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Formulár 1099-Q Pokyny

Pokyny pre formulár 1099-Q, Platby z Kvalifikovaných vzdelávacích programov (podľa sekcií 529 a 530)

Rev. november 2019

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  • Formulár 1099-Q - Platby z Kvalifikovaných vzdelávacích programov (Under sekcie 529 a 530)
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Department of the Treasury  
Internal Revenue Service  
Instructions for  
Form 1099-Q  
(Rev. November 2019)  
Payments From Qualified Education Programs (Under Sections 529 and 530)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Family members of the designated beneficiary include the  
beneficiary's spouse. Also included are the beneficiary's  
children, stepchildren, foster children, and their descendants;  
siblings and their children; parents, their siblings, and  
ancestors; stepparents; in-laws; the spouse of any of the  
foregoing; and any first cousin of the designated beneficiary.  
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 IRS.gov/Form1099Q.  
Statements to Recipients  
If you are required to file Form 1099-Q, you also must furnish  
a statement to the recipient. Furnish a copy of Form 1099-Q  
or an acceptable substitute statement to each recipient. See  
part M in the current General Instructions for Certain  
Information Returns.  
In addition to these specific instructions, you should also use  
Returns. Those general instructions include information  
about the following topics.  
Who must file.  
Truncating recipient’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of this  
form may truncate a recipient’s TIN (social security number  
(SSN), individual taxpayer identification number (ITIN),  
adoption taxpayer identification number (ATIN), or employer  
identification number (EIN)) on payee statements. Truncation  
is not allowed on any documents the filer files with the IRS. A  
payer’s/trustee's TIN may not be truncated on any form. See  
part J in the current General Instructions for Certain  
Information Returns.  
When and where to file.  
Electronic reporting.  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Other general topics.  
Payer's Name and TIN  
Continuous-use form and instructions. Form 1099-Q and  
these instructions have been converted from an annual  
revision to continuous use. Both the form and instructions will  
be updated as needed. For the most recent version, go to  
QTP. For the payer's/trustee's name and TIN, enter the  
name and EIN of the QTP. For a program established and  
maintained by a state that uses the EIN of the state, enter the  
name of the state on the first name line and the name of the  
program on the second name line.  
Online fillable form. Due to the very low volume of paper  
Forms 1099-Q received and processed by the IRS each  
year, this form has been converted to an online fillable  
format. You may fill out the form, found online at IRS.gov/  
Form1099Q, and send Copy B to the recipient. For filing with  
the IRS, follow the applicable procedures if you are required  
to file electronically, or, for this form only, if you are  
qualified to file on paper, send in the black-and-white Copy A  
with Form 1096 that you print from the IRS website.  
Coverdell ESA. Enter the name and EIN of the trustee.  
Recipient's Name and TIN  
QTP. List the designated beneficiary as the recipient only if  
the distribution is made (a) directly to the designated  
beneficiary, or (b) to an eligible educational institution for the  
benefit of the designated beneficiary. Otherwise, list the  
account owner as the recipient of the distribution. Enter the  
TIN for the applicable recipient.  
Coverdell ESA. Enter the name and TIN of the designated  
Specific Instructions  
beneficiary as the recipient.  
File Form 1099-Q, Payments From Qualified Education  
Programs (Under Sections 529 and 530), if you (a) are an  
officer or an employee, or the designee of an officer or  
employee, having control of a program established by a state  
or eligible educational institution; and (b) made a distribution  
from a qualified tuition program (QTP). A trustee of a  
Coverdell education savings account (ESA) must file Form  
1099-Q to report distributions made from Coverdell ESAs.  
Account Number  
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 current General Instructions for Certain  
Information Returns.  
Do not file Form 1099-Q for a change in the name of the  
designated beneficiary on a QTP account if the new  
beneficiary is a member of the former beneficiary's family.  
For a Coverdell ESA, the new beneficiary must be a member  
of the designated beneficiary's family and be under age 30  
(except beneficiaries with special needs).  
Box 1. Gross Distribution  
Gross distributions from a QTP, whether in cash or in-kind,  
include amounts for tuition credits or certificates, payment  
vouchers, tuition waivers, or other similar items. Gross  
Nov 07, 2019  
Cat. No. 32260M  
distributions also include a refund to the account owner or  
the designated beneficiary, or to the beneficiary upon death  
or disability. For more information on reporting distributions,  
see Proposed Regulations section 1.529-4.  
Gross distributions from a Coverdell ESA include amounts  
for a refund, a payment upon death or disability, or a  
withdrawal of excess contributions plus earnings.  
a QTP to an ABLE account. For a Coverdell ESA, check this  
box if the distribution was made directly to another Coverdell  
ESA or to a QTP.  
In a trustee-to-trustee transfer between qualified  
education programs, the distributing program must provide  
you with a statement reporting the earnings portion of the  
distribution within 30 days of the distribution or by January  
10, whichever is earlier. You must properly account for this in  
figuring the earnings or (loss) reported in box 2 and the basis  
reported in box 3.  
If earnings and basis are not reported for Coverdell  
ESA distributions, leave boxes 2 and 3 blank. Do not  
enter zero. Instead, you must report the fair market  
value (FMV) as of the end of the year in the blank box below  
boxes 5 and 6. Label the amount “FMV.” See Notice  
2003-53, 2003-33 I.R.B. 362, available at IRS.gov/irb/  
2003-33_IRB#NOT-2003-53, for more reporting  
If you do not have records showing that a gross  
distribution from a Coverdell ESA made in the current  
year was a trustee-to-trustee transfer, leave box 4  
Box 5. Checkbox  
Box 2. Earnings  
Check the “Private” box if the distribution is from a QTP  
established by one or more private eligible educational  
institutions, or check the “State” box if the distribution is from  
a QTP established by a state. Otherwise, check the  
“Coverdell ESA” box.  
To determine the earnings or (loss) on the gross distribution  
reported in box 1, use the earnings ratio described in  
Proposed Regulations section 1.529-3, Notice 2001-81, and  
Notice 2016-13. You can find Notice 2001-81 on page 617 of  
Internal Revenue Bulletin 2001-52 at IRS.gov/pub/irs-irbs/  
irb01-52.pdf and Notice 2016-13 at IRS.gov/irb/  
Box 6. Designated Beneficiary Checkbox  
Check the box if the recipient is not the designated  
beneficiary under a QTP or a Coverdell ESA (see section  
Enter the earnings in box 2. If there is a loss and this is not  
the final year for distributions from the account or there are  
no earnings, enter zero in box 2. Enter a loss in box 2 only if  
this is the final year for distributions from the account.  
Earnings are not subject to backup withholding.  
If you are reporting a distribution from a Coverdell ESA  
that includes a returned contribution plus earnings, you  
should file two Forms 1099-Q, one to report the returned  
contribution plus earnings, the other to report the distribution  
of the other part of the account.  
Distribution Codes  
For the current year, you may, but are not required to, include  
one of the following distribution codes in the blank box below  
boxes 5 and 6. You may abbreviate as needed. For example,  
for distribution code 1, you may enter “distr. code 1.”  
Distribution Code  
Use this code for...  
You should file a separate Form 1099-Q for any  
Distributions (including transfers) to  
the recipient and any direct  
payments to a qualified educational  
facility. However, use code 2 or 3  
for withdrawals of excess  
trustee-to-trustee transfer.  
For Coverdell ESAs, if you are not reporting earnings, see  
the Caution above.  
For Coverdell ESAs, if you are reporting earnings on  
a distribution of excess contributions, use the method  
under Regulations section 1.408-11 for figuring the  
2–Excess contributions plus  
earnings taxable in current year  
Withdrawals of excess Coverdell  
ESA contributions and earnings  
unless code 3 applies.  
net income attributable to IRA contributions that are  
distributed as a returned contribution.  
3–Excess contributions plus  
earnings taxable in prior year  
Withdrawals of excess  
contributions from a Coverdell ESA.  
Advise payees, at the time the  
distribution is made, that the  
earnings are taxable in the year in  
which the excess contributions  
were made.  
If the amount in box 2 includes earnings on excess  
contributions, enter distribution code 2 or 3 (as applicable) in  
the box below boxes 5 and 6 (below the shading). See  
Notice 2003-53 for more information.  
Box 3. Basis  
Distributions you made after the  
recipient was disabled (see section  
For QTPs and Coverdell ESAs, if you can determine basis,  
enter in box 3 the basis included in the gross distribution  
reported in box 1. The amount in box 3 must equal box 1  
minus box 2.  
Payments to a decedent's  
beneficiary, including an estate.  
For determining basis of a Coverdell ESA, you may  
6–Prohibited transaction  
Prohibited transactions. See  
sections 408(e)(2) and 408(e)(4) for  
similar rules that apply to a  
Coverdell ESA.  
rely on Notice 2001-81.  
Box 4. Trustee-to-Trustee Transfer Checkbox  
Check this box if the distribution was made directly  
(trustee-to-trustee transfer) from one QTP to another, or from  
Instructions for Form 1099-Q (Rev. 11-2019)