IRS Income Reporting Forms Mailed
On January 30, 2026, IRS Forms 1099-R were mailed to anyone who received a distribution from the Fund in 2025. Please watch your mailbox. If you do not receive your form by February 15, 2026, contact the Fund office.
Additionally, IRS Forms W-2 were sent to a small group of employee annuitants receiving distributions from the Excess Benefit Arrangement. These annuitants received a paper copy and digital access to the form through Greatland, the company the Fund partnered with to produce those forms.
Common Question: What is in Box 5 of Form 1099-R? Box 5 is labeled “Employee contributions/designated Roth contributions or insurance premiums.” This can be confusing because it covers several items, and its meaning depends on the type of distribution you received. The table below describes the box 5 entry based on the type of distribution that was paid.
| Type of Distribution | What’s in Box 5? | Why is it there? |
| Retirement or Survivor Annuity | Previously taxed contributions that were distributed to you tax-free for the past year. | The employee made contributions* that were taxed. These are distributed to the employee and/or his/her surviving spouse over the course of the member’s and spouse’s (if applicable) lifetimes. |
| Refund of Contributions – full or partial | Previously taxed contributions that were distributed to you tax-free. | The employee made contributions* that were taxed. The portion of the refund attributable to those contributions is not taxed again. |
| Ordinary Disability | Deductions for health insurance, dental insurance, and flexible medical spending. | These benefit plans are part of the MWRD's Cafeteria Plan under Section 125 of the Internal Revenue Code and are tax-exempt. |
* Previously taxed contributions include regular contributions made before 1982, most contributions to the expired Optional Plan (expired 12/31/2007), payments to establish service credit for a refunded period of service, a leave of absence, or military service (expired 7/24/2013) if those payments were not made by a rollover, and payments made under the expired ERC plan (expired 12/31/2002). The gross distribution in box 1 minus box 5 is the taxable amount reported in box 2a.
If you have questions about your 1099R, contact the Retirement Fund office.
