2013 Form 1099-R Instructions
The attached PDF file contains the IRS instructions for filing 2013 Form 1099-R.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
Life insurance, annuity, and endowment contracts.
Report payments of matured or redeemed annuity, endowment, and life insurance contracts. However, you do not need to file Form 1099-R to report the surrender of a life insurance contract if it is reasonable to believe that none of the payment is includible in the income of the recipient. If you are reporting the surrender of a life insurance contract, see Code 7 on page 13."
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