I'm an agnostic on that....we do have another person here that insists the withholding ones cannot be combined. You could always combine them...and e-file..and IF the IRS comes back next year and questions you, you send them copies of the 1099-R forms as proof.
We can't know everything about why the person has so many 1099-R forms, so requirement #2 is necessary, since they could have some unusual box 7 codes mixed in that need to be handled separately
And I'm adding a #4) the IRA/SEP/SIMPLE checkbox needs to be the same too
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
