The attached files are examples of the 2009 E-File Magic Version of the 1099-LTC 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 Policyholder
A payer, such as an insurance company or a viatical settlement provider, must give this form to you for payments made under a long-term care insurance contract or for accelerated death benefits. Payments include those made directly to you (or to the insured) and those made to third parties.
A long-term care insurance contract provides coverage of expenses for long-term care services for an individual who has been certified by a licensed health care practitioner as chronically ill. A life insurance company or viatical settlement provider may pay accelerated death benefits if the insured has been certified by either a physician as terminally ill or by a licensed health care practitioner as chronically ill. Long-term care insurance contract. Generally, amounts received under a qualified long-term care insurance contract are excluded from your income. However, if payments are made on a per diem basis, the amount you may exclude is limited. The per diem exclusion limit must be allocated among all policyholders who own qualified long-term care insurance contracts for the same insured. See Pub. 525, Taxable and Nontaxable Income, and Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, and its instructions for more information.

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.

Excerpt:

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 1098 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 Payer/Borrower
(keep for your records)
Mortgage Interest Statement
Copy B
For Payer
The information in boxes 1, 2, 3, and 4 is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if the IRS determines that an underpayment of tax results because you overstated a deduction for this mortgage interest or for these points or because you did not report this refund of interest on your return.
Department of the Treasury - Internal Revenue Service
A person (including a financial institution, a governmental unit, and a cooperative housing corporation) who is engaged in a trade or business and, in the course of such trade or business, received from you at least $600 of mortgage interest (including certain points) on any one mortgage in the calendar year must furnish this statement to you.

The attached files are examples of the 2009 E-File Magic Version of the 1098-C 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 Donor
Caution. You must attach Copy B of Form 1098-C to your income tax return in order to take a deduction for the contribution of a qualified vehicle with a claimed value of more than $500. If you do not attach this form to your return when required, the IRS will disallow your deduction. Generally, you also must attach Form 8283, Noncash Charitable Contributions, if the amount you deduct for all noncash gifts is more than $500. See the instructions for Form 8283 for exceptions.
You received Form 1098-C because you donated a motor vehicle, boat, or airplane (“donated vehicle”) to the charity shown on the front of this form. Generally, the charity must furnish this form to you no later than 30 days after the date it sold the donated vehicle (if box 4a is checked), or 30 days after the date of the contribution (if box 5a or 5b is checked). If none of these boxes is checked, you must obtain this form by the due date (including extensions) of your tax return for the year of the contribution (or, if earlier, the date you file that return).
Box 1. Shows the date the charity received the donated vehicle. Box 3. Shows the vehicle identification number (VIN) for a motor vehicle; the hull identification number for a

The attached files are examples of the 2009 E-File Magic Version of the 1098-E 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 Borrower
A person (including a financial institution, a governmental unit, and an educational institution) that receives interest payments of $600 or more during the year on one or more qualified student loans must furnish this statement to you. You may be able to deduct student loan interest that you actually paid in 2009 on your income tax return. However, you may not be able to deduct the full amount of interest reported on this statement. Do not contact the recipient/lender for explanations of the requirements for (and how to figure) any allowable deduction for the interest paid. Instead, for more information, see Pub. 970, Tax Benefits for Education, and the “Student Loan Interest Deduction Worksheet” in your Form 1040 or 1040A instructions.

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 1098-T 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 Student
An eligible educational institution, such as a college or university in which you are enrolled, and an insurer who makes reimbursements or refunds of qualified tuition and related expenses to you must furnish this statement to you. You, or the person who can claim you as a dependent, may be able to claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid in 2009. Institutions may report either payments received in box 1 or amounts billed in box 2. The amount shown in box 1 or 2 may represent an amount other than the amount actually paid in 2009. Your institution must include its name, address, and information contact telephone number on this statement. It may also include contact information for a service provider. Although the service provider may be able to answer certain questions about the statement, do not contact them or the filer for explanations of the requirements for (and how to figure)...

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-A 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 Borrower
Certain lenders who acquire an interest in property that was security for a loan or who have reason to know that such property has been abandoned must provide you with this statement. You may have reportable income or loss because of such acquisition or abandonment. Gain or loss from an acquisition generally is measured by the difference between your adjusted basis in the property and the amount of your debt canceled in exchange for the property, or, if greater, the sale proceeds. If you abandoned the property, you may have income from the discharge of indebtedness in the amount of the unpaid balance of your canceled debt. You also may have a loss from abandonment up to the adjusted basis of the property at the time of abandonment...

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-B 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.

Instructions for Recipient
Brokers and barter exchanges must report proceeds from transactions to you and the IRS on Form 1099-B. Reporting is also required when your broker knows or has reason to know that a corporation in which you own stock has had a change in control or a substantial change in capital structure. You may be required to recognize gain from the receipt of cash, stock, or other property that was exchanged for the corporation’s stock. If your broker reported this type of transaction to you, the corporation is identified in the box below your name and address on Form 1099-B. Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1a. Shows the trade date of the transaction. For aggregate reporting, no entry will be present. Box 1b. For broker transactions, may show the CUSIP (Committee on Uniform Security Identification Procedures) number of the item reported. Box 2. Shows the aggregate proceeds from transactions involving stocks, bonds, other debt obligations, commodities, or forward contracts. May show the proceeds from the disposition of your interest(s) in a widely held fixed investment trust. Losses on forward contracts and changes in control or substantial change in capital....

The attached files are examples of the 2009 E-File Magic Version of the 1099-C 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 Debtor Note. You may not have to include in income all or a portion of certain qualified principal residence indebtedness canceled in 2009. See Pub. 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for individuals), for more information. If a federal government agency, certain agencies connected with the Federal Government, financial institution, credit union, or an organization having a significant trade or business of lending money (such as a finance or credit card company) cancels or forgives a debt you owe of $600 or more, this form must be provided to you. Generally, if you are an individual, you must include all canceled amounts, even if less than $600, on the “Other income” line of Form 1040. If you are a corporation, partnership, or other entity, report the canceled debt on your tax return. See the tax return instructions. However, some canceled debts are not includible, or fully includible, in your income, such as certain student loans....

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-CAP 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 Shareholder
A corporation in which you own stock that has had a change in control or a substantial change in capital structure must send you this statement by January 31 of the year following the calendar year of the change. You have received this statement because the corporation has reasonably determined that you may be required to recognize gain from the receipt of cash, stock, or other property that was exchanged for the corporation’s stock. Report any gain from the exchange on Schedule D (Form 1040), Capital Gains and Losses. However, you cannot claim a (loss) on Schedule D (Form 1040) as a result of this exchange. See Pub. 550, Investment Income and Expenses, chapter 4, for additional information.
Account number. May show an account or other unique number the payer corporation assigned to distinguish your account.

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-DIV 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 Recipients
Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1a. Shows total ordinary dividends that are taxable. Include this amount on line 9a of Form 1040 or 1040A. Also, report it on Schedule B (Form 1040) or Schedule 1 (Form 1040A), if required. The amount shown may be dividends a corporation paid directly
to you as a participant (or beneficiary of a participant) in an employee stock ownership plan (ESOP). Report it as a dividend on your Form 1040/1040A but treat it as a plan distribution, not as investment income, for any other purpose. Box 1b. Shows the portion of the amount in box 1a that may be eligible for the 15% or zero capital gains rates. See the Form 1040/1040A instructions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. Box 2a. Shows total capital gain distributions from a regulated investment company or real estate investment trust. Report the amounts shown in box 2a on Schedule D (Form 1040), line 13. But, if no amount is shown in boxes 2c–2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts shown in box 2a on line 13 of Form 1040 (line 10 of Form 1040A) rather than Schedule D. See the Form 1040/1040A

The attached files are examples of the 2009 E-File Magic Version of the 1099-G 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 Account number. May show an account or other unique number the payer has assigned to distinguish your account. Box 1. Shows the total unemployment compensation paid to you this year. If you expect to receive these benefits in the future, you can ask the payer to withhold federal income tax from each payment. Or, you can make estimated tax payments using Form 1040-ES, Estimated Tax for Individuals. If you made contributions to a governmental unemployment compensation program and received a payment from that program, the payor must issue a separate Form 1099-G to report this amount to you. Include the entire amount in income. If you itemize deductions, you may deduct your contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize, you only need to include the amount in income that is in excess of your contributions...

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-H 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
(keep for your records)
Health Coverage Tax Credit (HCTC) Advance Payments
Copy B For Recipient This is important tax information and is being furnished to the Internal Revenue Service.
Department of the Treasury - Internal Revenue Service
Box 1. Shows the total amount of HCTC advance payments of qualified health insurance costs that were made on your behalf. Do not report this amount on Form 8885. This amount is in lieu of any credit you will be able to take on Form 1040 or 1040NR because it was paid for you in advance.
Box 2. Shows the total number of months you received HCTC advance payments. Boxes 3 through 14. Shows the amount of HCTC advance payments paid for you for each...

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-INT 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 Account number. May show an account or other unique number the payer assigned to distinguish your account. Box 1. Shows taxable interest paid to you during the calendar year by the payer. This does not include interest shown in box 3. May also show the total amount of the credits from clean renewable energy bonds, Gulf tax credit bonds, qualified forestry conservation bonds, new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, and Midwestern tax credit bonds that must be included in your interest income. These amounts were treated as paid to you during 2009 on the credit allowance dates (March 15, June 15, September 15, and December 15). For more information, see Form 8912, Credit to Holders of Tax Credit Bonds. Box 2. Shows interest or principal forfeited because of early with- drawal of time savings.....

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-MISC 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 Recipients
Account number.
May show an account or other unique number the payer assigned to distinguish your account. Amounts shown may be subject to self-employment (SE) tax. If your net income from self-employment is $400 or more, you must file a return and compute your SE tax on Schedule SE (Form 1040). See Pub. 334 for more information. If no income or social security and Medicare taxes were withheld and you are still receiving these payments, see Form 1040-ES, Estimated Tax for Individuals. Individuals must report as explained for box 7 below. Corporations, fiduciaries, or partnerships report the amounts on the proper line of your tax return. Boxes 1 and 2. Report rents from real estate on Schedule E (Form 1040). If you provided significant services to the tenant, sold real estate as a business, rented personal property as a business, or you and your spouse elected to be treated as a qualified joint venture, report on Schedule C or C-EZ (Form 1040). For royalties on timber, coal, and iron ore, see Pub. 544. Box 3. Generally, report this amount on the “Other income” line of Form 1040 and identify the payment. The amount shown may be payments received as the beneficiary of a deceased employee, prizes, awards, taxable damages, Indian gaming profits, payments from a former employer because you are serving in the Armed Forces or the

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.

Excerpt:

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.

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.

Excerpt:

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-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.

Excerpt:

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-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.

Exceprt:

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-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.

Excerpt:

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-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 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.

Excerpt:

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 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.

Excerpt:

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-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:

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.