U.S. · Form 1099-R box 2b
1099-R box 2b checkboxes.
Two different checkboxes, two different meanings.
Box 2b holds two separate checkboxes. The first, “Taxable amount not determined,” is checked when the payer cannot reasonably compute the taxable amount; box 2a is then left blank (except traditional IRAs, where box 2a shows the full amount). The second, “Total distribution,” is checked only when the entire balance of the account was distributed within the tax year.
Look it up
Result
When each box 2b checkbox is marked
| Checkbox or situation | What the IRS instructions say |
|---|---|
| Taxable amount not determined: general rule | Enter an X if the payer is unable to reasonably obtain the data needed to compute the taxable amount. If you check this box, leave box 2a blank, except for traditional IRAs. Except for traditional IRAs, make every effort to compute the taxable amount. |
| Taxable amount not determined: traditional IRA | Report the total distributed in box 2a (same as box 1) and check this box, because the payer is generally not required to compute the taxable amount of a traditional IRA. |
| Taxable amount not determined: Roth IRA conversion | Check it. The converted amount goes in box 2a and the IRA/SEP/SIMPLE checkbox in box 7b is also checked. |
| Taxable amount not determined: excess IRA contribution without earnings after the due date | Leave box 2a blank, check this box, and use code 1 or 7 depending on age. |
| Taxable amount not determined: foreign financial institutions | An FFI reporting in box 1 to satisfy its chapter 4 requirement under the election described in Regulations section 1.1471-4(d)(5)(i)(B) also enters an X here. |
| Total distribution: definition | A total distribution is one or more distributions within one tax year in which the entire balance of the account is distributed. |
| Total distribution: when to check | Check it only if the payment in box 1 is a total distribution. |
| Total distribution: periodic or installment payments | Mark the box in the year the final payment is made. |
| Total distribution: effect on box 5 | If a total distribution is made, the total employee contributions or insurance premiums available to be recovered tax free must be shown only in box 5. |
Two checkboxes, one label
On the paper form both appear under the label for box 2b, which is why people read them as one. The first answers a question about box 2a: did the payer compute a taxable amount? The second answers a question about the account: was this the last distribution, emptying it? A form can have either, both or neither.
What “not determined” means for you
It does not mean the money is tax free. It means the payer left the arithmetic to you. For an IRA the instructions tell the payer to report the full amount in box 2a anyway, so your own records of nondeductible contributions decide how much is actually taxable. For a plan distribution with the box checked and box 2a blank, you generally need your plan’s basis records.
Worked example
Priya takes the last $48,000 out of her 403(b) in October after receiving smaller payments earlier in the year. The payer reports the total of the year’s payments in box 1 and checks total distribution, because the whole balance is gone by year-end. If the payer cannot find her after-tax contribution history, it also checks taxable amount not determined and leaves box 2a blank. The figures are illustrative.
Limits
The checkboxes tell you how the payer handled the form. They do not tell you whether you owe tax. For a total distribution from a plan, the instruction also points to the box 9a percentage and to box 5, linked below.
Sources
- Instructions for Forms 1099-R and 5498 (2026): Table 1 distribution codes and the instructions for the 1099-R boxes covered above. Read November 2, 2026.
IRS page last reviewed June 23, 2026. This is the 2026 edition of the instructions, written for forms filed for 2026 distributions; the IRS revises it each year, so check the current edition before relying on a code.
Frequently asked questions
What does “taxable amount not determined” mean on a 1099-R?
It means the payer could not reasonably obtain the data needed to compute the taxable amount. For non-IRA payments, box 2a is left blank; for traditional IRAs, box 2a shows the full distribution.
What does the total distribution box on a 1099-R mean?
The payer is reporting a total distribution: one or more distributions within the year that distribute the entire balance of the account.
If I take periodic payments, when is total distribution checked?
In the year the final payment is made, according to the IRS instructions.
Why is “taxable amount not determined” checked on my IRA distribution?
Because the IRS tells payers to check it for traditional IRA distributions and report the full amount in box 2a, since they are not required to calculate basis.
Can both boxes in 2b be checked?
Yes. They answer different questions, so a form can have the taxable-amount box, the total-distribution box, both, or neither.
Not tax or legal advice
This page summarizes IRS instructions to payers and is not tax, legal or financial advice. A CPA, enrolled agent or the payer can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.