"What's New: Full year reporting. Form 1098-Q has been modified to enable reporting for a full calendar year. Boxes 5a through 5f are to be used for reporting payments made in January through June. See the instructions for boxes 5a through 5l ... File Form 1098-Q, Qualifying Longevity Annuity Contract Information, if you issue any contract that is intended to be a qualifying longevity annuity contract (QLAC). A QLAC is an annuity contract that is purchased from an insurance company for an employee under any plan, annuity, or account described in section 401(a), 403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental plan under section 457(b), and that, in accordance with the rules of application of paragraph (d) of Regulations section 1.401(a)(9)-6, Q&A-17, satisfies each of the following requirements."