| Instructions for Forms 1099, 1098, 5498, & W-2G |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Abandonment, Abandonment
- Accelerated death benefits, Accelerated Death Benefits
- Account number box, P. Account Number Box on Forms
- Actuarial value of annuity contract, Box 8. Other
- Agriculture payments, Box 7. Agriculture Payments
- Alternate payee under QDRO, Alternate Payee Under a Qualified Domestic Relations Order (QDRO)
- Annuity distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information
- Attorneys' fees and gross proceeds, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney
B
- Backup withholding, Reporting Backup Withholding on Forms 1099 and W-2G, Form 945. Withholding Tax Return, Backup Withholding, Box 5. Description, Specific Instructions for Form 1099-DIV, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Specific Instructions for Form 1099-INT, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Taxpayer identification numbers (TINs)., Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Nonperiodic distributions., Backup Withholding, Box 2, Box 2, Box 2
- Barter exchange transactions, Barter Exchanges, Box 9a. Aggregate Profit or (Loss)
- Beneficiaries, Beneficiaries
- Bingo winnings, Specific Instructions for Form W-2G
- Broker transactions, Specific Instructions for Form 1099-B, Form 8811 and reporting by brokers or middlemen., Specific Instructions for Form 1099-OID, Specific Instructions for Form 1099-MISC, Box 8. Substitute Payments in Lieu of Dividends or Interest
- Brokers, Brokers., Brokers.
C
- Canceled debt, Canceled debt.
- Cancellation of debt, Specific Instructions for Form 1099-C, Box 7. Fair Market Value (FMV) of Property
- Capital gain distributions, Box 2a. Total Capital Gain Distr., Charitable gift annuities., Box 3. Capital Gain (Included in Box 2a)
- Capital structure, substantial change, Substantial Change in Capital Structure
- CDOs reporting requirements, Rules for REMICs, FASITs, and Issuers of CDOs, Rules for REMICs, FASITs, and Issuers of CDOs
- Charitable gift annuities, Charitable gift annuities.
- Coin-operated amusements, Coin-operated amusements.
- Collection agents, Collection agents.
- Combat zones, designated, Special reporting for U.S. Armed Forces in designated combat zones.
- Commissions, Commissions paid to lottery ticket sales agents., Box 7. Nonemployee Compensation, Examples.
- Commodities, Brokers
- Conduit IRAs, Conduit IRAs., Box 2a. Taxable Amount
- Construction project, escrow agent, Escrow agent; construction project.
- Consumer products of $5,000, indicator for, Specific Instructions for Form 1099-MISC, Box 9. Payer Made Direct Sales of $5,000 or More
- Control, acquisition of, Acquisition of Control
- Cooperatives, Cooperative housing corporation., Specific Instructions for Form 1098, Specific Instructions for Form 1099-PATR, Box 1. Patronage Dividends
- Corporations, payments to, L. Payments to Corporations and Partnerships, Payments reportable to corporations., Payments to corporations for legal services., Box 7. Nonemployee Compensation
- Corrected returns, Failing the ADP or ACP Test After a Total Distribution, Corrected Form 1099-R, Corrected Form 5498., Corrected Form 5498-ESA.
- Corrected returns, how to file, I. Corrected Returns on Paper Forms
- Corrective distributions, Corrective Distributions
- Cost of current life insurance protection, Life insurance, annuity, and endowment contracts., Direct Rollovers, Box 1. Gross Distribution, Box 2a. Taxable Amount, Box 5. Employee Contributions or Insurance Premiums
- Coverdell Education Savings Account (ESA), Specific Instructions for Form 5498-ESA
- Coverdell ESA, contributions, Contributions.
- Crop insurance proceeds, Specific Instructions for Form 1099-MISC, Box 10. Crop Insurance Proceeds
- CUSIP No., Box 2. CUSIP No.
D
- Damages, Box 3. Other Income
- Death benefit payments, Specific Instructions for Form 1099-R, Box 1. Gross Distribution
-
- Accelerated death benefits, Specific Instructions for Form 1099-LTC, Accelerated Death Benefits
- Debt cancellation, Specific Instructions for Form 1099-C
- Deceased employee's wages, Deceased employee's wages paid to estate or beneficiary., Box 4. Federal Income Tax Withheld
- DECs, Deductible Voluntary Employee Contributions (DECs), Cost of current life insurance protection.
- Designated beneficiary, Box 6. Designated Beneficiary Checkbox
- Designation agreement, Designation agreement., Who Must File
- Difficulty-of-care payments, Difficulty-of-care payments.
- Direct rollovers, Direct Rollovers, Explanation to Recipients Before Eligible Rollover Distributions (Section 402(f) Notice), 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., Box 2. Rollover Contributions, Box 2. Rollover Contributions
- Direct sales of consumer products for resale, Specific Instructions for Form 1099-MISC, Box 9. Payer Made Direct Sales of $5,000 or More
- Directors' fees, Directors' fees., Box 7. Nonemployee Compensation
- Discharge of indebtedness, Specific Instructions for Form 1099-C, Box 7. Fair Market Value (FMV) of Property
- Distributions, Coverdell ESAs, Distributions.
- Dividends, Specific Instructions for Form 1099-DIV, Dividends
- Dog racing winnings, 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later
- Due dates, Due dates., B. When To File, When to furnish forms or statements.
E
- Education loan interest, Specific Instructions for Form 1098-E
- Electronic reporting, Magnetic Media/Electronic Reporting
- Eligible rollover distribution, Direct Rollovers, Eligible rollover distribution; 20% withholding., Box 7. Distribution Code(s)
- Employee contributions, retirement plan, Box 5. Employee Contributions or Insurance Premiums, Box 9b. Total Employee Contributions
- Employer securities, distributions, Losses., 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 annual additions, Excess Annual Additions Under Section 415
- Excess deferrals, excess contributions, corrective distributions of, Corrective Distributions
- Exchange of services, Box 7. Nonemployee Compensation
- Exempt volume transferor, Exceptions
- Extension to file, Extension.
- Extension to furnish statements, Extension.
F
- Failing ADP or ACP test, corrections, Failing the ADP or ACP Test After a Total Distribution
- FASITs reporting requirements, Rules for REMICs, FASITs, and Issuers of CDOs, Rules for REMICs, FASITs, and Issuers of CDOs
- Fees, Points, Construction loans., Qualified tuition and related expenses., Specific Instructions for Form 1099-MISC, Fees paid to informers., Directors' fees., Box 7. Nonemployee Compensation, Examples.
- Filing returns, D. Filing Returns With the IRS
- FIRE system, Magnetic Media/Electronic Reporting
- Fish purchases for cash, Fish purchases., Box 5. Fishing Boat Proceeds, Examples.
- Fishing boat proceeds, Box 5. Fishing Boat Proceeds
- Foreclosure, Box 4. Fair Market Value (FMV) of Property
- Foreign intermediaries, payments made, O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099
- Foreign person, payment to, Payments to foreign persons.
- Foreign:
-
- Debtors, Foreign interest recipient.
- Gambling winnings, Foreign Persons
- Mortgage interest recipient, Foreign interest recipient.
- Transferors, Foreign Transferors
- Form 1096, Use Form 1096 To Send Forms to the IRS, D. Filing Returns With the IRS
- Form 1098, Specific Instructions for Form 1098
- Form 1098-E, Specific Instructions for Form 1098-E
- Form 1098-T
-
- Insurance contracts, Specific Instructions for Form 1098-T
- Who must file, Specific Instructions for Form 1098-T
- Form 1099-A, Specific Instructions for Form 1099-A
- Form 1099-B, Specific Instructions for Form 1099-B
- Form 1099-C, Specific Instructions for Form 1099-C
- Form 1099-CAP, Specific Instructions for Form 1099-CAP
- Form 1099-DIV, Specific Instructions for Form 1099-DIV
- Form 1099-G, Specific Instructions for Form 1099-G
- Form 1099-INT, Specific Instructions for Form 1099-INT
- Form 1099-LTC, Specific Instructions for Form 1099-LTC
- Form 1099-MSA, Specific Instructions for Form 1099-MSA
- Form 1099-OID, Specific Instructions for Form 1099-OID
- Form 1099-PATR, Specific Instructions for Form 1099-PATR, Box 1. Patronage Dividends
- Form 1099-Q, Specific Instructions for Form 1099-Q
- Form 1099-R, Specific Instructions for Form 1099-R
- Form 1099-S, Specific Instructions for Form 1099-S
- Form 5498, Specific Instructions for Form 5498
- Form 5498-MSA, Specific Instructions for Form 5498-MSA
- Form 5754, Specific Instructions for Form 5754
- Form 8811, Form 8811 and reporting by brokers or middlemen., Form 8811 and reporting by brokers or middlemen.
- Form 945, Form 945. Withholding Tax Return, Reporting backup withholding., Nonresident aliens, Box 4. Federal Income Tax Withheld, Regular Gambling Withholding
- Form W-2G, Specific Instructions for Form W-2G
- Form W-9, Electronic submission of Forms W-9., Taxpayer identification numbers (TINs).
- Form W-9S
-
- Electronic submission, Form W-9S.
- Former insurance salesperson, termination payments, Box 3. Other Income, Box 4. Federal Income Tax Withheld, Examples.
- Forms, how to get, How To Get Forms and Publications
G
- Gambling winnings, Specific Instructions for Form W-2G, Specific Instructions for Form 5754
- Golden parachute payments, Examples.
- Government payments, Specific Instructions for Form 1099-G
- Grant, taxable, Box 6. Taxable Grants
- Grantor trusts, N. Certain Grantor Trusts
- Gross Distribution, Box 1. Gross Distribution
- Gross proceeds, Box 2. Gross Proceeds
- Gross proceeds, attorneys, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney
I
- Income tax refunds, state and local, Specific Instructions for Form 1099-G
- Independent contractor payments, Independent contractor or employee., Box 7. Nonemployee Compensation
- Indian gaming profits, Indian gaming profits, payments to tribal members.
- Informants, fees, Fees paid to informers.
- Information returns, other, K. Other Information Returns
- Inherited IRAs, Inherited IRAs., Box 5. Fair Market Value of Account
- Inherited MSAs, Death of account holder., Death of account holder.
- Insurance contracts, Box 2. Accelerated Death Benefits Paid, Specific Instructions for Form 1099-R, Box 7. Distribution Code(s)
- Interest income, Specific Instructions for Form 1099-INT
- Interest, mortgage, Specific Instructions for Form 1098
- Interest, student loan, Specific Instructions for Form 1098-E
- 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 10–15. State and Local Information
- IRA recharacterizations, IRA Distributions, IRA recharacterizations., Roth IRA conversions., 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, and 8–10)
- IRA revocation, IRA Revocation, IRA revocation.
L
- Life insurance contract distributions, Box 2. Accelerated Death Benefits Paid, Life insurance, annuity, and endowment contracts.
- Liquidation, distributions in, Box 8. Cash Liquidation Distr., Box 9. Noncash Liquidation Distr.
- Loans treated as distributions, Direct Rollovers, Loans Treated as Distributions
- Logos or substitute statements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Substitute forms.
- Long-term care benefits, Specific Instructions for Form 1099-LTC
- Losses, retirement distributions, Losses., Losses.
- Lottery ticket agents, commissions, Commissions paid to lottery ticket sales agents., Examples.
- Lottery winnings, 2. Sweepstakes, Wagering Pools, and Lotteries
M
- Magnetic media/electronic reporting, Magnetic Media/Electronic Reporting
- Mailing forms, E. Shipping and Mailing
- Medical payments, Difficulty-of-care payments.
- Medical savings account contributions, Specific Instructions for Form 5498-MSA
- Medical savings account distributions, Specific Instructions for Form 1099-MSA
- Medical service payments, Box 6. Foreign Tax Paid
- Medical services payments, Box 6. Medical and Health Care Payments
- Medicare+Choice medical savings account contributions, Specific Instructions for Form 5498-MSA
- Medicare+Choice medical savings account distributions, Specific Instructions for Form 1099-MSA
- Military retirement, Military retirement annuities.
- Miscellaneous income, Specific Instructions for Form 1099-MISC
- Missing retirement plan participants, Missing Participants
- Mortgage interest, Specific Instructions for Form 1098
-
- Reimbursement of overpaid, Reimbursement of Overpaid Interest
N
- Names, TINs, etc., F. Recipient Names and Taxpayer Identification Numbers (TINs)
- Net unrealized appreciation, Direct Rollovers, Reporting a direct rollover., Losses., Losses., Eligible rollover distribution; 20% withholding., Box 6. Net Unrealized Appreciation (NUA) in Employer's Securities
- Nominee/middleman, Nominee/middleman returns.
- Nonemployee compensation, Box 7. Nonemployee Compensation
- Nonperiodic distributions, Box 4. Federal Income Tax Withheld
- Nonqualified plan distributions, Nonqualified plans.
- Nonresident aliens, Nonresident aliens
P
- Paper document reporting, Paper Document Reporting
- Parking, value of, Transit passes and parking for independent contractors.
- Partnerships, payments to, L. Payments to Corporations and Partnerships, Partnerships.
- Patronage dividends, Specific Instructions for Form 1099-PATR, Box 1. Patronage Dividends
- Payee statements, Substitute Statements to Recipients, H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Other payments.
- Payments made through foreign intermediaries, Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
- Penalties, Penalties, Penalty., Penalties. , Penalties for Failure To File
- Pension distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information
- Periodic payments, Box 4. Federal Income Tax Withheld
- Points, Specific Instructions for Form 1098, Points
-
- Construction loans, Construction loans.
- Private delivery services, Private delivery services.
- Prizes and awards, Box 3. Other Income
- Profit-sharing distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information
- Punitive damages, Box 3. Other Income
R
- Real estate investment trust (REIT), RICs and REITs
- Real estate tax, Box 4. Blank Box, Box 5. Buyer's Part of Real Estate Tax
- Real estate transactions, Specific Instructions for Form 1099-S
- Recharacterized IRA contributions, Transfers, IRA recharacterizations., Box 1. Gross Distribution, IRAs., Specific Instructions for Form 5498, Direct rollovers, transfers, and recharacterizations.
- Recipients, exempt, Exempt Recipients
- Refunds:
-
- Overpaid interest, Reimbursement of Overpaid Interest
- State and local tax, Specific Instructions for Form 1099-G
- Regulated investment company (RIC), RICs and REITs
- Related expenses, Qualified tuition and, Specific Instructions for Form 1098-T
- REMICs reporting requirements, Rules for REMICs, FASITs, and Issuers of CDOs, Rules for REMICs, FASITs, and Issuers of CDOs
- Rents, Specific Instructions for Form 1099-MISC, Box 1. Rents
- Reporting, magnetic media/electronic, Magnetic media/electronic reporting.
- Required minimum distribution, Required minimum distributions (RMDs)., Box 11. Check if RMD in 2004
- Retirement payments, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information
- Revocation, IRA, IRA Revocation, IRA revocation.
- RMD, Required minimum distributions (RMDs)., Box 11. Check if RMD in 2004
- Rollovers, 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, and 8–10), Box 2. Rollover Contributions, Transfers., Statements to participants., Box 1. Contributions (Other Than Amounts in Box 2), Box 2. Rollover Contributions
- Roth IRA contributions, Roth IRA conversions., Roth IRA.
- Roth IRA conversions, Roth IRA conversions., Transfers, Roth IRA conversions., Roth IRA conversion., IRAs., Recharacterizations., Roth IRA conversions., Statements to participants., Box 3. Roth IRA Conversion Amount
- Roth IRA distributions, Roth IRA conversions., Roth IRA., IRAs.
- Royalties, Specific Instructions for Form 1099-MISC, Box 2. Royalties, Timber royalties.
S
- Sales of agricultural commodities, Spot or forward sales of agricultural commodities.
- Sales of real estate, Specific Instructions for Form 1099-S
- Sales of stock, Specific Instructions for Form 1099-B
- Scholarships, Scholarships.
- 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) dividend, Section 404(k) Dividend
- Section 530 worker, Specific Instructions for Form 1099-MISC, Box 7. Nonemployee Compensation, Examples.
- Self-employment tax, Box 7. Nonemployee Compensation
- SEP contributions, IRA Revocation, IRA or SEP., Direct rollovers, transfers, and recharacterizations., Box 1. IRA Contributions (Other Than Amounts in Boxes 2–4, and 8–10), SEP., Box 8. SEP Contributions
- SEP distributions, IRA Revocation, IRA or SEP., Box 7. Distribution Code(s)
- SIMPLE contributions, Specific Instructions for Form 5498, SIMPLE., Box 9. SIMPLE Contributions
- SIMPLE distributions, Roth IRAs., SIMPLE IRAs., SIMPLE., Roth IRA conversion., Box 7. Distribution Code(s)
- Slot machine winnings, Specific Instructions for Form W-2G
- State and local information, Boxes 10–15. State and Local Information
- State and local sales taxes, State or local sales taxes.
- State and local tax refunds, Specific Instructions for Form 1099-G
- Statement mailing requirements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Real estate transactions., Other payments.
- Statement to shareholder, Statement to Shareholder
- Statements to recipients, Substitute Statements to Recipients, H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Other payments., Statements to holders., Statements to holders., Statements to recipients.
- Statements to recipients/participants, Statements to Recipients, Statements to participants., Statements to participants.
- Student loan interest, Specific Instructions for Form 1098-E
- Substitute forms, Substitute Statements to Recipients, Required format., H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Substitute forms.
- Substitute payments in lieu of dividends or tax-exempt interest, Specific Instructions for Form 1099-MISC, Box 8. Substitute Payments in Lieu of Dividends or Interest
- Successor/predecessor reporting, Successor/predecessor reporting.
- Sweepstakes, 2. Sweepstakes, Wagering Pools, and Lotteries
T
- Taxable amount, retirement distributions, Box 1. Gross Distribution
- Taxpayer identification number, Backup Withholding, F. Recipient Names and Taxpayer Identification Numbers (TINs), Requesting TINs, 2nd TIN not., 2nd TIN Not., 2nd TIN not., Taxpayer identification numbers (TINs)., 2nd TIN not., Taxpayer Identification Numbers (TINs)
- Telephone numbers on statements, H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms)
- Termination payments, insurance salespeople, Box 3. Other Income, Examples.
- Timber royalties, Timber royalties.
- TIN Matching, Taxpayer Identification Number (TIN) Matching
- Trade or business, Trade or business reporting only.
- Transfers:
-
- Form 1099-MSA, Transfers.
- Form 1099-R, Transfers, Transfer of IRA to spouse.
- Form 5498, Direct rollovers, transfers, and recharacterizations.
- Form 5498-MSA, Transfers.
- Transit passes, Transit passes and parking for independent contractors.
- Transmitters, paying agents, etc., Transmitters, paying agents, etc.
- Trustee-to-trustee rollover, Box 4. Trustee-to-Trustee Transfer Checkbox
- Tuition, qualified
-
- Amounts billed, Specific Instructions for Form 1098-T
- Payments received, Specific Instructions for Form 1098-T
W
- Wagering pools, 2. Sweepstakes, Wagering Pools, and Lotteries
- What's new, What's New for 2003
- What's New for 2003, What's New for 2003
- What's new for 2003, What's New for 2003
- When to file, Due dates., B. When To File
- When to furnish statements, When to furnish forms or statements.
- Where to file, C. Where To File
- Who must file, Who must file on magnetic media., A. Who Must File
- Withholding, backup, Reporting Backup Withholding on Forms 1099 and W-2G, Form 945. Withholding Tax Return, Backup Withholding
- Withholding:
-
- Backup, Box 4. Federal Income Tax Withheld, Box 5. Description, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Taxpayer identification numbers (TINs)., Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Box 4. Federal Income Tax Withheld, Nonperiodic distributions., Backup Withholding, Box 2, Box 2
- Gambling winnings, Specific Instructions for Form W-2G, Regular Gambling Withholding, Foreign Persons, Box 2
- Indian gaming, Indian gaming profits, payments to tribal members., Box 4. Federal Income Tax Withheld
- Pensions and annuities, Corrective Distributions, Loans Treated as Distributions, Box 4. Federal Income Tax Withheld
- Voluntary, Box 4. Federal Income Tax Withheld
- Written assurance, real estate sales, Exceptions
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