In the 2023 Instructions for Forms 1099-R and 5498, we have added a new paragraph under Box 2a, Taxable Amount, and amended Distribution Code 3, Disability, in the Guide to Distributions Codes, referencing Rev. Rul. 85-105, 1985-2 C. B. 53 for reporting the taxable portion of annuity payments made for a disability incurred during the course of employment.
Th?ng báo: N?i dung l?ch s?
??y là m?t tài li?u l?u tr? ho?c l?ch s? và có th? kh?ng ph?n ánh lu?t pháp, chính sách ho?c th? t?c hi?n hành.
Trang này ch?a ???c phiên d?ch sang ti?ng Vi?t vì chúng t?i hi?n kh?ng có b?n phiên d?ch b?ng ng?n ng? qu? v? ?a chu?ng. Nh?n tr? giúp b?ng ng?n ng? c?a qu? v?