Form CSA-1099R



Tax Slayer entry:

Federal Section > Income > IRA/Pension Distributions > Add or Edit a 1099-R

Box 2a:

  • If the Taxable Amount is not specified, you must determine it and enter it manually. (Default is the full amount – do not leave blank to match the taxpayer’s 1099-R.)
    • Up to $3,000 of accident, health or LTC insurance can be excluded from taxable income for public safety officers if it would otherwise be included in income. Claim any excess as an itemized medical deduction.
    • The spouse of a deceased public safety officer does not get the exclusion.
  • Income reported on this form appears on Form 1040 line 4a – Pensions and annuities.
  • Federal tax withheld appears on Form 1040 line 16 – Federal income tax withheld.

Box 2a:

  • If there is no Taxable amount, do not leave blank. Complete the Simplified Method worksheet using the Annuity Calculator.

Box 5:

  • Employee Contributions is always medical insurance premiums – enter on the A Detail worksheet.
  • Other medical expenses may be included on a Notice of Annuity Adjustment form as shown below:
    Austin 1099-CSA med
  • The “OLD STATUS” row is the amount paid in January, The “NEW STATUS” row is the amount paid in February through December (so multiply by 11 and add to the OLD STATUS amount for the total).
  • The relevant codes are found on the back of the form:

Box 9b:

  • If there is an amount in box 9b, you must use the Simplified Method to determine how much of the Gross distribution is taxable. Use the TS Simplified Method calculator or our Annuity Calculator to to determine the taxable amount.
  • If other amounts are excluded due to contributions to an HSA or as a Qualified Charitable Contribution or as a public safety officer, you may use the TS Simplified Method calculator to determine that exclusion, but then delete it and subtract additional exclusions from that amount manually.
  • ⚠ CAUTION : If there is also an amount in taxpayer’s box 2a (Taxable Amount), do not complete the simplified method worksheet. The payer has done this already.