The 1099-R tax form reports the amount of income you received during the tax year. The form contains boxes you will need to use to complete your federal and state tax returns. The 1099-R tax forms are mailed by the end of January each year and available to access and download online by logging in to myCalPERS.

Here’s a detailed description of the information you’ll be provided:



This information isn't intended as tax advice. For more information, contact a professional tax adviser, the Internal Revenue Service or California Franchise Tax Board.



Frequently Asked Questions

  • Can I get an expedited copy of my tax form from a CalPERS Regional Office?

    Our Regional Offices are unable to provide you with duplicate or replacement copies. However, you can view your tax statement online by logging in to my|CalPERS.

  • My tax form doesn't show anything in Box 5. What does that mean?

    Box 5 is blank because of any of the following reasons:

    • The contributions that were deducted during employment were paid before taxes (pretax contributions). Since no taxes were paid on them at that time, your benefit is fully taxable.
    • You have already used up the total previously taxed contributions in prior tax years. Your allowance is now fully taxable.
    • You, or the CalPERS member you're receiving a benefit from, retired under the Second Tier and did not pay any contributions while working.

  • What if I haven't received my tax form from CalPERS?

    Your 1099R tax form is mailed to the address we have on record. If you've moved, contact us with your new address. If you haven't received your form by February 1, you can view your tax statement online at my|CalPERS or contact us to request a duplicate or replacement 1099R tax form.

  • Why is there a difference between Box 1 and Box 2a on my tax form?

    The gross distribution (Box 1) and the taxable amount (Box 2a) can differ for either of the following reasons:

    • There is an amount present in Box 5, which is non-taxable.
    • This is an Industrial Death benefit or an Industrial Disability Retirement benefit with an excess income taxable percentage. The amount in Box 2a represents the taxable amount of Box 1, which has been further reduced by the amount in Box 5, if any.