How to Fill Out New York Form IT-1099-R: Records, Totals, and Filing

New York Form IT-1099-R is the summary you attach to a paper New York income tax return so the state can credit you for New York State, New York City, or Yonkers tax withheld from your retirement distributions. You fill it out by copying specific fields from each federal Form 1099-R you received onto its own record on the IT-1099-R, adding up the withholding, and carrying those totals to the withholding lines on your IT-201, IT-203, or IT-205. If you e-file, your software transmits the data and you do not file IT-1099-R separately.1New York State Department of Taxation and Finance. Enhanced Form IT-1099-R, Summary of Federal Form 1099-R Statements

Who Files IT-1099-R

You need this form if you’re filing a paper New York return and any of your federal 1099-R statements show New York State, New York City, or Yonkers tax withheld. It applies to full-year residents on Form IT-201, nonresidents and part-year residents on Form IT-203, and estates or trusts on Form IT-205.2New York State Department of Taxation and Finance. New York Form IT-1099-R The withholding can come from pensions, annuities, IRA withdrawals, 401(k) distributions, or insurance contracts — anywhere a payer deducted state or local New York tax.

Skipping the form on a paper return leaves the department with no documentation for the withholding you’re claiming, which can reduce your refund or trigger a notice asking you to prove the amounts. The return is due by April 15, 2026, for the 2025 tax year.3New York State Department of Taxation and Finance. Filing Due Dates

What to Pull From Each Federal 1099-R

Gather every federal Form 1099-R you received for the year. Payers generally mail them by the end of January; if one is missing, ask the payer for a duplicate before starting. From each form, you’ll need:

  • Payer’s name, address, and federal identification number (top of the federal form). These go in Box A and Box B on the IT-1099-R.
  • Box 1 (Gross distribution) and Box 2a (Taxable amount).
  • Box 7 (Distribution code), the alphanumeric code identifying the type of distribution. Copy it exactly.
  • Box 14 (State tax withheld) for New York State income tax.4Internal Revenue Service. Instructions for Forms 1099-R and 5498
  • Box 17 (Local tax withheld) for any New York City or Yonkers tax.
  • Box 18 (Name of locality), which will read “NYC” or “Yonkers” if local tax was withheld.

Do not confuse Box 15 with Box 18. Box 15 is the payer’s state identification number, not the locality name; you don’t need to transfer it to your withholding totals, though the IT-1099-R has a corresponding field for it.

Completing Each 1099-R Record

Every federal 1099-R gets its own 1099-R Record on the IT-1099-R. If you’re married filing jointly, each spouse’s forms get their own records. The form fits multiple records per page; download extra copies if you run out of room.2New York State Department of Taxation and Finance. New York Form IT-1099-R

For each record:

  • Enter the recipient’s identification number: your Social Security number, your spouse’s SSN if the 1099-R belongs to them, or the estate or trust EIN.
  • Copy the payer’s name, address, and federal identification number into Box A and Box B exactly as they appear on the federal form.
  • Mark an X in the total distribution box if the corresponding box on the federal 1099-R is marked.
  • Fill the numbered boxes on the IT-1099-R using the same-numbered boxes on the federal form. Not every federal box carries over — enter only what the IT-1099-R asks for.
  • If you received a corrected federal 1099-R, mark the “Corrected (1099-R)” box and use the corrected figures.

Use whole dollars. Drop amounts under 50 cents; round 50 to 99 cents up to the next dollar. The cents columns come preprinted with zeros.2New York State Department of Taxation and Finance. New York Form IT-1099-R

Adding Up and Transferring Your Totals

Once every record is filled in, total the withholding across all records and carry each total to the correct line on your return:2New York State Department of Taxation and Finance. New York Form IT-1099-R

  • New York State tax withheld, the sum of all Box 14 entries: Form IT-201 line 72, Form IT-203 line 62, or Form IT-205 line 34.
  • New York City tax withheld, the NYC entries in Box 17: Form IT-201 line 73, Form IT-203 line 63, or Form IT-205 line 35.
  • Yonkers tax withheld, the Yonkers entries in Box 17: Form IT-201 line 74, Form IT-203 line 64, or Form IT-205 line 36.

This is where errors cause the most trouble. If the IT-1099-R totals don’t match the withholding lines on your return, the department’s automated system flags the discrepancy. Check the addition before you assemble the return.

Using the Enhanced Fill-In PDF

The Department of Taxation and Finance offers an enhanced fill-in version of IT-1099-R that you type into on a computer and then print. The printed form carries a 2D barcode that encodes your entries, which speeds processing and reduces errors compared with a handwritten form.1New York State Department of Taxation and Finance. Enhanced Form IT-1099-R, Summary of Federal Form 1099-R Statements

Do not add handwritten entries to the enhanced form; handwriting can interfere with the barcode and delay processing. The fill-in PDF is not compatible with Linux or mobile devices, so use a Windows or Mac computer with a standard PDF reader, and download the file to open it locally rather than filling it in through a browser.

Where IT-1099-R Goes in Your Mailed Return

Place IT-1099-R directly behind your main return (IT-201 or IT-203) and ahead of any other schedules or credit forms. For resident filers using IT-201, the mailing address depends on whether you’re sending a payment:5New York State Department of Taxation and Finance. Mailing Addresses (Personal Income Tax Returns)

  • No payment: STATE PROCESSING CENTER, PO BOX 61000, ALBANY NY 12261-0001.
  • With payment (include Form IT-201-V): STATE PROCESSING CENTER, PO BOX 15555, ALBANY NY 12212-5555.

Nonresident and part-year filers using IT-203 should check the IT-203 instructions for the correct address, which may differ.

If You Get a Corrected 1099-R After Filing

If a payer sends a corrected federal 1099-R after you’ve already filed your New York return, file an amended state return. Full-year residents use Form IT-201-X; nonresidents and part-year residents use Form IT-203-X. Update the withholding lines to match the corrected amounts and attach a new IT-1099-R showing the corrected figures.

On the federal side, a corrected 1099-R that changes your taxable income or withholding means filing Form 1040-X with the IRS.6Internal Revenue Service. Topic No. 154, Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) File the federal amendment first, then adjust the state return to match.