我被你带到沟里面去了。你这个1099-R是人寿保险的付出，要不要交税要看当时买保险的钱是税前还是税后。绝大多数是税后的钱买的保险。所以保险赔偿不用交税。
保险赔偿不能转到IRA里面。
你自己提IRA，把我搞糊涂了。
File Form 1099-R for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from:
- Profit-sharing or retirement plans.
- Any individual retirement arrangements (IRAs). 《== 我以为是这个。
- Annuities, pensions, insurance contracts, survivor income benefit plans.
- Permanent and total disability payments under life insurance contracts. <-=你是不是说的这个？
- Charitable gift annuities, etc.
