How do I report on a self directed IRA the 2025 distributions I took when there is no 1099-R issued?

[dmertz · Accepted solution]

Any distribution from an IRA of $10 or more, including a self-directed IRA, is required to be reported by the IRA custodian on a Form 1099-R for the year in which the distribution occurred.  If the IRA custodian refuses to issue the form, you would have to submit a substitute Form 1099-R (Form 4852).  Doing so would prevent you from e-filing.