thewizardof
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On Form 1099-MISC, Box 7 is usually SETax, Box 3 is not always SETax. Client's son was a high school senior, but what age and was it a high school project.
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Also contact payer so all future years will show correct distribution code.
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It looks like in the first year that you turn 70 1/2 you get an extra 4 months to make the RMD, so the check from 1/9/09 is for 2008.