Instructions for  
Form 1099-Q - Introductory Material

Table of Contents

Future Developments

For the latest information about developments related to Form 1099-Q and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1099q.

Reminder

In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • Other general topics.

You can get the general instructions at www.irs.gov/form1099q or by calling 1-800-TAX-FORM (1-800-829-3676).

Prev  Up  Next
  Home  

More Online Instructions