Evelyn Wright

Definition Use Form W-9 to provide your correct TIN to the person who is required to file an information return with the IRS. An individual… Read More »Form W-9

Definition: Form 8938, Statement of Specified Foreign Financial Assets, is filed by certain USPs to report their interest in the FP. Form 8938 is filed… Read More »Form 8938

Definition: When a U.S. person (USP) is required to file a Form 5471 (an information return) under IRC 6046(a), it is filed by attaching it… Read More »Form 5471

Definition: A withholding agent may prove that the proper amount of tax was paid by providing a Form 4669 – Statement of Payments Received. Form… Read More »Form 4669

Form name: Distributions From an HSA, Archer MSA, or Medicare Advantage MSA IRC Section: 6047, 220(h), 408(i), 138, 106(b) Link to form: https://www.irs.gov/pub/irs-pdf/f1099sa.pdf Purpose of… Read More »Form 1099-SA

Form name: Proceeds from Real Estate Transactions IRC Section: 60459e0, 6050N Link to form: https://www.irs.gov/pub/irs-pdf/f1099s.pdf Purpose of form: Payors generally are required to report on… Read More »Form 1099-S

Form name: Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. IRC Section: 408(i), 6047 and 6050Y Link to form: https://www.irs.gov/pub/irs-pdf/f1099r.pdf Purpose… Read More »Form 1099-R

Form name: Distributions from ABLE Accounts IRC Section: 529 and 529A Link to form: https://www.irs.gov/pub/irs-pdf/f1099qa.pdf Purpose of form: Any state or its agency or instrumentality… Read More »Form 1099-QA

Form name Payments from Qualified Education Programs (Under Sections 529 and 530) IRC Section 529(g) and 530(h) Link to form https://www.irs.gov/pub/irs-pdf/f1099q.pdf Purpose of form Payors… Read More »Form 1099-Q

Form name Taxable Distributions Received from Cooperatives IRC Section 6044 Link to form https://www.irs.gov/pub/irs-pdf/f1099ptr.pdf Purpose of form Payors must file Form 1099-PATR for each person… Read More »Form 1099-PATR