Select any box on the sample Form 1099-R 2009 below and get details on what each box means. This information is intended only to help clarify the form's layout.

More information is available at Form 1099-R FAQs.

CalSTRS is not qualified to give tax advice. For further information or tax-law clarification, forms or publications, you are advised to contact a qualified tax professional, IRS or California Franchise Tax Board (FTB).

PAYER'S name, etc.
CalSTRS is the Payer

PAYER'S Federal Identification No.
CalSTRS federal tax identification number with the IRS

RECIPIENT'S Identification No.
Social Security number of the person receiving the benefit

RECIPIENT'S name, etc.
Person receiving the benefit.

Account number (optional)
CalSTRS provides the Social Security number on the account of the person or member who provides Family Allowances or Survivor Benefits.

Benefit Type
Each benefit type receives a separate Form 1099-R, for instance Service Retirement.

1-Gross distribution
Total amount received in the 2009 tax year.

2a-Taxable amount

• Based on information available to CalSTRS it’s the amount of the disbursed benefit generally deemed taxable.
• A blank box is not an indication that the benefit is exempt from taxation. It indicates that CalSTRS couldn’t calculate the actual taxable amount of the benefit.

2b-Taxable amount not determined/Total distribution

• An 'X' in the first check box means CalSTRS could not determine the taxable amount.
• An 'X' in the second box means refund, cash-out and death benefit distributions which close the account.

3-Amount in Box 2a eligible for capital gain election
CalSTRS does not use this box.

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4-Federal income tax withheld
Amount deducted from 2009 disbursements.

5-Nontaxable Contributions
Gross distribution minus taxable amount (Box 1 minus Box 2a.)

6-Net unrealized appreciation in employer's securities
CalSTRS does not use this box.

7-Distribution Code
Identifies the type of distribution received.

IRA/SEP
CalSTRS does not use this box.

8-Other
CalSTRS does not use this box.

9a-Your percentage of total distribution
Only for Death Benefit payments issued to multiple beneficiaries per tax year.

9b-Total Employee contributions
Amount of a member's account’s previously taxed contributions remaining for Simplified Method exclusion. Each year the amount is reduced by the value of excludable contributions. Consult a qualified tax preparer for more detail.

10-State income tax withheld
Amount deducted from 2009 disbursements.

11-State / Payer's state number
CalSTRS tax identification number with California FTB.

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