i file my clients 1099 NECs after they get me the figures for each subcontractor but my question is about a 1099-R.  they have a 401K through american funds and one person cashed out of their 401K plan in 2022.  american funds are saying that it is up to the client or their CPA to issue the 1099-R.  I see dozens of 1099-Rs during tax prep season, many from Capital Group (american funds).  i never saw a 1099-R prepared by a CPA.. they always come from the investment company.  Does this sound right. my client/me has to issue the 1099-R?