A
- Account closure, IRA, IRA Revocation or Account Closure, IRA revocation or account closure.
- Airline payment amount, Airline payment amount.
- Alternate payee under QDRO, Alternate Payee under a Qualified Domestic Relations Order (QDRO)
- Annuity distributions, Specific Instructions for Form 1099-R, Boxes 12–17. State and local information
- Automatic contribution arrangements, Corrective Distributions
- Automatic rollovers, Automatic rollovers., Involuntary distributions.
D
- Death benefit payments, Box 1. Gross distribution
- Deemed IRAs, Deemed IRAs.
- Designated Roth account, direct rollover, Direct Rollovers, Designated Roth accounts.
- Designated Roth account, distributions, Designated Roth Account Distributions, Designated Roth account distributions., Designated Roth account., Box 10. Amount allocable to IRR within 5 years
- Direct rollovers, Direct Rollovers, Reporting a direct rollover., Designated Roth accounts., Qualified rollover contributions as defined in section 408A(e)., Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice), Involuntary distributions., Transfers, Corrected Form 1099-R, Box 2a. Taxable amount, Box 4. Federal income tax withheld, Eligible rollover distribution; 20% withholding., Box 6. Net unrealized appreciation (NUA) in employer's securities, Boxes 12–17. State and local information, Direct rollovers, transfers, and recharacterizations., Box 2. Rollover contributions
- Disaster relief reporting, Disaster relief reporting.
- Disclaimer of an IRA, Disclaimers.
- Distributions under EPCRS, Distributions under Employee Plans Compliance Resolution System (EPCRS)
- DVECs, Deductible Voluntary Employee Contributions (DVECs)
E
- Eligible rollover distribution, Direct Rollovers, Eligible rollover distribution; 20% withholding., Box 7. Distribution code(s)
- Employee contributions, retirement plan, Box 5. Employee contributions/designated Roth contributions or insurance premiums, Box 9b. Total employee contributions
- Employer securities, distributions, Loans Treated as Distributions, Employer securities and other property., Losses., Box 4. Federal income tax withheld, Eligible rollover distribution; 20% withholding., Box 6. Net unrealized appreciation (NUA) in employer's securities
- Endowment contracts, Life insurance, annuity, and endowment contracts., Box 6. Life insurance cost included in box 1
- Excess deferrals, excess contributions, corrective distributions of, Corrective Distributions
I
- In-plan Roth rollover (IRR), Designated Roth Account Distributions, Designated Roth account distributions., Box 10. Amount allocable to IRR within 5 years
- Inherited IRAs, Inherited IRAs., Box 5. Fair market value of account
- Insurance contracts, Specific Instructions for Form 1099-R, Box 7. Distribution code(s)
- Involuntary distributions, Automatic rollovers., Involuntary distributions.
- IRA contributions, Specific Instructions for Form 5498
- IRA distributions, Specific Instructions for Form 1099-R, IRA Distributions, Box 9a. Your percentage of total distribution, Boxes 12–17. State and local information
- IRA recharacterizations, IRA Distributions, IRA recharacterizations., Box 2a. Taxable amount, IRAs., Specific Instructions for Form 5498, Direct rollovers, transfers, and recharacterizations., Recharacterizations., Total distribution, no contributions., Statements to participants., Box 1. IRA contributions (other than amounts in boxes 2–4, 8–10, 13a, and 14a)
- IRA revocation, IRA Revocation or Account Closure, IRA revocation or account closure.
R
- Recharacterized IRA contributions, Transfers, IRA recharacterizations., Box 1. Gross distribution, IRAs., Specific Instructions for Form 5498, Direct rollovers, transfers, and recharacterizations.
- Required minimum distribution, Required minimum distributions (RMDs)., Box 11. Check if RMD for 2014, Box 12a. RMD date, Box 12b. RMD amount
- Retirement payments, Specific Instructions for Form 1099-R, Boxes 12–17. State and local information
- Revocation, IRA, IRA Revocation or Account Closure, IRA revocation or account closure.
- RMD, Required minimum distributions (RMDs)., Box 11. Check if RMD for 2014
- RMD amount, Box 12b. RMD amount
- RMD date, Box 12a. RMD date
- Rollovers, Direct Rollovers, Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice), Transfers, Corrected Form 1099-R, Box 1. Gross distribution, Box 2a. Taxable amount, Box 4. Federal income tax withheld, Box 6. Net unrealized appreciation (NUA) in employer's securities, Direct rollovers, transfers, and recharacterizations., Transfers., Recharacterizations., Total distribution, no contributions., Statements to participants., Box 1. IRA contributions (other than amounts in boxes 2–4, 8–10, 13a, and 14a), Box 2. Rollover contributions
- Roth IRA contributions, Roth IRA conversions., Roth IRA.
- Roth IRA conversions, Roth IRA conversions., Transfers, Roth IRA conversions., IRAs., Recharacterizations., Roth IRA conversions., Statements to participants., Box 3. Roth IRA conversion amount
- Roth IRA distributions, Roth IRA conversions., Roth IRA., IRAs.
S
- Section 1035 exchange, Section 1035 exchange., Section 1035 exchange., Box 1. Gross distribution
- Section 402(f) notice, Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice)
- Section 404(k) dividends, Section 404(k) dividends.
- SEP contributions, IRA Revocation or Account Closure, Traditional, SEP, or SIMPLE IRA., Direct rollovers, transfers, and recharacterizations., Box 1. IRA contributions (other than amounts in boxes 2–4, 8–10, 13a, and 14a), SEP., Box 8. SEP contributions
- SEP distributions, IRA Revocation or Account Closure, Traditional, SEP, or SIMPLE IRA., Box 7. Distribution code(s)
- Servicemembers' Group Life Insurance (SGLI) payments, Military death gratuities and servicemembers' group life insurance (SGLI) payments.
- SIMPLE contributions, Specific Instructions for Form 5498, SIMPLE., Box 9. SIMPLE contributions
- SIMPLE distributions, Roth IRAs., SIMPLE IRAs., Roth IRA conversions., Traditional, SEP, or SIMPLE IRA., Box 7. Distribution code(s)
- State and local information, Boxes 12–17. State and local information
- Statements to recipients/participants, Statements to Recipients, Statements to participants.
