Staple all your tax pages (forms and schedules) together in the upper left corner.
If you are filing on paper by mail, staple the 1099-R to your Federal income tax return ONLY if there is an entry in Box 4 for Federal income tax withheld. Staple it to the front on your return.
For more information on assembling your return, please see the following FAQ:
https://ttlc.intuit.com/replies/4246000
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