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  • Product: ONESOURCE Trust Tax

1099 specific treatment

This 1099 tax code cross reference is designed to aid you in tracing amounts from 1099 forms to tax codes.

1099-DIV

Tax code
Description
166
1099-DIV-Back Up Withholding
194
1099-DIV-Liquidation Distributions-Cash
195
1099-DIV-Liquidation Distributions-Non-cash (FMV)
414
1099-DIV-State Income Tax Withheld

1099-INT

Tax code
Description
165
1099-INT-Back Up Withholding on TEI
167
1099-INT-Back Up Withholding
191
1099-INT-Early withdrawal penalty
415
1099-INT-State Income Tax Withheld

1099-OID

Tax code
Description
168
1099-OID-Back Up Withholding
416
1099-OID-State Income Tax Withheld

1099-B

Tax code
Description
179
1099-B-Federal Income Tax Withheld
221
Regulated Futures Contracts-Profit (loss) Realized
222
Regulated Futures Contracts-Unrealized Profit (Loss) on Open Contracts (Prior Year)
223
Regulated Futures Contracts-Unrealized Profit (Loss) on Open Contracts (Current Year)
417
1099-B-State Income Tax Withheld

1099-MISC

Tax code
Description
346
1099-MISC-Federal Income Tax Withheld
347
1099-MISC-Fishing Boat Proceeds
396
1099-MISC-Substitute Payments
398
1099-MISC-State Income Tax Withheld

1099-NEC

Tax code
Description
282
1099-NEC Federal Income Tax Withheld
283
1099-NEC State Income Tax Withheld

1099-Q

Tax code
Description
477
1099-Q-IRS Distribution QTP to Roth IRA Transfer
479
1099-Q-IRS Distribution Code 1 (Normal)
480
1099-Q-IRS Distribution Code 2
481
1099-Q-IRS Distribution Code 3
482
1099-Q-IRS Distribution Code 4 (Disability)
483
1099-Q-IRS Distribution Code 5 (Death)
484
1099-Q-IRS Distribution Code 6 (Prohibited Transaction)
485
1099-Q-Trustee-To-Trustee Transfer
486
1099-Q-Earnings from Qualified Education Program

5498

Tax code
Description
170
5498-Rollover Contributions
171
5498-IRA Contribution-Prior Year
172
5498-IRA Contributions-Current Year
173
5498-Life Insurance Cost Included
210
5498-Roth Conversion Amount
211
5498-SEP/Employee contributions-Current Year
212
5498-SEP/Employee contributions-Prior Year
213
5498-Roth Conversion Amount (No 1099-R)
214
5498-SEP Employer Contributions
399
5498-Recharacterization Amount
452
5498-Repayment of Emergency Personal Expense Distribution (EP)
453
5498-Repyament of Domestic Abuse Victim Distribution (DA)
454
5498-Repayment of Terminally ill Individual Distribution (TI)
455
5498-Qualified reservist distribution (QR)
456
5498-Federally designated disaster distribution (DD)
458
5498-Postponed Contribution Code
475
5498-CARES Act Repayment of a qualified birth or adoption distribution (BA)

1099-R

Tax code
Description
229
1099-R-Federal 100% Withholdings (assumed Normal Distribution)
230
1099-R-State 100% Withholdings (assumed Normal Distribution)
233
1099-R-Early Distribution Possibly Subject To 25% Penalty (S)
234
1099-R-Loans Treated As Deemed Distributions (L)
235
1099-R-Federal Income Tax Withheld
236
1099-R-State Income Tax Withheld
237
1099-R-Early Distribution, No Known Exception (1)
238
1099-R-Early Distribution, Exception Applies (2)
239
1099-R-Disability (3)
240
1099-R-Death (4)
241
1099-R-Prohibited Transaction (5)
242
1099-R-Section 1035 Exchange (6)
243
1099-R-Normal Distribution (7)
244
1099-R-Excess Contributions Taxable In Current Year (8)
245
1099-R-Cost of Current Life Insurance Protection (9)
246
1099-R-Excess Contributions Taxable 2 Years Ago (D)
247
1099-R-Excess Annual Additions (E)
248
1099-R-Charitable Gift Annuity (F)
249
1099-R-Direct Rollover and Rollover Contribution (G)
250
1099-R-Direct Rollover of designated Roth account distribution to a Roth IRA (H)
251
1099-R-Excess Contributions Taxable Prior Year (P)
252
1099-R-IRS Distribution Code 81
253
1099-R-IRS Distribution Code 82
254
1099-R-IRS Distribution Code 4G
255
1099-R-Employee Contribution, Designated Roth Contribution or Insurance Premiums
256
1099-R-IRS Distribution Code 4H
257
1099-R-Death distribution to charity under IRC section 408(d)(8) (Y4)
258
1099-R-IRS Distribution Code 4A
259
1099-R-Normal Distribution to charity under IRC Section 408(d)(8) (Y7)
260
1099-R-Normal Distribution (7) to Qualified HAS under IRC Section 408(d)(9)
261
1099-R-IRS Distribution Code 7A
262
1099-R-Distribution from ESOP under Section 404(k) Code (U)
263
1099-R-IRS Distribution Code BU
264
1099-R-Taxable amount Box 2a
265
1099-R-Distributions for Qualified Long-Term Care Insurance Contracts (W)
266
1099-R-IRS Distribution Code W6
267
1099-R Distribution of IRA assets not having a readily available FMV u/s 408(d)(8) (YK)
268
1099-R-Roth Rollover/Designated Contribution (G)
269
1099-R-Pmts from nonqualified annuities & distributions from life insurance
270
1099-R-IRS Distribution Code 1D
271
1099-R-IRS Distribution Code 2D
272
1099-R-IRS Distribution Code 3D
273
1099-R-IRS Distribution Code 4D
274
1099-R-IRS Distribution Code 7D
276
1099-R-IRS Distribution Code 1K
277
1099-R-IRS Distribution Code 2K
278
1099-R-IRS Distribution Code 4K
279
1099-R-IRS Distribution Code 7K
280
1099-R-IRS Distribution Code 8K
281
1099-R-IRS Distribution Code KG
284
1099-R-IRS Distribution Code B7
286
1099-R-Amount Allocable to IRR within 5 Years
290
1099-R-IRS Distribution Code 4L
291
1099-R-IRS Distribution Code 1P
292
1099-R-IRS Distribution Code 2P
294
1099-R-IRS Distribution Code 4P
295
1099-R-Re-characterized IRA Contribution Made For Current Year (N)
296
1099-R-IRS Distribution Code 4B
297
1099-R-IRS Distribution Code BP
340
1099-R-IRS Distribution Code 1L
392
1099-R-Distribution from a Designated Roth (B)
393
1099-R-Distribution from a Roth IRA, No Known Exception (J)
412
1099-R-IRS Distribution Code PJ
419
1099-R-IRS Distribution Code 8J
459
1099-R-Reportable death benefits under section 6050Y (C)
460
1099-R-Qualified plan loan offset (M)
461
1099-R-IRS Distribution Code CD
462
1099-R-IRS Distribution Code 1M
463
1099-R-IRS Distribution Code 2M
464
1099-R-IRS Distribution Code 4M
465
1099-R-IRS Distribution Code 7M
466
1099-R-IRS Distribution Code BM
467
1099-R-IRS Distribution Code 2L
468
1099-R-IRS Distribution Code 84
469
1099-R-IRS Distribution Code 7L
470
1099-R-Re-characterized IRA Contribution Made For Prior Year (R)
474
1099-R-Roth IRA Distribution, Exception Applies (T)
478
1099-R-Qualified Distribution from a Roth IRA (Q)
487
1099-R-IRS Distribution Code B1
488
1099-R-IRS Distribution Code B2
489
1099-R-IRS Distribution Code B4
490
1099-R-IRS Distribution Code B8
491
1099-R-IRS Distribution Code BG
492
1099-R-IRS Distribution Code BL