Table of Contents

• Instructions for Forms 1099-R and 5498 - Introductory Material
  • What's New
    • Form 1099-R
    • Form 5498
  • Reminders
• 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 (DECs)
    • Direct Rollovers
    • Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice)
    • Transfers
    • Corrective Distributions
    • Excess Annual Additions Under Section 415
    • Failing the ADP or ACP Test After a Total Distribution
    • Loans Treated as Distributions
    • Permissible Withdrawals Under Section 414(w)
    • Missing Participants
    • 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
    • Boxes 10-15. State and Local Information
  • Specific Instructions for Form 5498
    • Alternative one.
    • Alternative two.
    • Electronic filing.
    • Reporting to the IRS.
    • Account Number
    • Blank Box
    • Box 1. IRA Contributions (Other Than Amounts in Boxes 2-4 and 8-10)
    • 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 2009
• Index