Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and IRA Contribution Information
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Forms 1099-R and 5498 - Introductory Material
- Instructions for Forms 1099-R and 5498 - Main Contents
- Specific Instructions for Form 1099-R
- Designated Roth Account Distributions
- IRA Distributions
- IRA Revocation or Account Closure
- Deductible Voluntary Employee Contributions (DVECs)
- Direct Rollovers
- Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice)
- Transfers
- Corrective Distributions
- Distributions under Employee Plans Compliance Resolution System (EPCRS)
- Failing the ADP or ACP Test After a Total Distribution
- Loans Treated as Distributions
- Permissible Withdrawals Under Section 414(w)
- Corrected Form 1099-R
- Filer
- Beneficiaries
- Alternate Payee under a Qualified Domestic Relations Order (QDRO)
- Nonresident Aliens
- Statements to Recipients
- Account Number
- Box 1. Gross distribution
- Box 2a. Taxable amount
- Box 2b. Taxable amount not determined
- Box 2b. Total distribution
- Box 3. Capital gain (included in box 2a)
- Box 4. Federal income tax withheld
- Box 5. Employee contributions/designated Roth contributions or insurance premiums
- Box 6. Net unrealized appreciation (NUA) in employer's securities
- Box 7. Distribution code(s)
- Box 8. Other
- Box 9a. Your percentage of total distribution
- Box 9b. Total employee contributions
- Box 10. Amount allocable to IRR within 5 years
- Box 11. 1st year of desig. Roth contrib.
- Boxes 12–17. State and local information
- Specific Instructions for Form 5498
- Alternative one.
- Alternative two.
- Electronic filing.
- Reporting to the IRS.
- Account Number
- Box 1. IRA contributions (other than amounts in boxes 2–4, 8–10, 13a, and 14a)
- Box 2. Rollover contributions
- Box 3. Roth IRA conversion amount
- Box 4. Recharacterized contributions
- Box 5. Fair market value of account
- Box 6. Life insurance cost included in box 1
- Box 7. Checkboxes
- Box 8. SEP contributions
- Box 9. SIMPLE contributions
- Box 10. Roth IRA contributions
- Box 11. Check if RMD for 2014
- Box 12a. RMD date
- Box 12b. RMD amount
- Box 13a. Postponed contribution
- Box 13b. Year
- Box 13c. Code
- Box 14a. Repayments
- Box 14b. Code
- Specific Instructions for Form 1099-R
- Instructions for Forms 1099-R and 5498 - Additional Material
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