I don't know if it does, unless they audit you and require more records at that time.
Or.....perhaps historic records of your contributions every year going into a plan in the first place.
OR...Of course the 1099-R provider also sends a copy of the 1099-R, in some kind of digital format, to the IRS too each year. Maybe that digital file the provider sends to the IRS has some additional info on the account type.
It takes a couple of months...sometimes up-to a year for the IRS to match what you "claimed" in your e-file, or paper file, with their records of what the providers submitted to the IRS separately....after which they may start asking questions if something looks fishy.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
