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| Text of 2016 Instructions for IRS Form 1098-Q: Qualifying Longevity Annuity Contract Information (PDF) Internal Revenue Service [IRS]  [Official Guidance] Sept. 23, 2015 "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). Prior to annuitization, the value of a QLAC is excluded from the account balance that is used to determine required minimum distributions." [Also available: 2015 Form 1098-Q and 2016 Form 1098-Q.] |
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