Obtaining 1099-R from OPM

Use last year's amount plus the COLA, provided last year was for a full year.

If there is withholding, estimate it at slightly less than last year.

Fill out the 4852 substitute for W-2/1099-R.

Tell client they might get a notice. They probably won't.

Been here and done this.

I just did a return for a Civil Service retiree who accessed the 1099 on his phone but doesn't own a printer so went to the UPS Store and waited in line before paying $2 for them to print it out for him.  His pension increased by 2.5% and his federal withholding increased by 2%, 2024 to 2025.  Your results may vary.  

Have client get an ID.ME when they register with IRS to get their transcript online. https://www.irs.gov/individuals/get-transcript

Did this client get the Social Security bump for Civil Service Employees that were excluded for a long time.

Again - Have client get an ID.ME when they register with IRS to get their transcript online. https://www.irs.gov/individuals/get-transcript

FYI

OPM stopped mailing most 1099Rs.... what a surprise...

They have a new webtool  https://www.servicesonline.opm.gov/1099-request  

... you need the claim number and zip code but it works (sometimes).