The minimum distribution reportable on a Form 1099-R is $10.
According to the IRS you should file Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from:
- Profit-sharing or retirement plans.
- Any individual retirement arrangements (IRAs).
- Annuities, pensions, insurance contracts, survivor income benefit plans.
- Permanent and total disability payments under life insurance contracts.
- Charitable gift annuities, etc.
Click here for additional Form 1099-R information.
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