2003 Tax Help Archives  
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.

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.

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

K

Keeping copies, Keeping copies.
Keno winnings, Specific Instructions for Form W-2G

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

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

V

Viatical settlers, Viatical Settlement Providers
Void returns, J. Void Returns
Voluntary withholding, Box 4. Federal Income Tax Withheld

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