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Instructions for Forms 1099-R and 5498 (2004)
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
Instructions for Forms 1099-R and 5498 - Introductory Material
What's New for 2004
Form 1099-R
An Item To Note
Instructions for Forms 1099-R and 5498 - Main Contents
Specific Instructions for Form 1099-R
IRA Distributions
IRA Revocation
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
Certain Excess Amounts Under 403(b) Plans
Failing the ADP or ACP Test After a Total Distribution
Loans Treated as Distributions
Missing Participants
Corrected Form 1099-R
Filer
Beneficiaries
Alternate Payee Under a Qualified Domestic Relations Order (QDRO)
Nonresident Aliens
Statements to Recipients
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 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.
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 2005
Index
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