The state number in Box 15 of a 1099-R is the payer’s state tax identification number, an account ID that the state’s tax agency assigned to the financial institution or plan administrator that sent you the distribution. It appears after the two-letter state abbreviation in the same box. It is not your number, not your account number, and not a dollar figure. The state uses it to confirm that the withholding shown in Box 14 was actually remitted on your behalf.
What the Payer’s State ID Number Is
The IRS instructions put it directly: “The state number is the payer’s identification number assigned by the individual state.”1Internal Revenue Service. Instructions for Forms 1099-R and 5498 (2025) Each state’s department of revenue or equivalent agency issues these numbers to pension plan administrators, insurance companies, and financial institutions that withhold state income tax on retirement distributions.
It functions like the federal Employer Identification Number that appears in Box 7 of the same form, but the state issues it and the two numbers are typically different. When the payer deposits withheld tax with the state, the payment is credited under this ID. Your withholding claim on your state return is then matched against that credit.
How Box 15 Works With Boxes 14 and 16
Box 15 sits inside a three-box group for state reporting. The IRS notes these boxes “are provided for your convenience only and need not be completed for the IRS.”1Internal Revenue Service. Instructions for Forms 1099-R and 5498 (2025) They exist for state and local tax purposes.
- Box 14 shows the state income tax withheld from your distribution during the year. That amount is the credit you claim on your state return.
- Box 15 shows the state abbreviation and the payer’s state ID number, linking that withholding to the correct payer account at the state agency.
- Box 16 shows the portion of the distribution the payer is reporting as subject to state tax. This can differ from the federal taxable amount in Box 2a because many states exempt part or all of certain retirement income.
Using Box 15 on Your State Return
When you file your state income tax return, you claim the Box 14 amount as a withholding credit. The Box 15 state ID is what lets the state confirm that credit against the payer’s own reporting and deposits.
Tax software usually asks for the full Box 15 field, both the state abbreviation and the payer’s state number, when you enter your 1099-R. Missing or mistyped entries can trigger a validation error or cause the state to reject an e-filed return. On a paper return, the number goes on whichever line or schedule your state uses to reconcile withholding.
Accuracy matters. If the state cannot match your withholding claim to a payer account, you can expect a notice disallowing the credit and a higher balance due until you sort it out.
When Box 15 Is Blank
Blank is normal in two situations. If you live in a state with no personal income tax, no state withholding applies to your distribution, so nothing appears in Boxes 14, 15, or 16. And even in a state that does have an income tax, you may have declined state withholding, or the payer may not be required to withhold. In both cases Boxes 14 and 16 will also be blank or zero, and there is nothing to fix.
The situation to act on is Box 14 showing a withholding amount while Box 15 is empty. That is a payer error. Without the state ID, the state has no way to tie your claimed credit to a deposit. Contact the financial institution or plan administrator and ask for a corrected Form 1099-R.
If You Can’t Get a Corrected Form
If the payer hasn’t sent a corrected 1099-R by the end of February, the IRS advises calling 800-829-1040; the agency can reach out to the payer for you.2Internal Revenue Service. Topic No. 154, Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
If that still doesn’t work, Form 4852 is the official substitute for a missing or incorrect 1099-R.3Internal Revenue Service. About Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R You reconstruct the missing information from your own records: pension statements, account statements, prior correspondence showing withholding. Filing on Form 4852 keeps you on time, but it can invite follow-up from the IRS or the state, so keep your backup documentation.
When Two States Appear on One 1099-R
If you moved during the year or had withholding sent to two states, one 1099-R can carry both. The IRS instructs payers to “report distributions and taxes for up to two states or localities” using the two rows separated by a broken line in the Boxes 14–16 area.1Internal Revenue Service. Instructions for Forms 1099-R and 5498 (2025) Each row carries its own Box 14 amount, its own Box 15 state code and payer ID, and its own Box 16 distribution figure. If more than two states are involved, the payer issues an additional 1099-R or a supplemental statement.
Each state’s return only takes that state’s row. Match the Box 14 withholding to the corresponding Box 15 ID on the state return where it belongs. Crossing the rows between returns is a common multi-state error and creates matching problems on both sides.