☛ Note: Use Amount Code 7 only if a combined Form 1099–A and 1099–C is being filed.

Amount Codes Form 1099-DIV Dividends and Distributions

See the 2002 Instructions for Form 1099–DIV for further information

Amount Codes Form 1099-G – Certain Government Payments

Amount Codes Form 1099-INT Interest Income

Amount Codes Form 1099–LTC– Long-Term Care and Accelerated Death Benefits

For Reporting Payments on Form 1099-DIV:

Amount Code Amount Type 1 Ordinary dividends 2 Total capital gains distributions 3 28% rate gain 4 Qualified 5-year gain 5 Unrecaptured section 1250 gain 6 Section 1202 gain 7 Nontaxable distributions 8 Federal income tax withheld (backup withholding) 9 Investment expenses A Foreign tax paid B Cash liquidation distribution C Noncash liquidation distribution

For Reporting Payments on Form 1099-G:

Amount Code Amount Type 1 Unemployment compensation 2 State or local income tax refunds, credits, or offsets 4 Federal income tax withheld (backup withholding or voluntary withholding on unemployment compensation or Commodity Credit Corporation Loans, or certain crop disaster payments) 6 Taxable grants 7 Agriculture payments

For Reporting Payments on Form 1099-INT:

Amount Code Amount Type 1 Interest income not included in Amount Code 3 2 Early withdrawal penalty 3 Interest on U.S. Savings Bonds and Treasury obligations 4 Federal income tax withheld (backup withholding) 5 Investment expenses 6 Foreign tax paid

For Reporting Payments in Form 1099-LTC:

Amount Code Amount Type 1 Gross long-term care benefits paid 2 Accelerated death benefits paid

2002–25 I.R.B. 1243 June 24, 2002

Record Name: Payer “A” Record (Continued) Field Position Field Title Length Description and Remarks Amount Codes Form 1099-MISC - For Reporting Payments on Miscellaneous Income ( See Note 1 .)

For Reporting Payments on Form 1099-MISC:

Amount Code Amount Type 1 Rents 2 Royalties ( See Note 2. ) 3 Other income 4 Federal income tax withheld (backup withholding or withholding on Indian gaming profits) 5 Fishing boat proceeds 6 Medical and health care payments 7 Nonemployee compensation 8 Substitute payments in lieu of dividends or interest A Crop insurance proceeds B Excess golden parachute payments C Gross proceeds paid to an attorney in connection with legal services