Section references are to the Internal Revenue Code unless otherwise noted.
2008
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 (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
- Specific Instructions for Form 1099-R
- Index
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