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Form 5500-EZ Anchorage Alaska: What You Should Know

Is for Taxation. The only other section is for the Code of Federal Regulations. For more information, refer to Publication 15, Revenue Procedure 2008‑18, which was recently revised (PDF) by the Internal Revenue Service (IRS). The entire code is online. The latest version of Pub. 552 is as follows: Pub. 552, secs. 801 to 803. [4b.1] When a Form 1099‑MISC is included on Form 1099‑DIV: (a) It is the return of the taxpayer's share of an amount treated as ordinary income to the extent it is described in section 1202 of the Code (the foreign earned income exclusion), (b) It is the return of the taxpayer's share of a deduction for a miscellaneous itemized deduction, and [4b.

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