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Taxpayers should receive Form 1099-R for any distributions of $10 or more, from any type of retirement plan.
Taxpayers who have not received their 1099-R form by February 15th, and have made efforts to obtain their 1099-R with no results, are able to complete Form 4852 substitute 1099-R.
ℹ️ In a typical year with no extensions, Form 1099-R must be issued to taxpayers no later than January 31st.
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