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Instructions for Forms 1099-R & 5498 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

Actuarial value of annuity contract, Box 8. Other
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

B

Backup withholding, Box 4. Federal Income Tax Withheld, Nonperiodic distributions.
Beneficiaries, Beneficiaries

C

Capital gain distributions, Charitable gift annuities., Box 3. Capital Gain (Included in Box 2a)
Charitable gift annuities, Charitable gift annuities.
Combat zones, designated, Special reporting for U.S. Armed Forces in designated combat zones.
Conduit IRAs, Conduit IRAs., Box 2a. Taxable Amount
Corrected returns, Failing the ADP or ACP Test After a Total Distribution, Corrected Form 1099-R, Corrected Form 5498.
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

D

Death benefit payments, Specific Instructions for Form 1099-R, Box 1. Gross Distribution
DECs, Deductible Voluntary Employee Contributions (DECs), Cost of current life insurance protection.
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

E

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

F

Failing ADP or ACP test, corrections, Failing the ADP or ACP Test After a Total Distribution
Form 1099-R, Specific Instructions for Form 1099-R
Form 5498, Specific Instructions for Form 5498
Form 945, Nonresident aliens, Box 4. Federal Income Tax Withheld

I

Inherited IRAs, Inherited IRAs., Box 5. Fair Market Value of Account
Insurance contracts, Specific Instructions for Form 1099-R, Box 7. Distribution Code(s)
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, Life insurance, annuity, and endowment contracts.
Loans treated as distributions, Direct Rollovers, Loans Treated as Distributions
Losses, retirement distributions, Losses., Losses.

M

Military retirement, Military retirement annuities.
Missing retirement plan participants, Missing Participants

N

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
Nonperiodic distributions, Box 4. Federal Income Tax Withheld
Nonqualified plan distributions, Nonqualified plans.
Nonresident aliens, Nonresident aliens

P

Pension distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information
Periodic payments, Box 4. Federal Income Tax Withheld
Profit-sharing distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information

Q

QDRO, Direct Rollovers, Transfer of IRA to spouse., Alternate Payee Under a Qualified Domestic Relations Order (QDRO)
Qualified plan distributions, Specific Instructions for Form 1099-R, Boxes 10–15. State and Local Information

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 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, 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
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.

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)
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)
State and local information, Boxes 10–15. State and Local Information
Statements to recipients/participants, Statements to Recipients, Statements to participants.

T

Taxable amount, retirement distributions, Box 1. Gross Distribution
Transfers:
Form 1099-R, Transfers, Transfer of IRA to spouse.
Form 5498, Direct rollovers, transfers, and recharacterizations.

U

U.S. Armed Forces, special reporting, Special reporting for U.S. Armed Forces in designated combat zones.

W

What's new for 2003, What's New for 2003
Withholding:
Backup, Box 4. Federal Income Tax Withheld, Nonperiodic distributions.
Pensions and annuities, Corrective Distributions, Loans Treated as Distributions, Box 4. Federal Income Tax Withheld

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