Instructions For Forms 1099-R And 5498 - Distributions From Pensions, Annuities, Retirement Or Profit-Sharing Plans, Iras, Insurance Contracts, Etc. And Ira Contribution Information - 2016 Page 23
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24Box 8. SEP Contributions
than 1 prior year, each prior year's postponed contribution
must be reported on a separate form.
Enter employer contributions made to a SEP IRA
(including salary deferrals under a SARSEP) during 2016,
Box 13b. Year
including contributions made in 2016 for 2015, but not
Enter the year for which the postponed contribution in
including contributions made in 2017 for 2016. Trustees
box 13a was made.
and issuers are not responsible for reporting the year for
which SEP contributions are made. Do not enter
Box 13c. Code
employee contributions to an IRA under a SEP plan.
Enter the reason the participant made the postponed
Report any employee contributions to an IRA under a SEP
contribution.
plan in box 1. Also include in box 8 SEP contributions
For participants' service in a combat zone, hazardous
made by a self-employed person to his or her own
duty area, or direct support area, enter the appropriate
account.
executive order or public law as defined under Special
Box 9. SIMPLE Contributions
reporting for U.S. Armed Forces in designated combat
zones, earlier.
Enter contributions, including deferrals, made to a
For participants who are “affected taxpayers,” as
SIMPLE IRA during 2016, including contributions made in
described in an IRS News Release relating to a federally
2016 for 2015, but not including contributions made in
designated disaster area, enter FD.
2017 for 2016. Trustees and issuers are not responsible
for reporting the year for which SIMPLE contributions are
Box 14a. Repayments
made. Do not include contributions to a SIMPLE 401(k)
Enter the amount of any repayment of a qualified reservist
plan.
distribution or of a designated disaster distribution (for
Box 10. Roth IRA Contributions
example, a qualified disaster recovery assistance
distribution).
Enter any contributions made to a Roth IRA in 2016 and
through April 18, 2017, designated for 2016. However,
Box 14b. Code
report Roth IRA conversion amounts in box 3. Report a
Enter QR for the repayment of a qualified reservist
qualified rollover contribution made under section 408A(e)
distribution, or DD for repayment of a federally designated
from an eligible retirement plan (other than an IRA) to a
disaster distribution.
Roth IRA in box 2.
Box 15a. FMV of Certain Specified Assets
Box 11. Check if RMD for 2017
Enter the FMV of the investments in the IRA that are
Check the box if the participant must take an RMD for
specified in the categories identified below.
2017. You are required to check the box for the year in
which the IRA participant reaches age 70
even though
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Box 15b. Code(s)
the RMD for that year need not be made until April 1 of the
Enter the code for the type(s) of investments held in the
following year. Then check the box for each subsequent
IRA for which the FMV is reported in Box 15a. A maximum
year an RMD is required to be made.
of two codes can be entered in box 15b. If more than two
Boxes 12a and 12b are provided for your use to
codes apply, enter code H.
report RMD dates and amounts to participants.
!
A — Stock or other ownership interest in a corporation
You may choose to complete these boxes, or
that is not readily tradable on an established securities
CAUTION
continue to provide a separate Form 5498, or a separate
market.
statement, to report the information required by
B — Short- or long-term debt obligation that is not
Alternative one or Alternative two, earlier. To determine
traded on an established securities market.
the RMD, see the regulations under sections 401(a)(9)
C — Ownership interest in a limited liability company or
and 408(a)(6) and (b)(3).
similar entity (unless the interest is traded on an
established securities market).
Box 12a. RMD Date
D — Real estate.
Enter the RMD date if you are using Form 5498 to report
E — Ownership interest in a partnership, trust, or
the additional information. See page 18.
similar entity (unless the interest is traded on an
established securities market).
Box 12b. RMD Amount
F — Option contract or similar product that is not
Enter the RMD amount if you are using Form 5498 to
offered for trade on an established option exchange.
report the additional information under Alternative one.
G — Other asset that does not have a readily available
See page 18.
FMV.
H — More than two types of assets (listed in A through
Box 13a. Postponed Contribution
G) are held in this IRA.
Report the amount of any postponed contribution made in
2016 for a prior year. If contributions were made for more
-23-
Instructions for Forms 1099-R and 5498 (2016)
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