☛ Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be…

Amount Codes Form 1099-MSA Distributions From an Archer MSA or Medicare+Choice MSA

Amount Codes Form 1099-OID Original Issue Discount

See the 2002 Instructions for Forms 1099-INT and 1099-OID for further reporting information

Amount Codes Form 1099-PATR Taxable Distributions Received From Cooperatives

For Reporting Distributions from an Archer Medical Savings Account or Medicare+Choice MSA on Form 1099-MSA:

Amount Code Amount Type 1 Gross distribution 2 Earnings on excess contributions 4 Fair market value of the account on date of death

For Reporting Payments on Form 1099-OID:

Amount Code Amount Type 1 Original issue discount for 2002 2 Other periodic interest 3 Early withdrawal penalty 4 Federal income tax withheld (backup withholding) 6 Original issue discount on U.S. Treasury Obligations 7 Investment expenses

For Reporting Payments on Form 1099–PATR:

Amount Code Amount Type 1 Patronage dividends 2 Nonpatronage distributions 3 Per-unit retain allocations 4 Federal income tax withheld (backup withholding) 5 Redemption of nonqualified notices and retain allocations

June 24, 2002 1244 2002–25 I.R.B.

Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks Pass-Through Credits Amount Code Amount Type 6 For filer’s use for pass-through credits 7 Investment credit 8 Work opportunity credit 9 Patron’s alternative minimum tax (AMT) adjustment

Amount Codes Form 1099-Q – Qualified Tuition Program Payments (Under Section 529)

Amount Codes Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

For Reporting Distributions or Earnings from Qualified Tuition Plan on a Form 1099-Q :

Amount Code Amount Type 1 Gross distribution 2 Earnings 3 Basis

For Reporting Payments on Form 1099-R:

Amount

Retirement or Profit-Sharing Plans,

Code

IRAs, Insurance Contracts, etc. Amount Type

1 Gross distribution 2 Taxable amount ( See Note 1. ) 3 Capital gain (included in Amount Code 2) 4 Federal income tax withheld 5 Employee contributions or insurance premiums 6 Net unrealized appreciation in employer’s securities 8 Other 9 Total employee contributions A Traditional IRA/SEP/SIMPLE distribution or Roth conversion ( See Note 2. )