Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:category |
information return
|
| gptkbp:contains |
earnings
basis gross distribution amount payer information recipient information |
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| https://www.w3.org/2000/01/rdf-schema#label |
Form 1099-Q
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
gptkb:1099-Q
|
| gptkbp:relatedTo |
education savings accounts
qualified tuition programs |
| gptkbp:requires |
recipients of distributions from 529 plans
recipients of distributions from Coverdell ESAs |
| gptkbp:usedFor |
reporting distributions from 529 plans
reporting distributions from Coverdell ESAs reporting distributions from qualified education programs |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-q
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1099
|
| gptkbp:bfsLayer |
5
|