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Tax Forms Availability – What to Expect This Year

Posted By Dennis Damp On In ANNUITIES / ELIGIBILITY,BENEFITS / INSURANCE,ESTATE PLANNING,FINANCE / TIP,RETIREMENT CONCERNS,SOCIAL SECURITY / MEDICARE,SURVIVOR INFORMATION | No Comments
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There is no escaping the reach of Uncle Sam; any income received is reported to both you and the IRS on your W-2s and 1099 forms, with few exceptions.

Federal employees’ W-2s are sent out by their agency’s payroll department, or they can download copies from OPM’s Employee Express system [2].

 

Each year, I receive requests for help from site visitors who haven’t received their 1099s. Retirees and federal employees collecting Social Security or taking RMDs typically receive Form 1099-R from OPM for annuitants, the TSP, and other IRA accounts. Most are received by the end of January via regular postal mail, while Social Security’s SSA-1099 forms arrive in early to mid-January.

These tax forms are used to report various types of income received from sources other than an employer, who traditionally issues a W-2. The company or organization that pays the income is responsible for sending copies of the 1099 form to both you and the IRS, typically by January 31st of the following year.

There are over 20 types of 1099 forms issued for specific categories of non-employment income. Here are the most common:

There is no escaping taxes on income earned. Even Third-Party Network Transactions, such as payments received through third-party payment processors like PayPal or Venmo for goods and services, must be reported on a 1099-K when a certain threshold is met.

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Annuity 1099-R Changes

OPM changed the delivery method for federal annuitants’ 1099-Rs. These forms are now available only by email, according to a recent notice posted on their Retirement Services website!

The notice states, “In accordance with IRS Bulletin 2025-30 and the 1099-R consent statement [4], we have updated the 1099-R delivery method for all customers to email. That means if you have been receiving your 1099-R by postal mail, you will now receive an email with a link to access your 1099-R. Keep in mind that your current 1099-R is available when you log in to Retirement Services Online. To review or change your delivery preference, see the 1099-R Preferences section of your Profile page.“

When I visited OPM’s Retirement Services Website [5] to see if my 1099-R was available, this notice was displayed prominently on the main page.  I confirmed, on my account’s profile page, that my 1099-R delivery method preference was changed to “Email.”

Don’t Cut and Run Without an Annuity – Deferred and Early Retirements [6]

I tried contacting OPM without success, as usual, they seldom answer their phone and ask you to call back. Fortunately, you can elect to revert to a postal mail delivery preference if desired.

If you read the consent statement, only those who “affirmatively consent to receive and acknowledge that you can access, receive, print, and retain your tax-related documents (including IRS Form 1099-R) electronically. You agree that such information may be communicated online by posting notices, disclosures, and other communications on our website or by sending such information to you by e-mail.“

If you set up a Retirement Services Website account, check the 1099-R delivery method under your Profile. I don’t recall receiving or consenting to this method of delivery. This isn’t an issue for me, since I typically download a copy from the site as soon as it becomes available.

Many, especially older retirees, do not have email or computer access; they will continue to receive mailed copies.

TSP 1099-R

Our TSP 1099-R tax forms are issued for all plan withdrawals and typically arrive by late January. You can also find it in your TSP Account’s “Secure Mailbox.” Download a copy by clicking the circled bell in the upper-right corner of the website or visit the Documents area.

Even though I rolled over my TSP Account [7] to a Fidelity IRA earlier this year, I still have access to my account and can download previous reports and my 1099-R form.

If you don’t receive your 1099-R Form in the mail by mid-February, call the TSP to request a replacement or download a copy online.

The Bottom Line

This is the time of year when we are flooded with 1099s from all sectors, including 1099 forms from cashing in U.S. government Savings Bonds, brokerage account statements, local bank interest-bearing accounts, CDs, any retirement accounts that distributed funds in 2025, and everything in between.

If you use TurboTax to prepare your taxes, the program holds a record of all of the 1099s you received the previous year. When you import last year’s data into the new year, they are carried over to remind you of what to expect in the current year.

Those who have their taxes prepared must take hard copies with them when they go in to get them done.  Possibly prepare a checklist from last year’s 1099 submissions to use before going to the tax preparer’s office.

If you are missing a form, go to the source first, such as OPM or the TSP; they offer a replacement on their websites. Those without computer access must call to receive a replacement. I typically download mine to complete my taxes early.

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Disclaimer: The information provided may not cover all aspects of unique or special circumstances.  Federal regulations, medical procedures, investment information, and benefit details are subject to change. To ensure the accuracy of this information, contact relevant parties for assistance, including OPM’s retirement center. Over time, various dynamic economic factors relied upon as a basis for this article may change.

The information contained herein may not be suitable for your situation. This service is not affiliated with OPM or any federal entity. You should consult a financial, medical, or human resource professional where appropriate. Neither the publisher nor the author shall be liable for any loss or other commercial damages, including but not limited to special, incidental, consequential, or other damages.

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