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Form 1099-R has six changes for tax year 2026. They affect the forms you’ll file with the IRS and send to recipients in early 2027.
Looking for what a specific code means? See the 1099-R distribution code reference.
Form 1099-R Changes in 2026 at a Glance
| Change | What filers need to do |
| Box 7 renumbered to 7a | Map the distribution code to Box 7a in file layouts and print templates |
| IRA/SEP/SIMPLE checkbox moves to Box 7b | Map the indicator to its own field |
| New Box 7c: Trump Account | Add a flag for Trump Account distributions |
| New Box 7d: earnings on excess contributions | Report earnings on returned Trump Account excess contributions |
| Code Y stays optional | Decide whether to use Y7, Y4 or YK for QCDs this year |
| FIRE retired; IRIS only | Get an IRIS TCC or use a provider that has one, and test before January |
(The new $2,000 reporting threshold for Forms 1099-NEC and 1099-MISC doesn’t apply to Form 1099-R. You still file a 1099-R for distributions of $10 or more.)
1. Box 7 becomes Box 7a
The distribution code now goes in Box 7a, which still holds up to two codes. Update any validation rules that refer to “Box 7.”
2. The IRA/SEP/SIMPLE checkbox becomes Box 7b
The checkbox used to sit inside Box 7; it now has its own box. Check it for distributions from a traditional, SEP or SIMPLE IRA, or a Roth SIMPLE IRA. Don’t check it for Trump Account distributions, other Roth IRA distributions or recharacterizations.
3. New Box 7c: Trump Account distributions
The One Big Beautiful Bill Act created Trump Accounts under section 530A. Check Box 7c when a distribution comes from one.
During the account’s growth period, which ends December 31 of the year the child turns 17, distributions are limited to:
- Return of excess contributions with earnings
- Distributions after the account holder’s death
- Qualified rollovers to an ABLE account (Code G in Box 7a)
A trustee-to-trustee rollover to another Trump Account isn’t reported on Form 1099-R.
4. New Box 7d: earnings on excess contributions
Box 7d applies only to Trump Accounts. When excess contributions are returned, report the returned contribution in Box 1 and the earnings in Box 7d on a separate Form 1099-R. Enter -0- in Box 2a. If there’s a loss, enter -0- in Box 7d.
Returned excess contributions from 401(k)s and IRAs are still reported with Code 8 or P in Box 7a, combined with J for a Roth IRA.
5. Code Y stays optional
Code Y identifies qualified charitable distributions (QCDs) from IRAs. It was optional for tax year 2025 and stays optional for 2026, per the 2026 IRS Instructions for Forms 1099-R and 5498.
If you use it, the valid combinations are Y7 (traditional IRA), Y4 (inherited IRA) and YK (assets without a readily available fair market value). If you don’t, report QCDs with 7, 4 or K as before. The full distribution, including the QCD, still goes in Box 1; the recipient claims the exclusion on Form 1040.
The 2026 QCD limit is $111,000 per person, up from $108,000 in 2025. If Code Y becomes required, systems that code every IRA distribution as 7 will need a way to identify QCDs.
6. FIRE retires and IRIS becomes the only e-filing system
FIRE stops accepting submissions on November 19, 2026, at 3 p.m. ET. From January 1, 2027, IRIS is the only IRS system for e-filing information returns, including 1099-R originals, prior-year returns and corrections. FIRE TCCs can’t be used in IRIS, so direct filers need an IRIS TCC.
For the full timeline, see our FIRE-to-IRIS transition guide.
No IRIS TCC yet? You don’t need one to file on time. TAB1099 files 1099-Rs through IRIS under its own TCC. See TAB1099 IRIS E-Filing or call 312-527-4306.
Deadlines for tax year 2026 Forms 1099-R
| Step | Deadline |
| Recipient copies | February 1, 2027 |
| Paper filing with the IRS | March 1, 2027 |
| Electronic filing with the IRS | March 31, 2027 |
E-filing is required if you file 10 or more information returns of all types combined. See 2027 Tax Form Deadlines.
Send TAB1099 the file your system already produces, even if it’s in FIRE format. We’ll convert it, validate the data and file it through IRIS. Call 312-527-4306 or request a quote.
