1099-Rs

If your pension benefit is subject to Federal income tax, the 1099-R for the pension benefits paid to you in calendar year 2025 will be mailed by the end of January 2026 in accordance with IRS regulations. If you are a recent retiree and received a GPS lump-sum bonus during 2025, you will receive a separate 1099-R for that portion of the bonus you rolled over. Any portion taken in cash will be included with the 1099-R containing your monthly annuity payments. If you receive multiple benefits from ERS (e.g., your own retirement benefit as well as a survivorship benefit from the account of your deceased spouse), you will receive a separate 1099-R for each benefit you received in 2025. Your 1099-R will be mailed to the address on file with this office. If you want this form mailed to another address, you must inform the ERS office in writing no later than January 10, 2026. Please note that all 1099-Rs will be mailed on the same date, but they may arrive at your address at different times. The post office will be delivering millions of these forms at about the same time, so there is a possibility your form might be delayed in the mail.

Important: DO NOT make an appointment with your tax preparer/accountant until you receive your 1099-R form. If you have not received your 1099-R form, please wait until February 15, 2026 before you contact this office for a replacement. No replacements will be processed before that date. In addition, replacement 1099-Rs are not processed on a walk-in basis. Requests are processed in the order received.