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Annuity Contract Ends 2022

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    Annuity Contract Ends 2022

    Have a new client whose broker cashed in a commercial ( non-qualified)annuity originated 3/1999 and was never activated. He has a 1099-R that is fully complete and does not agree with with the Box 5 amount for his contributions. He has back up documentation that substantiates his original contribution, therefore I agree with him. This is my first client with an annuity held for investment until the contract end date.
    I'm reading publication 575 for guidance on how to determine taxable amount, and have more research to do.
    Preliminary Questions: Do I need to request the 1099-R be re-issued to correct the amount, or may I proceed with my own calculations? Question: Since the account was primarily invested in stocks and bonds is long term capital gains treatment an option?
    Thank you in advance,
    EA_NY

    #2
    Are you certain the taxpayer never took any distributions which could have possibly reduced the basis? I would suggest you need some documentation from the insurance company.

    Any income from the annuity is ordinary.

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      #3
      Thank you New York Enrolled Agent.
      I will have the client get additional information from the insurance company to help the assessment.
      Best,
      EA_TAX
      lives in NY

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