2003 HTML Instructions for Forms 1099, 1098, 5498, & W-2G,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

What's New for 2003

Report Coverdell ESA contributions on new Form 5498-ESA, not Form 5498, IRA Contribution Information. Also, you must furnish Copy B (Form 5498-ESA) to the beneficiary for any calendar year by April 30 of the following year. File Copy A with the IRS by May 31 of the following year.

An Item To Note

In addition to these specific instructions, you should also use the 2003 General Instructions for Forms 1099, 1098, 5498, and W-2G. Those general instructions include information about:

Backup withholding
Magnetic media and electronic reporting requirements
Penalties
Who must file (nominee/middleman)
When and where to file
Taxpayer identification numbers
Statements to recipients
Corrected and void returns
Other general topics

You can get the general instructions from the IRS Web Site at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents