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☛ Note 2: For Form 1099–R, report the Roth conversion or total amount distributed from…

Internal Revenue Bulletin 2002-25 · 2026-10-03 edition · updated 2026-10-04 · United States

in Payment Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion) of the Payee “B” Record, and gener- ally, the same amount in Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should be set to “1” (one) in Field Position 548 of the Payee “B” Record.

Amount Codes Form 1099-S Proceeds From Real Estate Transactions

For Reporting Payments on Form 1099-S:

Amount Code Amount Type 2 Gross proceeds ( See Note. ) 5 Buyer’s part of real estate tax

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▸Contents — Internal Revenue Bulletin 2002-25

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