Form 1099-R

Defined Benefit and Hybrid Plans

As a defined benefit retiree, you will receive a Form 1099-R issued by MERS.

  • Forms will be mailed by January 31, 2022, or
  • Can be retrieved in your myMERS account once they have been issued

In some circumstances, you will receive more than one 1099-R:

  • If you are receiving a benefit from multiple employers, you will receive a 1099-R for each.
  • If you reached age 59½ in 2021, you will receive one Form 1099-R for the benefits you received before that date and one for the benefits your received after that date, to comply with IRS coding requirements.
  • If you have a Hybrid Plan or you also have a MERS Defined Contribution Plan, 457 Program or IRA with MERS, you will receive a separate Form 1099-R issued by Alerus Retirement Solutions for each account that you took a distribution from. (Learn more about these 1099-Rs below on this page.)

To retrieve the 1099-R for your Defined Benefit Plan (including the defined benefit portion of a Hybrid Plan), log in to your myMERS account at mersofmich.com and select “MERS DB Monthly Pension” from the “Accounts” section on the left side. (If you have added outside account information to the Financial Fitness tool, you will have to click on “Retirement” first.)

Then under the “Quick Links” options on the right side, select “View Plan Summary”.

Under the left side navigation, select “1099 Records”.

Finally, select the 2021 tax year. The 1099 will open as a PDF file. You can then choose to print or save the file.

Box 1: Gross distribution – The total retirement benefit (both taxable and non-taxable) paid to you for the calendar year, before any deductions.

Box 2a: Taxable amount – The portion of your retirement benefit that is taxable. If you made personal after-tax contributions to your defined benefit plan, this amount should equal Box 1 minus Box 5.

Box 2b: Taxable amount not determined – This box is checked if we were unable to verify the taxable amount because you were already retired when your former employer joined MERS.

Box 4: Federal income tax withheld – The amount of federal income tax withheld from your benefit in 2021.

Box 5: Employee contributions/Designated Roth contributions or insurance premiums – If you made personal after-tax contributions to your defined benefit plan, this box shows the portion of those contributions you are allowed to claim for 2021. This is NOT Designated Roth contributions or insurance premiums.

Box 7: Distribution code(s) – The type of benefit you received. Code descriptions are found on the back of Form 1099-R.

Box 9b: Total employee contributions – If 2021 was the first calendar year that you received a retirement benefit payment, this box will show the total amount of personal after-tax contributions you made to your defined benefit plan.

Box 14: State tax withheld – The total of Michigan state tax withheld from your benefit in 2021.  MERS only withholds state tax for the state of Michigan.

Account number:  Unique number assigned by MERS to distinguish your account.

Hybrid Plan, Defined Contribution Plan, 457 Program and/or IRA

If you withdrew money or rolled assets out of your MERS Defined Contribution Plan (including the defined contribution portion of a Hybrid Plan), 457 Program or IRA during 2021, you will receive a Form 1099-R for each account you took a distribution from. Your 1099-R(s) will be issued by MERS’ recordkeeper, Alerus Retirement Solutions.

  • Forms will be mailed by January 31, 2022, or
  • Can be retrieved in your myMERS account once they have been issued.

After logging in to your myMERS account, select the appropriate plan from the “Accounts” section on the left side. (If you have added outside account information to the Financial Fitness tool, you will have to click on “Retirement” first.)

Then under the “Quick Links” options on the right side, select “View My Statements”.

Choose the document type “Form 1099-R from the dropdown list and click on the appropriate year to open the file. If you took distributions from more than one MERS plan, you will have to download each form separately following the same process.

FAQs

1099-Rs are postmarked by January 31 and mailed via first-class to the address that MERS has on file.

If you have set up mail forwarding with the US Postal Service, your 1099-R(s) will be forwarded to you.

If you have a Defined Benefit or Hybrid Plan, your 1099-R will come directly from MERS and is mailed from our Lansing, Michigan office.

If you took a distribution from your Defined Contribution Plan (including the defined contribution portion of a Hybrid Plan), your 1099-R will be issued by Alerus Retirement Solutions and will be sent from their office in Minnesota.

MERS is a 401(a) Qualified Public Pension Plan

You will receive one 1099-R for each employer benefit.

If you received some pension benefits before age 59½ and some after age 59½ within the same calendar year, you will receive two 1099-Rs. The difference between the two is the distribution code found in Box 7:

  • The one for benefits paid before age 59½ have a “2” in Box 7.
  • The one for benefits paid after age 59½ have a “7” in Box 7.

The difference in distribution codes is to comply with IRS coding requirements, and does not affect your withholdings.

Disclaimer: The information contained in this Web site is being made available as a public service. The information is not intended to constitute legal, tax, accounting or investment advice, or to replace official versions of that information. Benefit Estimates or Service Credit Purchase estimates requested through this Web site are not official descriptions of any benefits, and do not represent a promise by MERS to provide any benefit(s) to any person(s). No one can detrimentally rely upon the information provided in, or requested through this Web site. MERS reserves the right to correct any errors, and presents this information without warranties, express or implied, regarding the information's accuracy, timeliness or completeness. If you believe the information is inaccurate, out-of-date, or incomplete, or if you have problems accessing or reading the information, please call MERS at 800.767.MERS (6377).