[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301874-105":53,"doc-detail-301874-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1099-q-instructions-for-recipient-rev-november-2019","Form 1099-Q - Instructions for Recipient - (Rev. November 2019)","","Form 1099-Q (Rev. November 2019) provides recipient instructions for Coverdell education savings accounts (CESAs) under section 530 and qualified tuition programs (QTPs) under section 529. It explains how to determine whether distributions are taxable, what portions represent gross distributions, earnings, and basis, and when certain distributions may be excluded from income. Guidance also covers trustee-to-trustee transfers, reporting of TIN and account numbers, penalties, and references to Pub. 970 and related IRS forms.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-q-instructions-for-recipient-rev-november-2019/301874/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-q-instructions-for-recipient-rev-november-2019/301874.png","ImageObject",442,249,{"name":88,"@type":89},"Anna Hans","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When are CESA and QTP distributions taxable or not taxable?","Question",{"text":108,"@type":109},"Distributions from CESAs and QTPs may be taxable, and non-taxable distributions are generally not required to be reported on the recipient’s income tax return. The recipient must determine taxability for each distribution and consult Pub. 970 and relevant IRS instructions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What do the boxes on Form 1099-Q represent for recipients?",{"text":113,"@type":109},"Box 1 shows gross distributions paid this year from a QTP or a CESA, Box 2 shows the earnings part of the gross distribution, and Box 3 shows the recipient’s basis in the gross distribution reported in Box 1. The form also includes information about trustee-to-trustee transfers in Box 4.",{"name":115,"@type":106,"acceptedAnswer":116},"How should the recipient treat the TIN and account number shown on the form?",{"text":117,"@type":109},"For protection, the form may display only the last four digits of the recipient’s TIN. The payer or trustee reports the complete TIN to the IRS, and the account number may be shown as an identifier assigned by the payer.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301874,1790291765,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},5909892332657,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","3131  \nVOID  \nCORRECTED  \n\n| PAYER'S/TRUSTEE'S name,street address,city or town,state or province,  \u003Cbr>country,ZIP or foreign postal code,and telephone no.   |  | 1 Gross distribution  \u003Cbr>$   | OMB No.1545-1760  \u003Cbr>Fom 1099-Q  \u003Cbr>(Rev.November 2019)   | Payments From  \u003Cbr>Qualified  \u003Cbr>Education  \u003Cbr>Programs  \u003Cbr>(Under Sections  \u003Cbr>529 and 530)   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Eamings  \u003Cbr>$   |  |  |  |\n|  |  |  | For calendar year  \u003Cbr>20   |  |  |\n| PAYER'S/TRUSTEE'S TIN   | RECIPIENT'S TIN   | 3 Basis  \u003Cbr>$   | 4 Trustee-to-trustee  \u003Cbr>transfer   |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>File with Form 1096.  \u003Cbr>For Privacy Act  \u003Cbr>and Paperwork  \u003Cbr>Reduction Act  \u003Cbr>Notice,see the  \u003Cbr>current General  \u003Cbr>Instructions for  \u003Cbr>Certain Information  \u003Cbr>Returns.   |\n| RECIPIENT'S name   |  | 5 Distribution is from:  \u003Cbr>·Qualified tuition program-  \u003Cbr>or State  \u003Cbr>Private  \u003Cbr>·Coverdell ESA   | 6 Check if the recipient is  \u003Cbr>not the designated  \u003Cbr>beneficiary   |  |  |\n| Street address(including apt.no.)   |  |  |  |  |  |\n|  |  |  |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n|  |  |  |  |  |  |\n| Account number(see instructons)   |  |  |  |  |  |\n\nForm 1099-Q(Rev.11-2019)  \nCat.No.32223J  \nwww.irs.gov/Form1099Q  \nDepartment of the Treasury -Intemal Revenue Service  \nDo Not Cut or Separate Forms on This Page —Do Not Cut or Separate Forms on This Page  \nCORRECTED(if checked)  \n\n| PAYER'S/TRUSTEE'S name,street address,city or town,state or province,  \u003Cbr>country,ZIP or foreign postal code,and telephone no.   |  | 1 Gross distribution  \u003Cbr>$   | OMB No.1545-1760  \u003Cbr>Fom 1099-Q  \u003Cbr>(Rev.November 2019)   | Payments From  \u003Cbr>Qualified  \u003Cbr>Education  \u003Cbr>Programs  \u003Cbr>(Under Sections  \u003Cbr>529 and 530)   |  |\n| --- | --- | --- | --- | --- | --- |\n|  |  | 2 Eamings  \u003Cbr>$   |  |  |  |\n|  |  |  | For calendar year  \u003Cbr>20   |  |  |\n| PAYER'S/TRUSTEE'S TIN   | RECIPIENT'S TIN   | 3 Basis  \u003Cbr>$   | 4 Trustee-to-trustee  \u003Cbr>transfer   |  | Copy B  \u003Cbr>For Recipient  \u003Cbr>This is important tax  \u003Cbr>infomation and is  \u003Cbr>being furnished to  \u003Cbr>the IRS.If you are  \u003Cbr>required to file a return,  \u003Cbr>a negligence penalty  \u003Cbr>or other sanction may  \u003Cbr>be imposed on you  \u003Cbr>if this income is  \u003Cbr>taxable and the IRS  \u003Cbr>determines that it has  \u003Cbr>not been reported.   |\n| RECIPIENT'S name  \u003Cbr>Street address (including apt.no.)  \u003Cbr>City or town,state or province,country,and ZIP or foreign postal code   |  | 5 Distribution is from:  \u003Cbr>·Qualified tuition program-  \u003Cbr>or State  \u003Cbr>Private  \u003Cbr>·CoverdellESA   | 6 If this box is checked,the  \u003Cbr>recipient is not the  \u003Cbr>designated beneficiary   |  |  |\n|  |  | If the fair market value (FMV)is shown below,see Pub.970,  \u003Cbr>Tax Beneits for Education,for how to figure eamings.   |  |  |  |\n| Account number(seeinstructions)   |  |  |  |  |  |\n\nForm 1099-Q(Rev.11-2019)  (keep for your records)  \nwww.irs.gov/Form1099Q  \nDepartment of the Treasury-Intema Revenue Service  \n# Instructions for Recipient\n\nDistributions from Coverdell education savings accounts(CESAs)under section 530and qualified tuition programs(QTPs)under section 529,including rollovers,may betaxable.Nontaxable distributions from CESAs and QTPs are not required to bereported on yourincome tax return.You must determine the taxability of anydistribution.See Pub.970 and the Instructions for Forms 1040 and 1040-SR for moreinformation.Also see Form 5329 and its separate instructions.  \nRecipient's taxpayer identification no.(TIN).For your protection,this form mayshow only the last four digits of your TIN (SSN,ITIN,ATIN,or EIN).However,the payeror trustee has reported your complete TIN to the IRS.  \nAccount number.May show an account or other unique number the payer hasassigned to distinguish your account.  \nBox 1.Shows the gross distributon (including in-kind distributons)paid to you thisyear from a QTP","cbCaifCnYMpo5lkI","https://ap.wps.com/l/cbCaifCnYMpo5lkI","pdf",100070,"English","# Instructions for Recipient\n## Taxability of distributions\n## Recipient TIN and account number information\n## Box 1: Gross distribution\n## Box 2: Earnings and related exclusions/inclusions\n## Box 3: Basis\n## Transfers and additional guidance","[{\"question\":\"When are CESA and QTP distributions taxable or not taxable?\",\"answer\":\"Distributions from CESAs and QTPs may be taxable, and non-taxable distributions are generally not required to be reported on the recipient’s income tax return. The recipient must determine taxability for each distribution and consult Pub. 970 and relevant IRS instructions.\"},{\"question\":\"What do the boxes on Form 1099-Q represent for recipients?\",\"answer\":\"Box 1 shows gross distributions paid this year from a QTP or a CESA, Box 2 shows the earnings part of the gross distribution, and Box 3 shows the recipient’s basis in the gross distribution reported in Box 1. The form also includes information about trustee-to-trustee transfers in Box 4.\"},{\"question\":\"How should the recipient treat the TIN and account number shown on the form?\",\"answer\":\"For protection, the form may display only the last four digits of the recipient’s TIN. The payer or trustee reports the complete TIN to the IRS, and the account number may be shown as an identifier assigned by the payer.\"}]","Form 1099-Q - Instructions for Recipient - (Rev. November 2019) | PDF",1789786027]