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| Text of IRS Notice 2004-10 on Use of Electronic Distribution of Forms 1099, 5498 (PDF) Internal Revenue Service [IRS]  [Official Guidance] Jan. 27, 2004 Excerpt: [A] furnisher of a Form 1099 or a Form 5498 relating to the reporting of contributions and distributions of pensions, SEPs, traditional IRAs, Roth IRAs, QTPs, CESAs, and Archer MSAs may deliver electronically the payee statements required to be furnished to recipients for 2003 and subsequent years. |
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