The attached files are examples of the 2009 E-File Magic Version of the W2G form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions to Winner Box 1. The payer must furnish a Form W-2G to you if you receive: 1. $1,200 or more in gambling winnings from bingo or slot machines; 2. $1,500 or more in proceeds (the amount of winnings minus the amount of the wager) from keno; 3. More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament; 4. $600 or more in gambling winnings (except winnings from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the amount of the wager; or 5. Any other gambling winnings subject to federal income tax withholding. Generally, report all gambling winnings on the “Other...

The E-File Magic 2.2 free 1099 software supports all 1098, 1099, 5498, and W2G forms which can be downloaded and used FREE of charge by downloading our free tax software. The software requires e-file services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.

The attached files are examples of the 2009 E-File Magic Version of the 5498-SA form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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This information is submitted to the Internal Revenue Service by the trustee of your health savings account (HSA), Archer MSA, or Medicare Advantage MSA (MA MSA). Generally, contributions you make to your Archer MSA are deductible. Employer contributions are excluded from your income and are not deductible by you. If your employer makes a contribution to one of your Archer MSAs, you cannot contribute to any Archer MSA for that year. If you made a contribution to your Archer MSA when your employer has contributed, you cannot deduct your contribution, and you will have an excess contribution. If your spouse’s employer makes a contribution to your spouse’s Archer MSA, you cannot make a contribution to your Archer MSA if your spouse is covered under a high deductible health plan that also covers you.
Contributions that the Social Security Administration makes to....

The E-File Magic 2.2 free 1099 software supports all 1098, 1099, 5498, and W2G forms which can be downloaded and used FREE of charge by downloading our free tax software. The software requires e-file services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.

The attached files are examples of the 2009 E-File Magic Version of the 5498-ESA form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Beneficiary
The information on Form 5498-ESA is furnished to you by the trustee or issuer of your Coverdell education savings account (ESA) by April 30, 2010. Form 5498-ESA reports contributions and rollover contributions made for you for 2009. For more information about Coverdell ESAs, see Pub. 970, Tax Benefits for Education.
Account number. May show an account or other unique number the trustee/issuer assigned to distinguish your account. Box 1. Shows Coverdell ESA contributions made in 2009 and through April 15, 2010, on your behalf. Do not deduct these amounts on your income tax return.

The E-File Magic 2.2 free 1099 software supports all 1098, 1099, 5498, and W2G forms which can be downloaded and used FREE of charge by downloading our free tax software. The software requires e-file services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.

The attached files are examples of the 2009 E-File Magic Version of the 5498 form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Participant
The information on Form 5498 is submitted to the Internal Revenue Service by the trustee or issuer of your individual retirement arrangement (IRA) to report contributions, including any catch-up contributions, required minimum distributions (RMDs), and the fair market value (FMV) of the account. For information about IRAs, see Pubs. 590 and 560.
What’s new. The size of Form 5498 has been increased to allow for separate entry boxes for information that was previously reported in the blank box to the left of box 10. See the instructions for boxes 12a–15b below. Account number. May show an account or other unique number the trustee assigned to distinguish your account.
Box 1. Shows traditional IRA contributions for 2009 you made in 2009 and through April 15, 2010. These contributions may be deductible on your Form 1040 or 1040A. However, if you or your spouse was.....

The E-File Magic 2.2 free 1099 software supports all 1098, 1099, 5498, and W2G forms which can be downloaded and used FREE of charge by downloading our free tax software. The software requires e-file services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.

The attached files are examples of the 2009 E-File Magic Version of the 1099-SA form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

Excerpt:

Instructions for Recipient What’s new. If any of the distribution relates to your economic stimulus payment, see the instructions for Forms 1040 and 1040A. Distributions from a health savings account (HSA), Archer MSA, or Medicare Advantage (MA) MSA are reported to you on Form 1099-SA. File Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, or Form 8889, Health Savings Accounts (HSAs), with your Form 1040 to report a distribution from these accounts even if the distribution is not taxable. The payer is not required to compute the taxable amount of any distribution. An HSA or Archer MSA distribution is not taxable if you used it to pay qualified medical expenses of the account holder and family or you rolled it over. An HSA may be rolled over to another HSA; an Archer MSA may be rolled over to another Archer MSA or an HSA. An MA MSA is not taxable if you used it to pay qualified medical expenses of the account holder only. If you did not use the distribution from an HSA, Archer MSA, or MA MSA to pay for qualified medical expenses, or in the case of an HSA or Archer MSA, you did not roll it over, you must include the distribution in your income (see Form 8889 or Form 8853)....

The attached files are examples of the 2009 E-File Magic Version of the 1099-S form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Transferor
For sales or exchanges of certain real estate, the person responsible for closing a real estate transaction must report the real estate proceeds to the Internal Revenue Service and must furnish this statement to you. To determine if you have to report the sale or exchange of your main home on your tax return, see the instructions for Schedule D (Form 1040), Capital Gains and Losses. If the real estate was not your main home, report the transaction on Form 4797, Sales of Business Property; Form 6252, Installment Sale Income; and/or Schedule D (Form 1040). If box 4 is checked and you received or will receive like-kind property, you must file Form 8824, Like-Kind Exchanges.
Federal mortgage subsidy. You may have to recapture (pay back) all or part of a federal mortgage subsidy if all the following apply. ● You received a loan provided from the proceeds of a qualified mortgage bond or you received a mortgage credit certificate.
● Your original mortgage loan was provided after 1990. ● You sold or disposed of your home at a gain during the first 9 years after you received the federal mortgage subsidy. ● Your income for the year you sold or disposed of your home was over a specified amount. This will increase your tax. See Form 8828, Recapture of Federal Mortgage Subsidy, and Pub. 523, Selling Your Home.

The attached files are examples of the 2009 E-File Magic Version of the 1099-R form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Recipient What’s new. If any of the distribution relates to your economic stimulus payment, see the instructions for Form 1040 or 1040A. Generally, distributions from pensions, annuities, profit-sharing and retirement plans (including section 457 state and local government plans), IRAs, insurance contracts, etc., are reported to recipients on Form 1099-R. Qualified plans. If your annuity starting date is after 1997, you must use the simplified method to figure your taxable amount if your payer did not show the taxable amount in box 2a. See the instructions for Form 1040 or 1040A. IRAs. For distributions from a traditional individual retirement arrangement (IRA), simplified employee pension (SEP), or savings incentive match plan for employees (SIMPLE), generally the payer is not required to compute the taxable amount. See the Form 1040 or 1040A instructions to determine the taxable amount. If you are at least age 701/2 you must take minimum distributions from your IRA (other than a Roth IRA). If you do not, you may be subject to a 50% excise tax on the amount that should have been distributed. See Pub. 590 for more information on IRAs. Roth IRAs. For distributions from a Roth IRA, generally the payer is not required to compute the taxable amount. You must...

The attached files are examples of the 2009 E-File Magic Version of the 1099-Q form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Recipient What’s New? If any of the distribution relates to your economic stimulus payment, see the instructions for Form 1040 or 1040A. Account number. May show an account or other unique number the payer has assigned to distinguish your account. Box 1. Shows the gross distribution (including in-kind distributions) paid to you this year from a qualified tuition program (QTP), under section 529, or a Coverdell ESA (CESA), under section 530. This amount is the total of the amounts shown in box 2 and box 3. See Pub. 970 for more information. Caution: For CESA distributions (other than earnings on excess contributions) made during 2009, the payer/trustee is not required to report amounts in boxes 2 and 3. Instead, the payer/trustee may report the fair market value of the CESA as of December 31, 2009, in the blank box below boxes 5 and 6. To figure your earnings and basis, use the Coverdell ESA—Taxable Distributions and Basis worksheet in Pub. 970. Box 2. Shows the earnings part of the gross distribution shown in box 1.....

The attached files are examples of the 2009 E-File Magic Version of the 1099-PATR form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Recipient
Distributions you received from a cooperative may be includible in your income. Generally, if you are an individual, report any amounts shown in boxes 1, 2, 3, and 5 as income, unless nontaxable, on Schedule F (Form 1040), Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4835. See the instructions for Schedule F (Form 1040) and Pub. 225 for more information. Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1. Shows patronage dividends paid to you during the year in cash, qualified written notices of allocation (at stated dollar value), or other property (not including nonqualified allocations). Any of the dividends that were paid on (1)....

The E-File Magic 2.2 free 1099 software supports all 1098, 1099, 5498, and W2G forms which can be downloaded and used FREE of charge by downloading our free tax software. The software requires e-file services to be purchased from and provided by E-File Magic. Visit our price quote page for more information.

The attached files are examples of the 2009 E-File Magic Version of the 1099-OID form. Both the corporate efile service E-File Magic 2.2 software and our processing bureau use these forms when preparing your data for mailing.

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Instructions for Recipient
Original issue discount (OID) is the excess of an obligation’s stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). OID is taxable as interest over the life of the obligation. If you are the holder of an OID obligation, generally you must include an amount of OID in your gross income each year you hold the obligation. Obligations that may have OID include a bond, debenture, note, certificate, or other evidence of indebtedness having a term of more than 1 year. For example, the OID rules may apply to certificates of deposit (CDs), time deposits, bonus savings plans, and other deposit arrangements, especially if the payment of interest is deferred until maturity. In addition, the OID rules apply to Treasury inflation-protected securities. See Pub. 550, Investment Income and Expenses, for more information.