1099-DIV box 4 (federal withholding) deferred — current `_specs/info-returns/1099-div.yaml` does not yet expose a `federal_withholding` field. Tracked as a follow-up content addition.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$6,400.00
Financial institutions must issue 1099-INT for any account paying ≥ $10 in interest. Upload the missing 1099-INT or the consolidated brokerage statement that contains the interest detail. Below the $10 payer-reporting threshold, a bank statement may substitute.
Interest income > $10 but no 1099-INT source document: Taxable interest of ${interest_total} reported but no 1099-INT
document was found. Payers issue a 1099-INT for any account with
≥ $10 of interest in the year; without it the state tax-exempt
determination (box 8 / box 9) and federal-vs-state allocation
cannot be verified.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$4,100.00
Qualified dividends come from 1099-DIV box 1b. They feed the qualified-dividends-and-capital-gains tax worksheet (preferential rate). Confirm every 1099-DIV is on file before final review.
Dividend income > $10 but no 1099-DIV source document: Ordinary dividends of ${dividends_total} reported but no 1099-DIV
document was found. The 1099-DIV is required to substantiate the
qualified-dividend amount (box 1b) versus ordinary (box 1a); the
qualified portion is taxed at the preferential 0/15/20 % capital-
gains rate while the rest taxes at ordinary rates. Without a
1099-DIV the qualified-vs-ordinary split cannot be verified and the
return defaults to the conservative ordinary treatment.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$5,200.00
Issuers must report ordinary dividends ≥ $10 on 1099-DIV box 1a. Upload the missing 1099-DIV or the brokerage composite statement carrying the dividend detail; partial fund statements are not sufficient — the 1099-DIV carries box-2a long-term capital gain distributions and box-6 investment expenses we need separately.
Dividend income > $10 but no 1099-DIV source document: Ordinary dividends of ${dividends_total} reported but no 1099-DIV
document was found. The 1099-DIV is required to substantiate the
qualified-dividend amount (box 1b) versus ordinary (box 1a); the
qualified portion is taxed at the preferential 0/15/20 % capital-
gains rate while the rest taxes at ordinary rates. Without a
1099-DIV the qualified-vs-ordinary split cannot be verified and the
return defaults to the conservative ordinary treatment.
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$28,000.00
IRA distributions flow from 1099-R box 1 (gross distribution). Upload every 1099-R issued for the year — including for direct rollovers (distribution code G) which still report the gross amount. The distribution code in box 7 drives the L4b taxable-amount determination + any early-withdrawal penalty.
Retirement distributions on Form 1040 line 4 / 5 but no 1099-R found: Retirement distributions of ${retirement_total} reported on Form
1040 line 4a (IRA) or 5a (pensions / annuities) but no 1099-R
document was found. A 1099-R is required to substantiate the
taxable amount split (box 1 vs box 2a), the federal income-tax
withheld (box 4), the distribution-code box 7 (which determines
whether the 10 % early-withdrawal penalty applies), and any IRA /
SEP / SIMPLE contribution box (box 7 code IRA/SEP/SIMPLE).
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$28,000.00
Taxable IRA distributions need 1099-R box 2a (taxable amount) plus the box 7 distribution code. When box 2a is blank and box 2b "taxable amount not determined" is checked, the basis-tracking calculation (Form 8606) determines the taxable portion — flag for preparer review if Form 8606 is also missing.
Retirement distributions on Form 1040 line 4 / 5 but no 1099-R found: Retirement distributions of ${retirement_total} reported on Form
1040 line 4a (IRA) or 5a (pensions / annuities) but no 1099-R
document was found. A 1099-R is required to substantiate the
taxable amount split (box 1 vs box 2a), the federal income-tax
withheld (box 4), the distribution-code box 7 (which determines
whether the 10 % early-withdrawal penalty applies), and any IRA /
SEP / SIMPLE contribution box (box 7 code IRA/SEP/SIMPLE).
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$36,000.00
Social Security benefits come from SSA-1099 box 5 (or RRB-1099 for railroad retirement). The full benefit amount goes on L6a; the SSA Taxability worksheet (Pub 915) determines what flows to L6b. Always require the source document — taxpayer recollection of monthly benefit amounts misses lump-sum prior-year payments that trigger the L6a/L6b lump-sum-election worksheet.
Social Security benefits on Form 1040 L6a but no SSA-1099 found: Social Security benefits of ${ss_benefits} reported on Form 1040
line 6a but no SSA-1099 (or RRB-1099 for Railroad Retirement) was
found. The SSA-1099 is required to substantiate the gross benefit
amount (box 5), Medicare premiums withheld (box 3), federal
income-tax withheld (box 6), and any voluntary withholding the
taxpayer elected. The taxable-benefit calculation on line 6b
(provisional-income worksheet) cannot be cross-checked without
the source document.
Social Security benefits, taxable amount (SSA Taxability solver — DEC-031)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$24,560.00
Taxable Social Security is computed by the SSA Taxability solver (DEC-031) — it consumes L6a (gross SS), L2a (tax-exempt interest), L9_pre_ss (other income), and filing status. The computed value is not directly substantiated by SSA-1099; the source requirement here ensures the upstream L6a SSA-1099 is on file before the solver runs.
Social Security benefits on Form 1040 L6a but no SSA-1099 found: Social Security benefits of ${ss_benefits} reported on Form 1040
line 6a but no SSA-1099 (or RRB-1099 for Railroad Retirement) was
found. The SSA-1099 is required to substantiate the gross benefit
amount (box 5), Medicare premiums withheld (box 3), federal
income-tax withheld (box 6), and any voluntary withholding the
taxpayer elected. The taxable-benefit calculation on line 6b
(provisional-income worksheet) cannot be cross-checked without
the source document.