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G. Form 1099-R - New Distribution Code - Code D has been added. Use this code to identify nonqualified annuity payments and distributions from life insurance contracts that may be subject to tax under Section 1411. Payers must furnish Form 1099 to recipients on or before January 31, 2014. The deadline for filing Copy A of the Form 1099 and Transmittal Form 1096 with the Internal Revenue Service is February 28, 2014 for paper filers. Forms 5498, 5498-ESA and 5498-SA are due on or before June.

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