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Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties. Please note that Copy B and other copies
 9/2013), Instructions for Form 706-A, United States Additional Estate Tax Return 2016),. Instructions for Form 1099-Q, Payments From Qualified Education.
 23 Oct 2012 The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-Q. Additionally, the IRS encourages you to designate an account number for all Forms 1099-Q that you file. See part L in the 2013 General Instructions for Certain Information Returns.
 The recipient listed on Form 1099-Q should report the distribution on his or her tax If the reporting of your distribution does not meet these criteria, contact the
 current General Instructions for Certain Information Returns for more information Form 1099-Q. 2013. Cat. No. 32223J. Payments From. Qualified. Education.
 Beneficiary receives 1099-Q. The person or entity who manages the education program has an obligation to report annual distributions on Form 1099-Q to the IRS and to the beneficiary.
 
 30 Mar 2013 Q is for 1099-Q. If you are the owner of a qualified tuition program (QTP) (like a section 529 plan or a Coverdell ESA), you should receive a
 2013 Department of the Treasury Internal Revenue Service Instructions for Form 1099-Q Payments from Qualified Education Programs (Under Sections 529 and
 Form 1099-MISC and its instructions, such as legislation enacted after they were use the 2013 General Instructions for Certain Information. Returns. Those general .. See Regulations section 1.132-9(b), Q/A-24. Directors' fees. You must
     
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