Do You Get a 1099 for a Roth IRA?

Only if you took a distribution. The IRS information return for Roth IRA distributions is Form 1099-R, issued by your custodian by January 31 of the year following any taxable year in which you took money out. Direct contributions don't generate a 1099-R — they're reported on Form 5498 by May 31 of the following year. Roth conversions DO generate a 1099-R for the converted amount, with distribution code 7 (normal) or G (direct trustee-to-trustee), even though the dollars stayed within the retirement system.

When You'll Receive a 1099-R From Your Roth IRA

The custodian issues Form 1099-R for any of these events in the prior calendar year:

• Cash withdrawal of any amount. Even small amounts trigger a 1099-R.
• Roth conversion from a traditional IRA — the traditional-IRA custodian issues a 1099-R for the conversion amount (taxable income in the conversion year).
• Recharacterization (rare; recharacterization of conversions was eliminated by TCJA effective 2018, but recharacterization of contributions remains possible).
• 60-day rollover that wasn't completed within 60 days — the original distribution becomes a taxable event.
• Required Minimum Distribution (not applicable to Roth IRA owners during their lifetime; relevant for inherited Roth IRAs).
• Failed Backdoor Roth or excess contribution removal — both generate 1099-R activity.

If you didn't withdraw, convert, or do any of the above in the calendar year, you won't get a 1099-R. Your contribution will appear instead on Form 5498 by May 31.

Distribution Codes Explained

Box 7 on Form 1099-R contains a one- or two-character code indicating the type of distribution. Common codes for Roth IRAs:

• Code 7 — Normal distribution (you're 59½ or older). The custodian doesn't know if your 5-year clock is satisfied; you self-report tax-free vs. taxable on Form 8606.
• Code 1 — Early distribution, no known exception. You're under 59½ and the custodian doesn't apply any exception. The 10% penalty under IRC §72(t) applies unless you claim an exception on Form 5329.
• Code Q — Qualified Roth distribution. You're 59½+, the 5-year rule is met, and the custodian has confirmed both. Tax-free; report but no income tax due.
• Code T — Roth distribution, exception applies (e.g., disability, first-time home). 5-year rule status unknown to custodian — you reconcile on Form 8606.
• Code 2 — Early distribution, exception applies. Common for SEPP / 72(t) substantially equal periodic payments.
• Code G — Direct rollover or trustee-to-trustee conversion. No cash actually withdrawn; the dollars moved between retirement accounts. Common on Roth conversion 1099-Rs.
• Code 8 — Excess contribution corrective distribution.

Reconciling 1099-R With Form 8606

The 1099-R reports the GROSS amount distributed but doesn't break it into basis (tax-free) vs. earnings (potentially taxable). For Roth IRAs, that breakdown is your responsibility on Form 8606, which applies the IRC §408A(d)(4) ordering rules — contributions first, then conversions oldest-first, then earnings.

Worked example: you contributed $30,000 over 5 years, converted $20,000 from a traditional IRA, and your Roth IRA has grown to $75,000 (so $25,000 of earnings). You withdraw $40,000 at age 55. The 1099-R shows $40,000 in Box 1 with code 1 (early). On Form 8606:

• First $30,000 is contributions — tax-free, no penalty.
• Next $10,000 is conversions — tax-free (already taxed at conversion); potential 10% penalty if any conversion is within its 5-year window AND you're under 59½.
• $0 of earnings touched in this withdrawal.

You'd also file Form 5329 if any portion is subject to or exempt from the §72(t) penalty.