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 Privacy Act and

Paperwork Reduction

Act Notice and

instructions for

completing this

form, see the

1999 Instructions for

Forms 1099, 1098,

5498, and W-2G.

$ $

IRA/

SEP/

SIMPLE

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

File with Form 1096.

Cat. No. 14436Q

12

15

State distribution

Local distribution

$

$

$

$

$ $

$

Form 1099-R

9b Total employee contributions

$

1999

Do NOT Cut or Separate Forms on This Page — Do NOT Cut or Separate Forms on This Page

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

$ $

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

$

IRA/

SEP/

SIMPLE

1999

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

$ $

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

$

IRA/

SEP/

SIMPLE

1999
Box 1. Shows the total amount you received this year. The amount

may have been a direct rollover, a transfer or conversion to a Roth

IRA, a recharacterized IRA contribution, or you may have received it

as periodic payments, as nonperiodic payments, or as a total

distribution. Report this amount on Form 1040 or 1040A on the line

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

line for “Taxable amount”), or on Form 8606, 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

If you received a death benefit payment made by an employer but

not made from the employer’s pension, profit-sharing, or retirement

plan, 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 a traditional individual retirement

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

incentive match plan for employees (SIMPLE), 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 the Form

1040 or 1040A instructions to determine the taxable amount. If you

are at least age 701⁄2, you must take minimum distributions from your

IRA. If you do not, you may be subject to a 50% excise tax on the

amount that should have been distributed. See Pub. 590, Individual

Retirement Arrangements (IRAs), and Pub. 560, Retirement Plans for

Small Business (SEP, Keogh, and SIMPLE Plans), for more

information on IRAs.

(Continued on the back of Copy C.)

Box 2a. This part of the distribution is generally taxable. 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, General Rule for Pensions and Annuities. For an IRA

distribution, see IRAs and Roth and education IRAs above. For a

direct rollover, zero should be shown, and you must enter zero (-0-)

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 any IRA or to 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 a traditional IRA, SEP, or SIMPLE distribution. If the second

checkbox is marked, the distribution was a total distribution that

closed out your account.

Loans treated as distributions. If you borrow money from a

qualified plan, tax-sheltered annuity, or government plan, you may

have to treat the loan as a distribution and include all or part of the

amount borrowed in your income. There are exceptions to this rule.

If your loan is taxable, Code L will be shown in box 7. See Pub. 575.

Qualified plans. If your annuity starting date is after 1997, you must

use the simplified method to figure your taxable amount if your payer

did not show the taxable amount in box 2a. See Pub. 575, Pension

and Annuity Income.

Roth and education IRAs. For distributions from a Roth IRA or an

education IRA (Ed IRA), generally the payer is not required to

compute the taxable amount. You must compute any taxable

amount. Report on Form 8606, Nondeductible IRAs. An amount

shown in box 2a may be taxable earnings on an excess contribution.

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

distributions of excess deferrals, excess contributions, or excess

aggregate contributions.

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 on Form 4972 (not on Sch. D (Form 1040)).

See the Instructions for Form 4972. For a charitable gift annuity,

report as a long-term capital gain on Schedule D (Form 1040)

instead of on Form 1040.
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

$ $

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

$

IRA/

SEP/

SIMPLE

1999
If the IRA/SEP/SIMPLE box is marked, you have received a

traditional IRA, SEP, or SIMPLE IRA 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 use the special 5- or 10-year tax

option (Form 4972).

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

the percentage you received is shown.

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 state and/or local tax.

Box 4. This is the amount of Federal income tax withheld. 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 IRA contributions.

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 choose

to include it in your gross income this year. 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 distribution, no known exception (in most cases, under age

591⁄2) (See Form 5329. For a rollover to a traditional IRA of the entire

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

1040 or 1040A instructions.); 2—Early 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; 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 1999;

9—PS 58 costs (premiums paid by a trustee or custodian for current

insurance protection, taxable to you currently); A—May be eligible

for 5- or 10-year tax option (See Form 4972.); D—Excess

contributions plus earnings/excess deferrals taxable in 1997;

E—Excess annual additions under section 415 (Report on Form

1040 or 1040A on the line for taxable pension or annuity income.

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 the employee’s total investment in the contract. It is used to

compute the taxable part of the distribution. See Pub. 575.

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 or a transfer from a conduit

IRA to a qualified plan. (You need not file Form 5329.);

J—Distribution from a Roth IRA (Report on Form 8606.); L—Loans

treated as distributions; M—Distribution from an education IRA (Ed

IRA) (Report on Form 8606.). If your education expenses during 1999

were not equal to or more than your distribution, part or all of your

distribution may be taxable and subject to an additional 10% tax;

P—Excess contributions plus earnings/excess deferrals taxable in

1998; R—Recharacterized IRA contribution (Report on Form 8606.); 

S—Early distribution from a SIMPLE IRA in first 2 years, no known

exception (under age 591⁄2) (May be subject to an additional 25%

tax. See 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

$ $

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

$

IRA/

SEP/

SIMPLE

1999

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

$ $

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 Privacy Act and

Paperwork Reduction

Act Notice and

instructions for

completing this

form, see the

1999 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

$

IRA/

SEP/

SIMPLE

1999
Payers, Please Note—

Specific information needed to complete this

form and other forms in the 1099 series is

given in the 1999 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). You can

also get forms and instructions from the IRS’s

Internet Web Site at www.irs.ustreas.gov.

Due dates. Furnish Copies B and C of this

form to the recipient by January 31, 2000.

File Copy A of this form with the IRS by

February 28, 2000. If you file electronically,

the due date is March 31, 2000.

Caution: Because the IRS processes paper

forms by machines (optical character

recognition equipment), you cannot file with

the IRS Forms 1096, 1098, 1099, or 5498

that you print from the IRS’s Internet Web

Site.