Internal Revenue Service United States Department of the Treasury

Instructions for  
Form 1099-Q (2013)

Payments from Qualified Education Programs (Under Sections 529 and 530)

Section references are to the Internal Revenue Code unless otherwise noted.

2013


Table of Contents

  • Instructions for  Form 1099-Q - Introductory Material
    • Future Developments
    • Reminder
  • Instructions for  Form 1099-Q - Main Contents
    • Specific Instructions
      • Statements to Recipients
      • Payer's Name and Federal Identification Number
      • Recipient's Name and Social Security Number (SSN)
      • Account Number
      • Box 1. Gross Distribution
      • Box 2. Earnings
      • Box 3. Basis
      • Box 4. Trustee-to-Trustee Transfer Checkbox
      • Box 5. Checkbox
      • Box 6. Designated Beneficiary Checkbox
      • Distribution Codes
     Next

More Online Instructions