Form 1099-R furnishing
Use the current Instructions for Forms 1099-R and 5498 to confirm when a payer must furnish the form and how a corrected form is handled.
Individual return filing
Use the IRS When to File page for the current filing deadline, weekend or holiday adjustments, disaster relief, and extension mechanics. An extension to file does not necessarily extend the time to pay.
Required minimum distributions
Publication 590-B (2025) explains the recurring deadline, first-distribution timing, required beginning dates, tables, beneficiary rules, and special annuity coordination. Apply the rule for the person and account rather than a generic calendar label.
60-day rollover rule
Publication 590-A and Publication 590-B explain when an eligible distribution received by the taxpayer may be rolled over within 60 days, along with limitations, exceptions, and waiver procedures. A direct trustee-to-trustee transfer uses different mechanics.
Latest source update: Jun 24, 2026 · Editions: 2026 IRS Instructions for Forms 1099-R and 5498 · reviewed May 2026 IRS When to File · 2025 IRS Publication 590-A, Contributions to Individual Retirement Arrangements · 2025 IRS Publication 590-B, Distributions from Individual Retirement Arrangements