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Instructions to Recipient - Read Carefully. This Substitute 1099, and /or 5498 document has been prepared for you by your financial institution. This form substitutes the standard 5498 -ESA (OMB 1645.1815), Form 10991NT (OMB 1545-011
<br />Form 5498 (OMB 1545. 0747), 1099 -Q (OMB 1545- 1760), and 1099 -R (OMB 1545- 0119).This form contains language substantially similar to that of the official forms listed above, and is in compliance with the current year IRS Ri
<br />Free. Nominees - If your Federal Identification Number is shown on this form, and the form includes amounts belonging to another person, you are considered a nominee remplent. You must If Is a 1099 Form for each of the other own(
<br />FORM 1096, 'Annual Summary Transmittal U.S. Information Returns; with the IRS Set
<br />showingg the amounts allocable to each. You must also furnish a Form 1099 to each of the other owners. File the proper Forms) 1099 with
<br />Center (or your area. On each Form 1099 list yourself as the 'payer' and the other owner as the 'recipient.' On Farm 1096, list yourself as the 'f ter.' A husband or wife
<br />and of
<br />is not required to file a nominee return to show amounts owned by the oth
<br />5498 OMB No. 1545-0747
<br />IRA Contribution Information
<br />as the'recipient.' File Fonn(s)1099 -INT with Form 1096 with the Internal Revenue
<br />Account number. May show an account or other unique number the payer ass',
<br />Service Center for your aea On Form 1ON list yourself w the 'filer. "A husband or
<br />to distinguish your account.
<br />Instructions for Participant
<br />wife is not required to file a nominee return to show amounts owned by the other.
<br />Box 1. Shows the total amount you received this year. The amount may have be
<br />The information on Form 5498 Is submitted to the Internal Revenue Service by the
<br />Future developments. For the latest Information about developments related to
<br />direct rollover, a transfer or conversion to a Roth IRA, a recharactedzed IRA
<br />contribution; or you may have received It as periodic payments, as rxmperiotlb
<br />trustee or Issuer of your individual retirement arrangement QRA) to report
<br />Form 1099•INT and Its instructions, such as legislation enacted after they were
<br />payments, or as a total distribution. Report the amount on Forth 1040 or 1040A
<br />conWbutbns, Including any vetch -up contributions, required minimum distributions
<br />published, go to www.ks.gov /(onn1099(nt.
<br />brie for "IRA ""Pensions and annuities• (a the line for 'Taxable
<br />(RMDs), and the fair market value (FMV) of the account. For Information about IRAs,
<br />1099 -Q OMB No. 1545 -1760
<br />d on Form 8 cable. However, H this e lump -sum d1sW
<br />amount), Forth
<br />l), and
<br />see Pubs. 590 and 560.
<br />Account number. May show an account or other unique number the trustee
<br />Payments From Qualified Education Programs
<br />For . i have net t reached a
<br />see Form 4972. nyeuor vWags. salaries, tips, retirement tax return. lsorej:
<br />payments on the line for 'Wages, salaries, tips, etc.' on your tax nature. Also rep
<br />assigned to distinguish your account.
<br />(Under Sections 529 and 530)
<br />that line permissible withdrawals from eligible automatic contribution arrangem<
<br />Box 1. Shows traditional IRA contributions for 2013 you made In 2013 and through
<br />Instructions for Recipient
<br />and corrective distributions of excess deferrals, excess contributions, a excess
<br />April 15, 2014. These contributions may be deductible on your Form 1040 or 10400.
<br />numbs. For your protection, this form may show only the
<br />is
<br />fist
<br />aggregate contributions except If you are self- employed.
<br />However, if you a your spouse was an active Participant In an employer's pension
<br />plan, these contributions may not be deductible. This box does not Include amounts
<br />test four d(giu of your social security number ISSN), Individual taxpayer Identification
<br />four digits of your social
<br />H e life Insurance, annuity, qualified long-term care, a endowment contract v
<br />transferred tax free to another trustee or contract Issuer, an amount will be shoe
<br />In boxes 2 -4, 8-10, 13a, and 14a.
<br />number (nlM,or adoption taxpayer identification number (ATIM. However, the Issuer
<br />this box and Code 6 will be shown In box 7. H a charge or payment was made e
<br />Box 2. Shows any rollover, Including a direct rollover to a traditional IRA or Roth IRA,
<br />has reported your complete Identification number to the IRS and, where applicable, to
<br />the cash value of an annuity contract or the cash surrender value of a life insure
<br />or a qualified rollover contribution Qncluding a military death gratuity, SGU payment,
<br />state and/or local governments.
<br />contract for the purchase of qualified long•terrn care Insurance, an amount will t
<br />or qualified settlement Income) to a Roth IRA you made M 2013. H does not show
<br />Account number. May show an account or other unique number the payer has
<br />shown In this box and Code W will be shown in box 7. You need not report thes
<br />any amounts you converted from your traditional IRA, SEP IRA, or SIMPLE IRA to a
<br />assigned to distinguish your account.
<br />amounts on your tax return.
<br />Box 2a. This part of the distribution Is generally taxable. H there Is no entry in thl
<br />Roth IRA They are shown in box 3. See the Form 1040 or 1040A Instmctlons for
<br />Box 1. Shows the gross distribution (Including in -kind distributions) paid to you this
<br />the payer may not have an the facts needed to figure the taxable amount. In that
<br />Information on how to report rollovers. H you have ever made any nondeductible
<br />year from a qualified tuition program (QTP), under section 529, or a Coverdell ESA
<br />the first box box shook! checked. You may went to get one of the free
<br />contributions to your traditional IRA or SEP IRA and you did not roll over the total
<br />(CESA), under section SM. This amount Is the total of the amounts shown In box 2
<br />from el the taxable amount. See
<br />publications from the IRS to help you
<br />a
<br />distribution. use Form 8606 to figure the taxable amount. If property was rolled over,
<br />and box 3. See Pub. 970 fa more Information.
<br />r an I sea IRAs anti Roth If
<br />Information the back of Copy 2. For IRA Roth I
<br />sae Pub. 590. For a qualified rollover to a Roth IRA, also see Pub. 590. For
<br />Caution: For CESA disWbutions (other than earnings on excess contributions) made
<br />from a Roth IRA
<br />a direct rollover, other than from a qualified plan to a
<br />on this pegs. M
<br />this page. .
<br />Information on alAins payments, see wwwJrs.gov /form5498 .
<br />during 201$ thepayer /trustee Is not required o report amounts In boxes 2 and 3.
<br />t"
<br />should be shown, end you must enter zero (-0-) an the "Taxable amount' line of
<br />shown,
<br />Box 3. Shows the amount converted from a traditional IRA SEP IRA or SIMPLE IRA
<br />Instead, the payer /trustee may report the fair market value of the CESA as of
<br />tax return.
<br />to a Roth IRA In 2013. Use Form 8606 to figure the taxable amount.
<br />December 31, 2013, In the blank box below boxes 5 and 6. To figure your earnings
<br />If this Is a total distribution from a qualified plan and you were bom before Ja
<br />Box 4. Shows amounts recharecterized from transferring any part of the
<br />and basis, use the Coverde8 ESA - Taxable Dlstrlbut/ons and Basis worksheet In
<br />1936 (or you are the beneficiary of someone bom before January 2, 1936), you i
<br />coninbutlon (plus earnings) from one type of IRA to another. See Pub. 590.
<br />Pub. 970.
<br />eligible for the 10 -year tax option. Sae the Form 4972 Instructions for more Infix
<br />Box S. Shows the FMV of all Investments In your account at year end. However, if a
<br />Box 2. Shows the earnings part of the gross distribution shown In box 1. Generally,
<br />if you are an eligible retired public safety officer who elected to exclude from
<br />decedent's name Is shown, the amount reported may be the FMV on the date of
<br />amounts distributed are Included in Income unless they are used to pay for qualified
<br />distributions from your eligible plan used to pay certain insurance premiums, IN
<br />amount shown In box 2a has not been reduced by the exclusion amount. See H
<br />death. H the FMV shown is zero for a decedent, the executor or administrator of the
<br />education expenses, transferred between trustees, or rolled over to another qualified
<br />instructions for Form 1040 more infomfable
<br />10d,
<br />estate may request a date -of -death value from the financial Institution.
<br />education program within 60 days. Report taxable amounts as "Other Income' on
<br />Box 2b. If the first box Li checked, the payer was unable to determine the laxeh
<br />a t e t
<br />Box 6. Shows for endowment contracts only the amount allocable to the cost of life
<br />Form 1040.
<br />amount, and box 2a should be blank, except for an IRA H is your responsibility
<br />Insurance. Subtract this amount from your allowable IRA contribution Included In
<br />Under a QTP, the amount in box 2 is included in income if there has been (a)
<br />determine the taxable amount. if the second box is checked,the distribution we
<br />box 1 to compute your IRA deduction.
<br />more than one transfer or rollover within any 12 -month period with respect to the
<br />total distribution that closed out your account.
<br />Box 7. May show the kind of IRA reported on this Form 5498.
<br />same beneficiary, or (b) a change In the designated beneficiary and the new
<br />Box 3. If you received a lump -sum distribution from a qualified plan and were h
<br />Box & Shows SEP contributions made in 2013, Including contributions made In 2013 far
<br />designated beneficiary Is not a family mamba.
<br />before January 2,1936 (or you are the beneficiary of someone ban before Jam
<br />1936), you may be able to elect to treat this amount as a capital gain on Form 4'.
<br />2012, but not Including contributions made In 2014 fix 2013. H made by your employer.
<br />Under a CESA, the amount in box 2 is included in income if there has been a
<br />(not on Schedule D (Form 1040)). Sae the Forth 4972 instructions. For a chartist
<br />do not deduct on your Income tax return. If you made the conWbutbns w a self - employed
<br />change In the designated beneficiary and the new designated beneficiary Is not a
<br />annuity, report as a gam as ed for
<br />person (or partner), they may be deductible. See Pub. 560.
<br />family member or is over age 30 (except for beneficiaries with special needs).
<br />trio mountbns
<br />withheld. Incl r Inc me
<br />federal income e tax Include this amount on your income
<br />Box 4. Shows federal Income tax
<br />Box 9. Shows SIMPLE contributions made in 2013. H made by your employer, do not
<br />Also, an additional 10% tax may apply to part a all of any amount included in
<br />return as tax withheld, and H box 4 shows an amount (other than zero), attach C
<br />s"
<br />deduct on your income tax return. H you made the contributions as aself- employed
<br />Income from the CESA or OTP. See Form 5329 and your tax return Instructlons for
<br />to your return. Generally, If you will receive payments next year that are not eligi
<br />parson (or partner), they may be deductible. See Pub. 560.
<br />more Information.
<br />rollover distributions, you can change your withholding or elect not to have loco
<br />Box 10. Shows Roth IRA contributions you made In 2013 and through April 15, 2014.
<br />if a final (total) distribution is made from your account and you have not recovered
<br />withhold by gi"ng the payer Forth W-4P.
<br />Do not deduct on your income tax return.
<br />your contributions, see Pub. 970 to determine If you have a deductible loss and how
<br />Box S. Generally, this shows the employee's Investment in the contract (aher•ta
<br />Box 11. If the box Is checked, you must take an RMD for 2014. An RMD may be
<br />to claim it.
<br />contributions), if any, recovered tax free this year; the portion that is your basis I
<br />designated Roth account; the part of premiums paid on commercial annuities o.
<br />required even if the box is not checked. n you do not take the RMD for 2014, you are
<br />Box 3. Shows your bass In the gross distribution reported In box 1.
<br />Insurance contracts recovered tax a the nontaxable pert of a charitable till
<br />subject to a 50% excise tax on the amount not distributed. See Pub. 590 for details.
<br />Box 4. This box is checked if a trustee-to-trustee transfer was made from one QTP
<br />arty I
<br />annuity. This box does not show arty IRA H the amount shown Ins
<br />Box 12a. Shows the date by which the RMD amount In box 12b must be distributed
<br />to another QTP, from one CESA to another CESA, a from a CESA to a QTP.
<br />year you first
<br />basis In a designated Roth account, the year you first made contributions to the
<br />to avoid the 50% excise tax on the undistributed amount for 2014.
<br />However, In certain transfers from a CESA, the box will be blank.
<br />account may be entered in box 11.
<br />Box 12b. Shows the amount of the RMD for 2014.0 box 11 is checked and there is
<br />Box S. Shows whether the gross distribution was from a QTP (private or sole) or
<br />Box 6. H you received a lump-sum distribution from a qualified plan that include
<br />no amount in this box, the trustee or Issuer must provide you the amount or offer to
<br />from a CESA.
<br />securities of the employer's company, the net unrealized appreciation (NUA) (ar
<br />calculate the amount In a separate statement by January 31, 2014.
<br />Box 6. The designated beneficiary is the individual named to the document creating
<br />Increase in value of such securities while in the tout) is taxed only when you sal
<br />Box 13a. Shows the amount of any postponed contribution made M 2013 for a prior year.
<br />the tout or custodial account to receive the benefit of the funds in the account.
<br />securities unless you choose to Include It in your gross Income this year. Sae Pt
<br />and time Form Instructions. did not receive a lump-sum f
<br />Box 13b. Shows the yea o which the postponed contribution In box 13a was credited.
<br />Distribution codes. For 2013, the payerArustee may, but is not required to,report
<br />Ust tyou
<br />o s, which not
<br />amount shown Li the NUA attributable to employee contributions, which Li not t
<br />Is the
<br />Box 130. For partidpants who made a postponed conWbutko due to an extension of the
<br />(in the box below boxes 5 and 6) one of the follows codes to Identify the
<br />n9
<br />until you sell the securities.
<br />conWbWon due date because of a federally designated disaster, shows the code FD.
<br />distribution you received: l -Distributions Qncluding transfers); 2 -Excess
<br />Box 7. The following codes identity the distribution you received. For more Infom
<br />For participants who served in designated combat zones, qualified hazardous duty
<br />contributions plus earnings taxable In 2013; 3- Excess contributions plus earnings
<br />thesis distributions, see the instructions for your tax return. Also, certain disWbu
<br />crass, or In direct support arses, shows the appropriate code. The codes are:
<br />taxable In 2012; 4- 131sabllity, 5- Death; 8- Prohibited transaction.
<br />may be subject to an additional 10% tax. Sae the Instructions for Form 5329.
<br />E013239 for Afghanistan and associated direct support areas, E012744 for the
<br />Note. Nontaxable distributions from CESAs and OTPs, Including rollovers, are not
<br />1 -Early distribution, no known exception On most cases, under age 5914).
<br />2 -Earty distribution, exception applies (under age 5954).
<br />Arehlan peninsula areas, and E013119 (or PL106.21) for the Yugoslavia operations
<br />required to be reported on your Income tax return. See Pub.970 for more Information.
<br />3- Disability.
<br />areas. F additional Information, Including a list of locations within the designated
<br />a
<br />developments. For the latest Information about developments related to
<br />4- Death,
<br />combat zones, qualified hazardous duty areas, and direct support areas, see Pub. 3,
<br />Forth 1099.0 end Its Instructions, such es legislation enacted after they were
<br />Instructions, a. eY
<br />5- Prohibited transaction.
<br />Armed Forces' Tex Guide. For updates to the list of locations, go to
<br />published, go to wwwnst
<br />8- Section 1035 exchange (a tax -free exchange of life Insurance, annuity, qualil
<br />wwwarsgov /rorm5498.
<br />5498 -ESA OMB No. 1545 -1815
<br />long-term care Insurance' a endowment contracts).
<br />Box 14& shows the amount of any repayment of a qualified reservist distribution a
<br />Coverdell ESA Contribution Information
<br />7- Normal distribution.
<br />8- Excess contributions plus eamings/exeess deferrals (and/or earrings) taxable
<br />Pub. 59 r reporting
<br />federally designated tlisasterwithdrevrol repayment. See Pub. 590 la reporting repaymenu
<br />rawal
<br />Instructions for Beneficiary
<br />9 -Cost of current life Insurance protection.
<br />Box 14b. Shows the code OR for repayment of qualified distribution or
<br />The Information on Form 5498 -ESA is furnished to you by trustee a Issuer of your
<br />B_May be for tax (see Form 4972).
<br />federally
<br />code DD for repayment of a federal designated disaster distribution.
<br />Future developments. For the latest Information about developments related to
<br />Coverdell education savings account (ESA) by April 30, 2014. Form 5498-ESA reports
<br />ted Roth count distribution.
<br />Des. If C d R account and an am
<br />Nate. If Code B Li in box 7 end an ertxwnt is reported In box 10, see the Inst
<br />Form 5498 and its Instructions, such as legislation enacted after they were published,
<br />conWbutions and rollover contributions made for you for2013. For more Information
<br />for Forth 5329.
<br />go to www.irs.gov //orm5498.
<br />about Coverdell ESAs, we Pub. 970, Tax Benefits for Education.
<br />D- Annuity pa ants from nonqualified annuities that may la subject to tax
<br />1099 -INT OMB NO. 1545 -0112
<br />Beneficlary's identification number. For your protection, this forth may show only
<br />the Last few digits of yoursocial security number (SSM, individual taxpayeridentification
<br />under section 1411.
<br />E- DisWbutions under Employee Plans Compliance Resolution System(EPCRE
<br />Interest Income
<br />Instructions for Recipient
<br />number ( fnM, or adoption taxpayer Identification number (ATIM. However, the Issuer
<br />has reported your complete oentification number to the IRS and. where applicable, to
<br />F- Charitable gift annuity.
<br />G- Direct rollover of adisWbuton (other than a designated Roth account distdt
<br />Recipient's Identification number. For your protection, this form may show
<br />state and/or local governments.
<br />o a qualiflerf plan, a section 403(b) plan, a gov- -ental section 457(b) plan, o
<br />- rolbuti of a designated Roth account to a Roth
<br />only the List four digits of your social security number(SSM, Individual taxpayer
<br />Account number. May show an account or other unique number the trusteeAssuer
<br />ceWbutbn
<br />J -Eery distribution from a Roth IRA, no known exception (in most cases, under 0
<br />J Early d , tin
<br />Identification number QnM, or adoption taxpayer identification number (ATIM.
<br />assigned to distinguish your account.
<br />L -Loans treated as disW:wtions.
<br />However, the issuer has reported your complete Identification number to the
<br />Box 1. Shows Coverdell ESA contributions made In 2013 and through April 15, 2014,
<br />N- Rechamcterized IRA contribution made for 2013 and recharacterized in 201
<br />IRS and, where applicable, to state and/or local governments.
<br />on your behalf. Do not deduct these amounts on your Income tax return .
<br />P- Excess contributions plus samings/excess deferrals (arWor earnings) taxable
<br />Account number. May show an account or other unique number the payer
<br />n the total contributions made to all your Coverdell ESA. for 2013 exceeded 52,0001
<br />O-Qualified distribution from a Roth IRA
<br />R- acterized IRAs to
<br />contribution made for 2012 and
<br />assigned to distinguish your account.
<br />you must withdraw the excess, plus earnings, by June 2, 2014, or you may owe a
<br />arty di SIPLE I owri exception (under
<br />S -Early disbrdistri m from a SIMPLE IRA pl test 2 years, no knowsn exception (under
<br />Box 1. Shows taxable Interest paid to you during the calendar year by the payer.
<br />penally. You must keep track of your Coverdell ESA basis contributions and
<br />(
<br />T -Roth IRA distribution, exception applies.
<br />This does not Include Interest shown In box 3. May also show the IoW amount
<br />distributions).
<br />U- Dividend distribution from ESOP under sec. 404(k).
<br />of the credits from clean renewable energy bonds, qualified forestry conservation
<br />Box 2. Shows any rollover Qncluding a direct rollover and coninbution of a military
<br />Note.This distribution is not eligible for rollover.
<br />bonds, new clean renewable energy bonds, qualified energy conservation bonds,
<br />death gratuity) you made in 2013. Generally, any amount rolled over from one
<br />W- Charges or payments for purchasing qualified long -term care insurance ca
<br />qualified zone academy bonds, qualified school construction bonds, and build
<br />Coverdell ESA to another Coverdelf ESA for the benefit of the named beneficiary or a
<br />under combined arrangements.
<br />America bads that must be included In your Interest income. These amounts were
<br />member of the beneficiary's family who Is under age 30 (except for a beneficiary with
<br />H the IRA / SEP /SIMPLE box Is checked, you have received a traditional IRA, S
<br />SIMPLE distribution.
<br />treated as paid to you during 2013 on the credit allowance dates (March 15, June
<br />special needs) is not taxable.
<br />Box 8. lf you received an "Lilly contract as part of a distribution, the value of t
<br />15, September 15, and December 15). For more Information, sea Form 8912, Credit
<br />Future developments. For the Litest information shout developments related to
<br />contract is shown. It is not taxable when you receive It and should not be Includ
<br />to Holders of Tax Credit Bonds.
<br />Form 5498 -ESA and Its instructions, such as legislation enacted after they were
<br />boxes 1 and 2a. When you receive periodic payments from the annuity contract
<br />Box 2. Shwa Interest or principal forfeited because of early withdrawal of time savings
<br />published, go to www.lrs.gov 1f0rm5498ess
<br />are taxable at that time. H the distribution 1s made to more than one person, the
<br />You may deduct this amount to for F your adjusted gross Income on your Income
<br />tax return. See the Instructions Form 1040 to sea where to take the deduction.
<br />1099 -R OMB No. 1545 -0119 Distributions From
<br />Information n you annuity the ID- yeaarrttax option (Form 4972), H charges were will made
<br />Box 3. Shows Interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and
<br />Savings
<br />Pensions, Annuities, Retirement or Profit- Sharing
<br />qualified bng•tertn care Insurance contracts under combined arrangements, the
<br />Treasury notes. This may or may not all be taxable. See Pub. 550. This Interest Is
<br />Plans IRAs Insurance Contracts, Etc.
<br />amount of the reduction In the Investment (but not below zero) in the annuity or
<br />Insurance contract st reported here.
<br />exempt from state and local Income taxes. This Interest Is not Included In box 1.
<br />Instructions for Recipient
<br />Box ea. n a total distribution was made to more than one parson, the peroameg
<br />Box 4. Shows backup withholding. Generally, a payer must backup withhold if you
<br />Generally, distributions from pensions, annuities, profit - sharing and retirement plans
<br />received is shown.
<br />did not furnish your taxpayer Identification number MN) a you did not furnish the
<br />Qncluding section 457 state and local government plans), IRAs, Insurance contracts,
<br />Box 9b. For a life annuity from a qualified plan or from a section 403(b) plan (wit
<br />correct TIN to the payer. Sae Form W9. Include this amount on your income tax
<br />etc., are reported to recipients on Forth 1099 -R.
<br />after-tax contributions), an amount may be shown for the employee's total inves
<br />return as tax withheld.
<br />Qualified plans. If your annuity starting date is after 1997, you must use the simplified
<br />in the contract. H is used to compute the taxable part of the distribution. See Pu
<br />Box 10. H an amount Is reported to this box, sea the instructions for Form 5329
<br />Box 5. Any amount shown Is your share of Investment expenses of a single -class
<br />method to figure your taxable amount If yaw payerdid rot show the taxable amount
<br />Pub. 575.
<br />expenses on the "Other
<br />REMIC. If you file Form 1 D40, you may deduct these ex
<br />in box 2a. dist the fa Form 1040 id 10400.
<br />Box 1st year you made a contribution to the designated Roth account n
<br />expenses' line of Schedule A (Porto 1040) subject to the 2 %limn. This amount Li
<br />onfromna
<br />IRAs. For distribution from a traditional Individual retirement arrangement QRA),
<br />on this form Ia shown In this box.
<br />is form
<br />Included In box 1.
<br />simplified employee pension (SEP), or savings Incentive match plan for employees
<br />Boxes 12 -17. H state or local Intone tax was withheld from the distribution, bi
<br />Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or
<br />(SIMPLE), generally the payer Is not required to compute the taxable amount. Sae the
<br />and 17 may show the part of the distribution subject to state and/or local tax.
<br />a credit on your Forth 1040. Sae your Form 1040 Instructions.
<br />Forth 1040 or 1040A Instructions to determine the taxable amount. If you ere at least
<br />Future developments. For the latest information about developments related tc
<br />Box 7. Shows the country or U.S. possession to which the foreign tax was paid.
<br />age 70'911, you must take minimum distributions from your IRA (other than a Roth IRA).
<br />Form 1099 -R and its Instructions, such as legislation enacted alter they were
<br />Box 8. Shows tax-exempt Interest paid to you during the calendar you by the
<br />H you do not you may be subject to a 50 %excise tax on the amount that should have
<br />published, go to wwwJrs.gov 1Ionn1099r.
<br />payer. Report this amount on line Bb of Forth 1040 or Form 10400. This amount
<br />been distributed. See Pub. 590 for more information on IRAs,
<br />Additional Information. You may want to see:
<br />may be subject to backup withholding. See box 4.
<br />Roth IRAs. For distributions from a Roth IRA generally the payer Is not required to
<br />Form W-4P, Withholding Certificate for Pension or Annuity Payments,
<br />Box 9. Shows tax- exempt Interest subject to the alternative minimum tax. This
<br />compute the taxable amount. You must compute any taxable amount on Form 8606.
<br />Form 4972, Tax on Lump -Sum Distributions.
<br />amount is included In box S. See the Instructions for forth 6251.
<br />An amount shown in box 2a may be taxable earnings on an excess contribution.
<br />Loans treated as distributions. H you borrow money from a qualified plan, section 403(b)
<br />Form 5329, Additional Texas on Qualified Plans Qncluding IRAs) and Other Tax -
<br />Box 10. Shows CUSIP number(s) for tax - exempt bond(s) on which tax - exempt
<br />plan, or governmental section 457(b) plan, you may have to treat the ban as a distribution
<br />Accounts
<br />Form 8808, Nondeductible IRAs,
<br />Interest was paid to you during the calendar year and reported In box 8. H blank,
<br />no CUSIP numbs was Issued for the bond(s).
<br />and include all or part of the amount borrowed In your Income. There are exceptions
<br />pub. 560, Retirement Plans for Smarr Business (SEP, SIMPLE, and Qualified Plat
<br />Boxes 11-13. State tax withheld reporting boxes.
<br />to this rule. H your ban is taxable, Code L will be shown In box 7. See Pub. 575,
<br />Pub. 571, Tax- Shelfered Annuity Plans (403(b) Plans),
<br />moth
<br />Nominees. H this torte Includes amounts belonging to another person(s), you are
<br />Recipient's Identiflcation number. For your protection, this form may show only the
<br />fast four digits of your social security number (SSM, Individual taxpayer kdentificatlon
<br />Pub. 575, Pension and Annuity Income,
<br />Pub. 590, Individual Retirement Arrangements QRAs),
<br />considered a nominee recipient. Complete a Form Ito
<br />t. Complete l for each of the other
<br />number QnM, or adoptlontaxpayer Identification number (ATIM. However, the Issuer
<br />Pub. 721, Tax Guide to U.S. Civil Service Retirement Benefits,
<br />owners showing the income ai each, File Copy A of the form with the IRS.
<br />has reported your complete klentification number to the IRS and, where applicable, to
<br />Pub. 939, General Rule for Pensions and Annuities,
<br />Furnish Copy B to each owner. Ust yourself as the 'payer" and the other owner(s)
<br />state and/or kcal governments.
<br />Pub. 969, Health Savings Accounts and Other Tax-Favored Health Plans.
<br />NOTE: Please refer to the current year instructions for dollar amounts. If a date falls on a holiday or weekend the date Is the next business day.
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