The IRS posted the 2018 Instructions Forms 1099-R and the Form 5498, IRA Contributions Information, which made modifications to the following:
- Box 13a that was previously labeled “Postponed contribution” has been updated to “Postponed/late contrib”.
- “FD” is a new code used in Box 13c to report late contributions made by individuals who serve in the qualified hazardous duty area of the Sinai Peninsula of Egypt.
- “PO” is a new code in Box 13c to report when a participant makes a rollover of a qualified plan loan offset.
For the full document see: https://www.irs.gov/pub/irs-pdf/i1099r.pdf