Form 1099-Q

2013

Cat. No. 32223J

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-1760

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2013 General

Instructions for

Certain Information

Returns.

3131 VOID CORRECTED

PAYER’S/TRUSTEE'S name, street address, city or town, province or state, country, 

ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE'S federal identification no. RECIPIENT’S social security number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Check one:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 Check if the recipient is 

not the designated 

beneficiary

Form 1099-Q www.irs.gov/form1099q

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1099-Q

2013

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax 

information and is 

being furnished to the 

Internal Revenue 

Service. If you are 

required to file a return, 

a negligence penalty or 

other sanction may be 

imposed on you if this 

income is taxable and 

the IRS determines that 

it has not been 

reported.

OMB No. 1545-1760

CORRECTED (if checked)

PAYER’S/TRUSTEE'S name, street address, city or town, province or state, country, 

ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE'S federal identification no. RECIPIENT’S social security number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Check one:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 If this box is checked, the 

recipient is not the 

designated beneficiary

If the fair market value (FMV) is shown below, see Pub. 970, 

Tax Benefits for Education, for how to figure earnings.

Form 1099-Q (keep for your records) www.irs.gov/form1099q
Instructions for Recipient

Account number. May show an account or other unique number the payer has 

assigned to distinguish your account.

Box 1. Shows the gross distribution (including in-kind distributions) paid to you

this year from a qualified tuition program (QTP), under section 529, or a

Coverdell ESA (CESA), under section 530. This amount is the total of the

amounts shown in box 2 and box 3. See Pub. 970 for more information.

Caution: For CESA distributions (other than earnings on excess contributions)

made during 2013, the payer/trustee is not required to report amounts in boxes

2 and 3. Instead, the payer/trustee may report the fair market value of the CESA

as of December 31, 2013, in the blank box below boxes 5 and 6. To figure your

earnings and basis, use the Coverdell ESA—Taxable Distributions and Basis

worksheet in Pub. 970.

Box 2. Shows the earnings part of the gross distribution shown in box 1.

Generally, amounts distributed are included in income unless they are used to

pay for qualified education expenses, transferred between trustees, or rolled

over to another qualified education program within 60 days. Report taxable

amounts as “Other Income” on Form 1040.

Under a QTP, the amount in box 2 is included in income if there has been (a) 

more than one transfer or rollover within any 12-month period with respect to 

the same beneficiary, or (b) a change in the designated beneficiary and the new 

designated beneficiary is not a family member. 

Under a CESA, the amount in box 2 is included in income if there has been a 

change in the designated beneficiary and the new designated beneficiary is not 

a family member or is over age 30 (except for beneficiaries with special needs).

Also, an additional 10% tax may apply to part or all of any amount included in 

income from the CESA or QTP. See Form 5329 and your tax return instructions 

for more information.

If a final (total) distribution is made from your account and you have not 

recovered your contributions, see Pub. 970 to determine if you have a 

deductible loss and how to claim it.

Box 3. Shows your basis in the gross distribution reported in box 1.

Box 4. This box is checked if a trustee-to-trustee transfer was made from one

QTP to another QTP, from one CESA to another CESA, or from a CESA to a

QTP. However, in certain transfers from a CESA, the box will be blank.

Box 5. Shows whether the gross distribution was from a QTP (private or state)

or from a CESA.

Box 6. The designated beneficiary is the individual named in the document 

creating the trust or custodial account to receive the benefit of the funds in the 

account.

Distribution codes. For 2013, the payer/trustee may, but is not required to,

report (in the box below boxes 5 and 6) one of the following codes to identify the 

distribution you received: 1—Distributions (including transfers); 2—Excess

contributions plus earnings taxable in 2013; 3—Excess contributions plus

earnings taxable in 2012; 4—Disability; 5—Death; 6—Prohibited transaction. 

Note. Nontaxable distributions from CESAs and QTPs, including rollovers, are 

not required to be reported on your income tax return. See Pub. 970 for more 

information.

Future developments. For the latest information about developments related to 

Form 1099-Q and its instructions, such as legislation enacted after they were 

published, go to www.irs.gov/form1099q.
Form 1099-Q

2013

Payments From 

Qualified 

Education 

Programs 

(Under Sections 

529 and 530)

Copy C

For Payer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1760

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2013 General

Instructions for

Certain 

Information

Returns.

VOID CORRECTED

PAYER’S/TRUSTEE'S name, street address, city or town, province or state, country, 

ZIP or foreign postal code, and telephone no.

PAYER’S/TRUSTEE'S federal identification no. RECIPIENT’S social security number

RECIPIENT’S name

Street address (including apt. no.)

City or town, province or state, country, and ZIP or foreign postal code

Account number (see instructions)

1 Gross distribution

$

2 Earnings

$

3 Basis

$

4 Trustee-to-trustee 

transfer

5 Check one:

• Qualified tuition program—

Private or State

• Coverdell ESA

6 Check if the recipient is 

not the designated 

beneficiary

Form 1099-Q www.irs.gov/form1099q
Instructions for Payer/Trustee

General and specific form instructions are provided 

separately. You should use the 2013 General 

Instructions for Certain Information Returns and the 

2013 Instructions for Form 1099-Q to complete Form 

1099-Q. A chart in the general instructions gives a quick 

guide to which form must be filed to report a particular 

payment. To order these instructions and additional 

forms, go to www.irs.gov/form1099q or call 

1-800-TAX-FORM (1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS Forms 1096,

1097, 1098, 1099, 3921, 3922, or 5498 that you

download from the IRS website.

Due dates. Furnish Copy B of this form to the recipient 

by January 31, 2014.

File Copy A of this form with the IRS by February 28, 

2014. If you file electronically, the due date is 

March 31, 2014. To file electronically, you must have 

software that generates a file according to the 

specifications in Pub. 1220, Specifications for Filing 

Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and 

W-2G Electronically. The IRS does not provide a fill-in 

form option.

Need help? If you have questions about reporting on

Form 1099-Q, call the information reporting customer

service site toll free at 1-866-455-7438 or 304-263-8700 

(not toll free). Persons with a hearing or speech 

disability with access to TTY/TDD equipment can call 

304-579-4827 (not toll free). The hours of operation are 

Monday through Friday from 8:30 a.m. to 4:30 p.m., 

Eastern time.