| Question 89: What is the legal authority for the requirement to file a Form 1099-R?
Answer: Distribution reporting generally is required by Internal Revenue Code of 1986 ("Code") Section 6047(d) which refers to Code Section 3045(e)(1). Form 1099-R is specified for use by Temp. Treas. Reg. Section 35.3405-1T Q&A E-9. Note that Temp. Treas. Reg. Section 35.3405-1T Q&A E-9 also refers to Form W-2P. This form was eliminated for 1991 tax year filings. See IRS Announcement 90-79 and 1991 Instructions to Forms 1099, 1098, 5498, and W-2G:
http://www.irs.gov/pub/irs-prior/i1099--1991.pdf The 2009 Instructions for Forms 1099-R and 5498 can be found at:
http://ftp.irs.gov/pub/irs-pdf/i1099r.pdf The 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G can be found at:
http://www.irs.gov/pub/irs-pdf/i1099gi.pdf This Q&A is not legal advice. Individuals should seek advice based on their particular circumstances from their own counsel. Nothing in this Q&A is intended to be used, and no information can be used, for the purpose of avoiding penalties under the Internal Revenue Code, or promoting, marketing, or recommending to another party any transaction or matter addressed in this Q&A. | 
