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Modesto California Form Instruction 1099-R & 5498: What You Should Know

IRM 21.5.3.2.5, De Dana Business Management, (CD-ROM). Calculation of Required Minimum Distributions under section 72(t) of the Internal Revenue Code of 1976 as modified by the provisions of Section 877.5 (as revised by Section 4(c) and Section 4(e) of the Bankruptcy Code). These calculations have been simplified. See the section 878 information for information on how to calculate the required minimum distributions. This guide is not intended to replace the instructions for Form 1099-R or Form 5498. Other instructions and publications may be required to be filed (or may need to be used) to complete the required report. These include: Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance. IRS General Instructions for Forms 1099-R and 5498. File Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance.

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