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E Code unless otherwise noted. Future Developments For the latest information about developments related to Forms 1099-R and 5498 and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099R or IRS.gov/Form5498. You can get the General Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions. What s New New code Y for box 7. We added a new code "Y" to the list of codes for box 7 to identify a qualified charitable distribution.

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