Form 1099-Q, Payments From Qualified Education Programs Instructions
This form contains 54 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with the distribution, if applicable. Refer to the instructions for more details.
|
| Account number (see instructions) | Text |
Enter the account number associated with the distribution, as per the instructions provided.
|
| Account number (see instructions) | Text |
Enter the account number associated with this distribution, as per the instructions.
|
| Additional Information | ||
| Text |
This field is for additional information related to the distribution. Please refer to the form instructions for specific details.
|
|
| Text |
This field is for additional information related to the distribution. Please refer to the form instructions for specific details.
|
|
| topmostSubform[0].CopyA[0].RightColumn[0].f1_11[0 | Text |
This field is for additional information related to the distribution. Please refer to the form instructions for specific details.
|
| topmostSubform[0].CopyA[0].RightColumn[0].c1_4[0]_1 | CheckBox |
Indicate any additional information related to the distribution by checking this box.
|
| Distribution Details | ||
| Number |
Enter the gross distribution amount. This is the total amount distributed from the qualified education program.
|
|
| topmostSubform[0].CopyC[0].RightColumn[0].Box5[0].list_3[0].list_item_1[0].c1_3[1]_2 | CheckBox |
Check this box if the distribution includes earnings.
|
| topmostSubform[0].CopyC[0].RightColumn[0].Box5[0].list_3[0].list_item_2[0].c1_3[0]_3 | CheckBox |
Check this box if the distribution includes basis.
|
| Distribution Type | ||
| topmostSubform[0].CopyA[0].CopyAHeader[0].c1_1[0]_1 | CheckBox |
Check this box if the distribution is from a qualified tuition program.
|
| topmostSubform[0].CopyA[0].CopyAHeader[0].c1_1[1]_2 | CheckBox |
Check this box if the distribution is from a Coverdell ESA.
|
| topmostSubform[0].CopyA[0].RightColumn[0].c1_2[0]_1 | CheckBox |
Indicate whether the distribution is from a qualified tuition program or a Coverdell ESA by checking this box.
|
| topmostSubform[0].CopyA[0].RightColumn[0].Box5[0].list_1[0].list_item_1[0].c1_3[0]_1 | CheckBox |
Check this box if the distribution is from a qualified tuition program.
|
| topmostSubform[0].CopyA[0].RightColumn[0].Box5[0].list_1[0].list_item_1[0].c1_3[1]_2 | CheckBox |
Check this box if the distribution is from a Coverdell ESA.
|
| topmostSubform[0].CopyA[0].RightColumn[0].Box5[0].list_1[0].list_item_2[0].c1_3[0]_3 | CheckBox |
Check this box if the distribution is from another specified source.
|
| topmostSubform[0].CopyB[0].RghtCol[0].c1_2[0]_1 | CheckBox |
Check this box if the distribution is from a qualified tuition program.
|
| topmostSubform[0].CopyB[0].RghtCol[0].Box5[0].list_2[0].list_item_1[0].c1_3[0]_1 | CheckBox |
Check this box if the distribution is from a Coverdell education savings account.
|
| topmostSubform[0].CopyB[0].RghtCol[0].Box5[0].list_2[0].list_item_1[0].c1_3[1]_2 | CheckBox |
Check this box if the distribution is a trustee-to-trustee transfer.
|
| topmostSubform[0].CopyB[0].RghtCol[0].Box5[0].list_2[0].list_item_2[0].c1_3[0]_3 | CheckBox |
Check this box if the distribution is a rollover.
|
| topmostSubform[0].CopyB[0].RghtCol[0].c1_4[0]_1 | CheckBox |
Check this box if the distribution is from a qualified tuition program.
|
| topmostSubform[0].CopyC[0].CopyCHeader[0].c1_1[0]_1 | CheckBox |
Check this box if the distribution is from a Coverdell ESA.
|
| topmostSubform[0].CopyC[0].CopyCHeader[0].c1_1[1]_2 | CheckBox |
Check this box if applicable for additional distribution details.
|
| topmostSubform[0].CopyC[0].RightColumn[0].c1_2[0]_1 | CheckBox |
Check this box if the distribution is from a qualified tuition program.
|
| topmostSubform[0].CopyC[0].RightColumn[0].Box5[0].list_3[0].list_item_1[0].c1_3[0]_1 | CheckBox |
Check this box if the distribution is from a Coverdell Education Savings Account (ESA).
|
| Earnings Information | ||
| If the fair market value (FMV) is shown below, see Pub. 970, Tax Benefits for Education, for how to figure earnings | Number |
Enter the fair market value (FMV) if applicable. Refer to Pub. 970 for guidance on calculating earnings.
|
| Form Information | ||
| 20 | Text |
Enter the last two digits of the year for which the Form 1099-Q is being filed.
|
| 20 | Text |
Enter the last two digits of the year for which the form is being filed.
|
| (Rev. For | Text |
Enter the tax year for which this form is being filed.
|
| 20 | Text |
Enter the two-digit tax year for which this form is being filed.
|
| General | ||
| topmostSubform[0].CopyB[0].CopyBHeader[0].c1_1[0]_2 | CheckBox |
Check this box if there are any special conditions or notes applicable to this form.
|
| Payer Information | ||
| PAYER'S/TRUSTEE'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number of the payer or trustee.
|
| PAYER'S/TRUSTEE'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer or trustee. This should be a 9-digit number.
|
| PAYER'S/TRUSTEE'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's or trustee's full name, address, and contact information.
|
| PAYER'S/TRUSTEE'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payer or trustee.
|
| topmostSubform[0].CopyB[0].RghtCol[0].f1_11[0 | Text |
Enter the payer's name and address.
|
| PAYER'S/TRUSTEE'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's or trustee's full name, address, and contact information.
|
| PAYER'S/TRUSTEE'S TIN | Text |
Enter the payer's or trustee's Taxpayer Identification Number (TIN).
|
| topmostSubform[0].CopyC[0].RightColumn[0].f1_9[0 | Text |
Enter the name of the payer. This is the entity or individual who made the distribution from the qualified education program.
|
| Recipient Information | ||
| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient. This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the recipient.
|
| RECIPIENT'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the recipient.
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient of the distribution from the qualified education program.
|
| Street address (including apt. no.) | Text |
Enter the street address of the recipient, including apartment number if applicable.
|
| topmostSubform[0].CopyB[0].LeftColumn[0].f1_7[0 | Text |
Enter the city, state, and ZIP code of the recipient's address.
|
| Text |
Enter the recipient's taxpayer identification number (TIN).
|
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN).
|
| RECIPIENT'S name | Text |
Enter the full name of the recipient.
|
| topmostSubform[0].CopyC[0].LeftColumn[0].f1_6[0 | Text |
Enter additional recipient information if required.
|
| topmostSubform[0].CopyC[0].LeftColumn[0].f1_7[0 | Text |
Enter additional recipient information if required.
|
| Text |
Enter the name of the recipient. This is the individual who received the distribution from the qualified education program.
|
|
| Transfer Details | ||
| topmostSubform[0].CopyC[0].RightColumn[0].c1_4[0]_1 | CheckBox |
Check this box if the distribution is a trustee-to-trustee transfer.
|