No need to send 1099R to the IRS, per the IRS web site. See below.
"Do taxpayers need to submit Forms W-2, W-2G, W-2GU and Form 1099-R to the IRS?
No. The requirement to attach Forms W-2, W-2G, W-2GU and Form 1099-R has been
eliminated for electronically filed returns. However, taxpayers should keep records of these
attachments with a copy of their tax return."
Source: page 2 of https://www.irs.gov/pub/irs-utl/2008_irs_e-file_faq.pdf
EDITED 3-11-2017 to add below statement.
If the return is paper filed and taxes are withheld then the 1099R is be attached to the paper return, just like a W-2 is attached.
No need to send 1099R to the IRS, per the IRS web site. See below.
"Do taxpayers need to submit Forms W-2, W-2G, W-2GU and Form 1099-R to the IRS?
No. The requirement to attach Forms W-2, W-2G, W-2GU and Form 1099-R has been
eliminated for electronically filed returns. However, taxpayers should keep records of these
attachments with a copy of their tax return."
Source: page 2 of https://www.irs.gov/pub/irs-utl/2008_irs_e-file_faq.pdf
EDITED 3-11-2017 to add below statement.
If the return is paper filed and taxes are withheld then the 1099R is be attached to the paper return, just like a W-2 is attached.