state income tax withheld during the tax year.
16 State distributionTotal state taxable benefit.
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