CCCERA reports income to retirees, survivors, and alternate payees on a 1099-R tax form. This form should be filed with 2025 tax returns.

You may receive two 1099-R tax forms for the 2025 tax year if you turned 59 ½ during 2025 — one 1099-R reflects the payments to you for part of the year that you were under 59 ½ and the second 1099-R reflects the payments to you for part of the year that you were over 59 ½.

Members with tax-free benefits have received 1099-Rs this year. These benefits reflect a tax-free status by recording a zero-dollar taxable value in box 2a. If you received a form like this for 2025, you will continue receiving 1099-Rs moving forward.

Survivors receiving death benefits previously reported under codes 2, 3, or 7, will receive the same benefits under code 4 moving forward.

Ex-spouses who receive benefits based on a QDRO or split payment account will receive those benefits under code 2 moving forward.

Members who have received a form indicating that the taxable amount is not determined in box 2b may notice that a zero-dollar amount has been populated to box 2a which has been blank in the past. This zero-dollar amount is a null value which carried over from our database. Please treat box 2a as if it were blank.

Forms should be received by February 9, 2026. Please let us know if you do not receive your form by this date.