Employee contributions

or insurance premiums

9898 VOID CORRECTED

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution OMB No. 1545-0119 Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b Copy A

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

For

Internal Revenue

Service Center

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6 For Paperwork

Reduction Act

Notice and

instructions for

completing this

form, see

Instructions for

Forms 1099,

1098, 5498,

and W-2G.

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

Your percentage of total

distribution

City, state, and ZIP code 9a

%

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

Do NOT Cut or Separate Forms on This Page

File with Form 1096.

Cat. No. 14436Q

12

15

State distribution

Local distribution

$

$

$

$

$ $

$

Form 1099-R

9b Total employee contributions

$

96

Employee contributions

or insurance premiums

VOID CORRECTED

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

City, state, and ZIP code

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

12

15

State distribution

Local distribution

$

Copy 1

For

State, City,

or Local

Tax Department

$

$

$

$

$

$

OMB No. 1545-0119

Your percentage of total

distribution

9a

%

Form 1099-R

9b Total employee contributions

$

96

Employee contributions

or insurance premiums

CORRECTED (if checked)

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

City, state, and ZIP code

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

12

15

State distribution

Local distribution

$

Copy B

Report this

income on your

Federal tax

return. If this

form shows

Federal income

tax withheld in

box 4, attach

this copy to

your return.

This information is

being furnished to

the Internal

Revenue Service.

$

$

$

$ $

$

OMB No. 1545-0119

Your percentage of total

distribution

9a

%

Form 1099-R

9b Total employee contributions

$

96
Box 1.—Shows the total amount you received this year. The

amount may have been a direct rollover or received as periodic

payments, as nonperiodic payments, or as a total distribution.

Report this amount on your tax return on the line for “Total IRA

distributions” or “Total pensions and annuities” (or the line for

“Taxable amount”), whichever applies, unless this is a lump-sum

distribution and you are using Form 4972, Tax on Lump-Sum

Distributions. However, if you have not reached minimum

retirement age, report your disability payments on the line for

“Wages, salaries, tips, etc.” Also report on that line corrective

If you received a death benefit payment made by an employer

because you are the beneficiary of a deceased employee and

the payment was not made from the employer’s pension,

profit-sharing, or retirement plan, report this amount, less any

allowable death benefit exclusion, on your tax return on the line

for “Other income.” See Pub. 525, Taxable and Nontaxable

Income.

If a life insurance, annuity, or endowment contract has been

transferred tax free to another trustee or contract issuer, an

amount will be shown in this box and Code 6 will be shown in

box 7. You need not report this on your tax return.

Instructions for Recipient

Generally, distributions from pensions, annuities, profit-sharing

and retirement plans, IRAs, insurance contracts, etc., are

reported to recipients on Form 1099-R.

IRAs.—For distributions from an individual retirement

arrangement (IRA) or simplified employee pension (SEP),

generally the payer is not required to compute the taxable

amount. Therefore, the amounts in boxes 1 and 2a will be the

same most of the time. See Pub. 590, Individual Retirement

Arrangements (IRAs), and Form 8606, Nondeductible IRAs

(Contributions, Distributions, and Basis), to determine the taxable

amount. If you are at least age 701⁄2, you must take minimum

distributions from your IRA. If you don’t, you may be subject to a

50% excise tax on the amount that should have been

distributed. See Pub. 590.

Excess Distributions.—If your distribution from a qualified plan

is more than $155,000, you may owe an excise tax. See Form

5329, Additional Taxes Attributable to Qualified Retirement Plans

(Including IRAs), Annuities, and Modified Endowment Contracts.

This does not apply to beneficiaries except a surviving spouse

who elected not to have the estate pay the excess accumulation

tax.

Beneficiaries.—If you receive a plan distribution as the

beneficiary of a deceased employee, you may be entitled to a

death benefit exclusion of up to $5,000. Only one $5,000

exclusion applies per decedent, and it must be divided among

all beneficiaries. See Pub. 575, Pension and Annuity Income

(Including Simplified General Rule).

(Continued on the back of Copy C.)

Box 2a.—This part of the distribution is generally taxable.

However, if there is no entry in this box, the payer may not have

all the facts needed to figure the taxable amount. In that case,

the first box in box 2b should be marked. You may want to get

one of the following publications from the IRS to help you figure

the taxable amount: Pub. 571, Tax-Sheltered Annuity Programs

for Employees of Public Schools and Certain Tax-Exempt

Organizations, Pub. 575, Pub. 590, Pub. 721, Tax Guide to U.S.

Civil Service Retirement Benefits, or Pub. 939, Pension General

Rule (Nonsimplified Method). For an IRA distribution, see IRAs

on this page. For a direct rollover, zero should be shown, and

you must enter zero on the “Taxable amount” line of your tax

return.

If this is a total distribution from a qualified plan and you were

at least age 591⁄2 on the date of distribution (or you are the

beneficiary of someone who had reached age 591⁄2 or someone

born before 1936), you may be eligible for the 5- or 10-year tax

option. See Form 4972 for more information. The 5- or 10-year

tax option does not apply to IRAs or tax-sheltered annuities.

Box 2b.—If the first checkbox is marked, the payer was unable

to determine the taxable amount, and box 2a should be blank

unless this is an IRA distribution. If the second checkbox is

marked, the distribution was a total distribution that closed out

your account.

distributions of excess deferrals, excess contributions, or excess

aggregate contributions.
Employee contributions

or insurance premiums

CORRECTED (if checked)

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

City, state, and ZIP code

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

12

15

State distribution

Local distribution

$

This information is

being furnished to

the Internal

Revenue Service.

Copy C

For Recipient’s

Records

(Keep for your records.)

$

$

$ $

$ $

OMB No. 1545-0119

Your percentage of total

distribution

9a

%

Form 1099-R

9b Total employee contributions

$

96
If the IRA/SEP box is marked, you have received an IRA or

SEP distribution.

Box 8.—If you received an annuity contract as part of a

distribution, the value of the contract is shown. It is not taxable

when you receive it and should not be included in boxes 1 and

2a. When you receive periodic payments from the annuity

contract, they are taxable at that time. If the distribution is made

to more than one person, the percentage of the annuity contract

distributed to you is also shown. You will need this information if

you elect the special 5- or 10-year tax option.

Box 9a.—If a total distribution was made to more than one

person, the percentage you received is shown here.

Boxes 10–15.—If state or local income tax was withheld from

the distribution, these boxes may be completed. Boxes 12 and

15 may show the part of the distribution subject to applicable

state and/or local tax.

Box 3.—If you received a lump-sum distribution from a qualified

plan and you were born before 1936 (or you are the beneficiary

of someone born before 1936), you may be able to elect to treat

this amount as a capital gain. See the Instructions for Form

4972. For a charitable gift annuity, this is the amount of any

long-term capital gain.

Box 4.—This is the amount of Federal income tax withheld on

the distribution. Include this on your income tax return as tax

withheld, and if box 4 shows an amount other than zero,

attach Copy B to your return. Generally, if you will receive

payments next year that are not eligible rollover distributions,

you can change your withholding or elect not to have income tax

withheld by giving the payer Form W-4P, Withholding Certificate

for Pension or Annuity Payments.

Box 5.—Generally, this shows the employee’s investment in the

contract (after-tax contributions), if any, recovered tax free this

year; the part of premiums paid on commercial annuities or

insurance contracts recovered tax free; or the nontaxable part of

a charitable gift annuity. This box does not show any

contributions to an IRA or SEP.

Box 6.—If you received a lump-sum distribution from a qualified

plan that includes securities of the employer’s company, the net

unrealized appreciation (NUA) (any increase in value of such

securities while in the trust) is taxed only when you sell the

securities unless you elect to include it in your gross income.

See Pub. 575 and the Instructions for Form 4972. If you did not

receive a lump-sum distribution, the amount shown is the NUA

attributable to employee contributions, which is not taxed until

you sell the securities.

Box 7.—These codes identify the distribution you received:

1—Early (premature) distribution, no known exception (in most

cases, under age 591⁄2) (See Form 5329. For a rollover of the

entire taxable part of the distribution, do not file Form 5329. See

the instructions for your tax return.); 2—Early (premature)

distribution exception applies (under age 591⁄2) (You need not file

Form 5329.); 3—Disability (You need not file Form 5329.); 4—

Death (You need not file Form 5329.); 5—Prohibited transaction;

Instructions for Recipient ( Continued)

Box 9b.—If this is the first year of a life annuity from a qualified

plan or from a tax-sheltered annuity (with after-tax contributions),

the amount shown is your total investment in the contract. Use it

if you choose to compute the taxable part of the distribution

using a method different from the method used by the payer.

See Pub. 575.

6—Section 1035 exchange (a tax-free exchange of life

insurance, annuity, or endowment contracts); 7—Normal

distribution; 8—Excess contributions plus earnings/excess

deferrals (and/or earnings) taxable in 1996; 9—PS 58 costs

(premiums paid by a trustee or custodian for current insurance

protection, taxable to you currently); P—Excess contributions

plus earnings/excess deferrals taxable in 1995; A—May be

eligible for 5- or 10-year tax option (See Form 4972.); B—May

be eligible for death benefit exclusion; C—May be eligible for

both A and B; D—Excess contributions plus earnings/excess

deferrals taxable in 1994; E—Excess annual additions under

section 415 (Report on your tax return on the line for taxable

pension or annuity income. You need not file Form 5329.);

F—Charitable gift annuity; G—Direct rollover to IRA (You need

not file Form 5329.); H—Direct rollover to qualified plan or

tax-sheltered annuity. (You need not file Form 5329.)
Employee contributions

or insurance premiums

CORRECTED (if checked)

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

City, state, and ZIP code

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

12

15

State distribution

Local distribution

$

Copy 2

File this copy

with your state,

city, or local

income tax

return, when

required.

$

$

$ $

$ $

OMB No. 1545-0119

Your percentage of total

distribution

9a

%

Form 1099-R

9b Total employee contributions

$

96

Employee contributions

or insurance premiums

VOID CORRECTED

PAYER’S name, street address, city, state, and ZIP code 1 Gross distribution Distributions From

Pensions, Annuities,

Retirement or

Profit-Sharing

Plans, IRAs,

Insurance

Contracts, etc.

$

2a Taxable amount

$

Total

distribution

Taxable amount

not determined

2b

RECIPIENT’S identification

number

PAYER’S Federal identification

number

3 Capital gain (included

in box 2a)

4 Federal income tax

withheld

$ $

RECIPIENT’S name Net unrealized

appreciation in

employer’s securities

5 6

$ $

IRA/

SEP

Distribution

code

Street address (including apt. no.) 7 8 Other

%

City, state, and ZIP code

Account number (optional) 10 State tax withheld 11 State/Payer’s state no.

$

13 Local tax withheld 14 Name of locality

$

Form 1099-R Department of the Treasury - Internal Revenue Service

12

15

State distribution

Local distribution

$

Copy D

For Payer

$

$

For Paperwork

Reduction Act

Notice and

instructions for

completing this

form, see

Instructions for

Forms 1099,

1098, 5498,

and W-2G.

$ $

$ $

OMB No. 1545-0119

Your percentage of total

distribution

9a

%

Form 1099-R

9b Total employee contributions

$

96
Payers, Please Note—

Specific information needed to complete this form and other

forms in the 1099 series is given in the 1996 Instructions for

Forms 1099, 1098, 5498, and W-2G. A chart in those

instructions gives a quick guide to which form must be filed

to report a particular payment. You can order those

instructions and additional forms by calling 1-800-TAX-FORM

(1-800-829-3676).

Furnish Copies B and C of this form to the recipient by

January 31, 1997.

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

1997.

Printed on recycled paper