TSP 1099-R Mailing Schedule 2026: When Forms Arrive

Last Updated: February 3, 2026 Reading Time: 5 min

Tax season is here. If you took money out of your TSP last year, you're waiting on Form 1099-R. This guide covers when it arrives and how to access it online. For the full breakdown of how to report your 1099-R on your taxes, see our TSP 1099-R Tax Guide.

Key Takeaways

• TSP mails 1099-R forms in mid-January for the prior year's distributions
• Online copies are available in your My Account by mid-February
• Withdrawals after noon Eastern on December 27 count for the following tax year
• Corrected forms arrive in late February or early March if needed

2026 TSP 1099-R Mailing Schedule

The Thrift Savings Plan follows a consistent schedule every year. For 2025 tax year distributions:

Milestone	Timeline
Paper forms mailed	Mid-January 2026
Online access available	Mid-February 2026
Corrected forms (if needed)	Late February, early March 2026

Important cutoff: If you requested a withdrawal after noon Eastern Time on December 27, 2025, that distribution counts as 2026 income. It will appear on your 2026 Form 1099-R, not your 2025 form.

How to Access Your TSP 1099-R Online

You don't need to wait for the mail. Download your form directly:

1. Log in to your My Account at TSP.gov
2. Navigate to Tax Forms or Documents in the main menu
3. Select the 1099-R for the tax year you need
4. Download the PDF

Online copies are typically available by mid-February, which is often faster than mail delivery.

Can't Log In? Use the No-Login Tool

TSP offers a backup option if you're locked out of your account:

1. Go to TSP.gov's 1099-R request tool (no login required)
2. Enter your personal information
3. Receive an email with a secure link
4. Verify your details and download the form

Need a paper copy mailed instead? You can request one through your My Account under the Documents section.

Understanding Your TSP 1099-R Boxes

Your 1099-R isn't just about the total distribution amount. The boxes that matter:

Box 1: Gross Distribution

This is the total amount withdrawn from your TSP account before any taxes were withheld.

Box 2a: Taxable Amount

This is what you actually owe taxes on. It's the gross distribution minus any nontaxable basis, like:

• After-tax contributions
• Amounts you already paid tax on
• Rollovers from other accounts

If Box 2b is checked ("Taxable amount not determined"), you'll need to calculate the taxable portion using your contribution history.

Box 4: Federal Tax Withheld

How much TSP withheld for federal taxes. This reduces what you owe, or increases your refund, when you file.

Box 7: Distribution Code

This code tells the IRS why you received money and whether you owe the 10% early withdrawal penalty:

Code	Meaning	Penalty?
1	Early distribution (under 59½)	Yes
2	Early distribution, exception applies	No
7	Normal distribution (59½+)	No
G	Direct rollover	Not taxable

For the full breakdown of distribution codes, penalty exceptions, and how Traditional vs Roth withdrawals are taxed, see our TSP 1099-R Tax Guide.

Common TSP 1099-R Scenarios

What to expect based on your situation:

You Took a Hardship Withdrawal

Hardship withdrawals before age 59½ are taxable and usually come with a 10% penalty. You'll see Code 1 in Box 7. The full amount in Box 1 goes on your tax return as ordinary income, and you'll owe the penalty when you file (unless you qualify for an exception like medical expenses exceeding 7.5% of AGI).

You Separated and Rolled Over to an IRA

If you did a direct rollover, you'll see Code G in Box 7 and $0 in Box 2a. This isn't taxable income. Just make sure the rollover was direct (TSP to IRA) and not indirect (TSP to you, then you to IRA within 60 days). Indirect rollovers create more paperwork.

You're Taking Monthly Payments in Retirement

Retirees receiving monthly TSP payments will see Code 7 (normal distribution) if they're 59½ or older. The full payment is taxable as ordinary income. You can adjust withholding through your My Account to avoid owing at tax time.

You Inherited a TSP Account

Beneficiary distributions show Code 4 in Box 7. The distribution is taxable as income, but there's no early withdrawal penalty regardless of your age. Spouses have the option to roll inherited TSP funds into their own IRA. Non-spouse beneficiaries must follow inherited IRA rules.

You Used the Rule of 55

If you separated from federal service in the year you turned 55 (or later) and took withdrawals, you should see Code 2 in Box 7. This means no 10% penalty. If you see Code 1 instead, contact TSP for a corrected form.

What If My 1099-R Is Wrong?

Mistakes happen. Common issues include:

• Wrong distribution code
• Incorrect taxable amount
• Missing basis from rollovers

Don't file yet if you suspect an error. Contact TSP at 1-877-968-3778 (the ThriftLine) to request a correction. Corrected 1099-R forms are typically issued within three weeks of verification, or in late February to early March.

Delaying your tax filing is smarter than filing an amended return later.

TSP 1099-R vs OPM 1099-R

If you're retired, you might get two 1099-R forms:

Form Source	What It Reports
TSP	Withdrawals from your Thrift Savings Plan
OPM	Your FERS or CSRS pension payments

These are separate systems. TSP handles your retirement savings account. OPM handles your federal pension. You need both forms to file accurately.

Tax Filing Tips for TSP Distributions

Tips for filing your taxes with a TSP 1099-R:

Don't File Until You Have All Forms

If you're expecting both a TSP 1099-R and an OPM 1099-R (for your pension), wait for both. Filing with missing forms creates headaches later.

Check Your Withholding

TSP defaults to 20% federal withholding on distributions. If you're in a higher tax bracket, you might owe more at filing. If you're in a lower bracket (or have deductions), you might get a refund.

Report the Taxable Amount, Not the Gross

Use Box 2a (taxable amount), not Box 1 (gross distribution), as your income. If Box 2b is checked, you'll need to calculate the taxable portion yourself using IRS Publication 575.

Keep Records of Your Basis

If you made after-tax contributions to TSP, you have cost basis that reduces your taxable amount. Keep records of contributions from your annual statements. When you withdraw, only the earnings portion is taxable, not the contributions you already paid tax on.

Use Tax Software for Distribution Codes

Most tax software walks you through the 1099-R questions and applies the correct penalties or exceptions based on your distribution code. Don't try to manually calculate penalty exceptions unless you're confident in the rules.

Calculate Your TSP Projections

Use the TSP Calculator to project your balance at retirement and model different contribution rates.

Frequently Asked Questions

When does TSP mail 1099-R forms?

TSP mails 1099-R forms in mid-January for the prior year's distributions. For 2025 tax year activity, forms are mailed by mid-January 2026.

How do I access my TSP 1099-R online?

Log in to your My Account at TSP.gov, navigate to Tax Forms or Documents, and download the PDF. Online copies are typically available by mid-February.

What is Box 7 distribution code 1 on a TSP 1099-R?

Code 1 means early distribution with no known exception. If you're under age 59½ and took a distribution, you'll likely owe a 10% early withdrawal penalty on top of regular income taxes.

What does Box 2a on my TSP 1099-R mean?

Box 2a shows the taxable amount of your distribution. This is the portion subject to federal income tax after excluding any nontaxable basis like after-tax contributions.

What's the TSP phone number for 1099-R questions?

Call the ThriftLine at 1-877-968-3778. This is TSP's dedicated support line, not OPM. Hours are weekdays 7 AM to 9 PM Eastern.

Related Resources

• TSP 1099-R Tax Guide 2026: How to report your withdrawals, Traditional vs Roth taxation, penalty exceptions
• TSP Withdrawal Guide 2026: Complete guide to TSP withdrawal options
• TSP Guide 2026: Everything you need to know about the Thrift Savings Plan
• Tax Planning for Federal Retirees: Strategies for minimizing your tax burden

Sources

• TSP.gov: Official Thrift Savings Plan website
• IRS Form 1099-R Instructions: Official IRS guidance on distribution codes
• OPM Tax Information: Federal annuitant tax resources