Federal Qualifying Longevity Annuity Contract Information

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Qualifying Longevity Annuity Contract Information
Form 1098-Q (Rev. April 2025)Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
If you have 10 or more information returns to file, you may be required to file e-file. Go to
IRS.gov/InfoReturn for e-file options.
If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If
you want to file them on paper, you can place an order for the official IRS information
returns, which include a scannable Copy A for filing with the IRS and all other applicable
copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and
their instructions, as well as any publications you may order.
See Publications 1141, 1167, and 1179 for more information about printing these forms.

7474

VOID

CORRECTED

ISSUER’S name, street address, city or town, state or province, country, ZIP ISSUER’S TIN
or foreign postal code, and telephone no.

OMB No. 1545-2234

PARTICIPANT’S TIN

1a Annuity amount on start date

Qualifying
Form 1098-Q Longevity Annuity
Contract
(Rev. April 2025)
Information
For calendar year

$
1b Annuity start date

2 Check if start date may be
accelerated

3 Total premiums

4 FMV of QLAC

$
dd

Form 1098-Q (Rev. 4-2025)

5f June

5h August

5j October

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

5k November
Name of plan

5i September
Plan number

5d April

5g July

Account number (see instructions)

5e May

City or town, state or province, country, and ZIP or foreign postal code

5b February

5c March
Street address (including apt. no.)

For
Internal Revenue
Service Center

5a January

PARTICIPANT’S name

Copy A

5l December

www.irs.gov/Form1099

Plan sponsor’s EIN

Cat. No. 67073Z

Do Not Cut or Separate Forms on This Page

www.irs.gov/Form1098Q

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED (if checked)
ISSUER’S name, street address, city or town, state or province, country, ZIP ISSUER’S TIN
or foreign postal code, and telephone no.

OMB No. 1545-2234

PARTICIPANT’S TIN

1a Annuity amount on start date

Qualifying
Form 1098-Q Longevity Annuity
Contract
(Rev. April 2025)
Information
For calendar year

$
2 If checked, start date may
be accelerated

1b Annuity start date

3 Total premiums

4 FMV of QLAC

5a January

PARTICIPANT’S name

$
dd

Form 1098-Q (Rev. 4-2025)

5f June

5h August

5j October

5k November
Name of plan

5i September
Plan number

5d April

This information is
being furnished
to the IRS.

5g July

Account number (see instructions)

5e May

City or town, state or province, country, and ZIP or foreign postal code

5b February

5c March
Street address (including apt. no.)

Copy B
For Participant

5l December

Plan sponsor’s EIN

(Keep for your records)

www.irs.gov/Form1098Q

Department of the Treasury - Internal Revenue Service

Instructions for Participant
The information on this Form 1098-Q is submitted to the IRS
by the issuer of your qualifying longevity annuity contract
(QLAC) to report the status of the contract. Prior to
annuitization, the value of any QLAC held by your plan or
traditional IRA (see section 401(a), 403(a), 403(b), or 408; or
eligible governmental plan under section 457(b)) is not
included when calculating the required minimum distribution
(RMD) from your plan or IRA.
You will receive this statement annually beginning with the
first year in which premiums are paid and ending with the
earlier of the year in which you attain age 85 or die. In the
event of your death, if the sole beneficiary under the contract
is your surviving spouse, this annual statement will be
furnished to your surviving spouse until distributions
commence, or if earlier, the year in which your surviving
spouse dies.
If you have questions about your QLAC, contact the issuer
at the address and phone number shown on the front of the
form.
Account number. May show an account or other unique
number the issuer assigned to distinguish your account.
Participant’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your
TIN (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the
IRS.
Plan number, name, and EIN. Shows, if the contract was
purchased under a plan, the number of the plan, the name of
the plan, and the EIN of the plan sponsor.

Box 1a. Annuity amount on start date. If the payments have
not started, shows the annuity amount payable on start date.
Box 1b. Annuity start date. If the payments have not started,
shows the date on which the annuity is scheduled to start. The
date reported is shown in the format month, day, and year,
mm/dd/yyyy.
Box 2. If checked, shows that the start date may be
accelerated.
Box 3. Shows the cumulative total amount of premiums paid
for the contract. Your cumulative total premiums paid for all
QLACs cannot exceed $200,000. If you have paid more than
that, contact your contract issuer.
Box 4. Shows the fair market value (FMV) of your QLAC as of
December 31 of the reporting year.
Boxes 5a–5l. Show the amount of each premium paid for the
contract and the date each premium payment was made in
the reporting year. If there is more than one payment per
month, the box for that month will include the total payments
for the month and the date of the last payment in the month.
Future developments. For the latest information about
developments related to Form 1098-Q and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/Form1098Q.
Free File Program. Go to www.irs.gov/FreeFile to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.

Extracted from PDF file 2025-federal-form-1098-q.pdf, last modified March 2025

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More about the Federal Form 1098-Q Corporate Income Tax Tax Return TY 2025

We last updated the Qualifying Longevity Annuity Contract Information in January 2026, so this is the latest version of Form 1098-Q, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 1098-Q directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1098-Q from the Internal Revenue Service in January 2026.

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Form 1098-Q is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 1098-Q

We have a total of twelve past-year versions of Form 1098-Q in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form 1098-Q

Form 1098-Q (Rev. April 2025)

2024 Form 1098-Q