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Question 311

Which of the following interest-bearing accounts is EXEMPT from Form 1099 annual information reporting requirements under IRS regulations?

    Correct Answer: C

    Individual retirement accounts (IRAs) are exempt from Form 1099 annual information reporting requirements for interest earned within the account. The interest earned on IRAs is not taxed until distributions are taken from the account, unlike the interest earned on other types of accounts, which is typically taxable in the year it is earned.

Discussion
Cam22Option: C

Individual retirement accounts (IRAs) are exempt from Form 1099 annual information reporting requirements for interest earned within the account. This exemption is because the interest earned on IRAs is not taxed until distributions are taken from the account, in contrast to the interest earned on other types of accounts, which is typically taxable in the year it is earned.