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Family and Children's Medicaid MA-3515 AUTOMATED INQUIRY AND MATCH PROCEDURES

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V. FRR RESOURCE TYPES AND DESCRIPTIONS

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

ADWINIDWG Additional Winnings Or Identical Wagers: Income from identical wagers on horse racing, dog racing, state lottery, keno, casino type bingo, slot machines, jai alai, etc. (Reported on Form W-2-G.)

AGGPROFLOS Aggregate Profit And Loss: Total profit or loss from regulated futures or foreign currencies contracts. (Reported on Form 1099-B.)

AGRISUBS Agricultural Subsidies: Agricultural subsidy payments. (Reported on Form 1099-G.)

BUSINCOME Business Income and Other Nonpassive Income: Beneficiary’s share of annuities, royalties, or any other income not subject to passive activity limitation. (Reported on Form 1041-K1.)

CAPGAINS Capital Gains: Amount of total capital gain distributions (long-term). (Reported on Form 1099-DIV.)

CAPGNBSNST Section 1202 Gain: Any amount of capital gains (IND23) that is section 1202 gain from certain qualified small business stock. (Reported on Form 1099-DIC.)

CAPGNRLPRO Unrecaptured Section 1250 Gain: Any amount of capital gains (IND23) that is section 1250 gain from certain depreciable real property. (Reported on Form 1099-DIV.)

CAPRATEGN 28% Rate Gain: Any amount of capital gains (IND23) that is 28% rate gain. (Reported on Form 1099-DIV.)

CASHREC Cash Received (may be negative amount) (Reported on Form 1099-CAP)

CSHLIQDIST Cash Liquidation Distribution: Amount of cash distributed as part of a corporation’s partial or complete liquidation. (Reported on Form 1099-DIV.)

DISCONTMSA Earnings on Distributive Excess Contributions: (Reported on Form 1099-MSA.)

ISSUED 11/01/11 – CHANGE NO. 15-11

(V.)

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

DIVIDENDS Dividends: Distribution of cash, stock, or other property from a partnership, estate, or trust or merchandise received as a shareholder, such as a mutual fund. (Reported on Forms 1065-K1, 1041-K, 1120S- K1 and 1099-DIV)

GROSDISLTC Gross Benefits-LTC: Distribution from Long Term Care Insurance Contracts. (Reported on Form 1099-LTC)

GROPENSDIS Gross Pension Distribution: Total amount of distribution from pensions (including disability), profit-sharing plans, retirement plans, employee savings plans and/or annuities before income tax or other deductions are withheld. Includes premiums paid by a trustee or custodian for current life or other insurance protection, or IRA or SEP distributions; savings bonds distributed from a pension plan; death benefit payments; and death payments made by employers that are not part of a plan. In the case of a distribution representing CDs, the net amount is reported. (Reported on Form 1099-R.)

GROSDISMSA Gross Benefits (Reported on Form 1099-MSA.)

GROSWINING Gross Winnings: Income as a result of wagers on horse racing, dog racing, state lottery, keno, casino type bingo, slot machines, jai alai, etc. (Reported on a Form W-2-G)

GURANTDPAY Guaranteed Payments: Partner’s share of income for services. (Reported on Form 1065-K1)

INTEREST Interest: Income from or credited to: accounts (including certificates of deposits and money market accounts) with banks, credit unions, and savings and loan associations; building and loan accounts; bank deposits, accumulated dividends paid by life insurance companies; delayed death benefits paid by life insurance companies accrued to a REMIC regular interest holder or paid to a CDO holder; notes, loans, and mortgages; tax refunds; insurance companies if paid or credited on dividends left with the company; bonds and debentures; also arbitrage bonds issued by State and local governments after October 9, 1969; gain on the disposition of certain market discount bonds to the extent of the accrued market discount; the difference between the stated redemption price at maturity and the issue price of a debt instrument (e.g., stock, bond, or promissory note);

ISSUED 11/01/11 – CHANGE NO. 15-11

(V.)

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

INTEREST(cont.) U.S. treasury bills, notes and bonds; U.S. savings bonds which includes total interest when bond is cashed or when bond reaches maturity and no longer earns interest; or yearly increase in the bond(s)’ value. (Reported on Forms 1041-K1, 1065-K1, 1120S-K1, 1099-INT, and 1099-OID)

LGCAPGAINS Long Term Capital Gains: Income or loss from partnership of more than one year or from sales and exchanges of capital assets, stocks, bonds, etc., or real estate held when the time period was more than one year, or income from installment sales, like-kind exchanges and/or other partnerships and fiduciaries of more than one year. (Reported on Forms 1041-K1, 1065-K1 and 1120S-K1)

LTCDTHBEN Accelerated Death Benefits paid. (Reported on Form 1099-LTC)

MEDPYMTS Medical Payments: Payments made in the course of trade or business to each physician or other supplier or provider of medical or health care services, including payments made by medical and health care insurers under health, accident, and sickness insurance programs. (Reported on Form 1099-MISC.)

NONCSHLIQD Noncash Liquidation Distribution: Fair market value (at time of distribution) of non-cash distributions made as part of a corporation’s partial or complete liquidation. (Reported on Form 1099-DIV.)

NONPATRDIV Nonpatronage Dividends: Cash, written notice of allocation or other property distribution by a farmers’ cooperative. (Reported on Form 1099-PATR)

NONTAXDIST Nontaxable Distribution: Amount of nontaxable distribution. (Reported on Form 1099-DIV.)

ORDDIVID Ordinary Dividend: Amount of ordinary dividends, including those net short-term capital gains from mutual funds, and other distributions on stock. (Reported on Form 1099-DIV.)

ORDINCOME Ordinary Income: Individual’s pro rata share of ordinary income, loss, deductions, credits, and other information from corporate activities or from trade or business activities of a partnership. (Reported on Forms 1120S-K1 and 1065-K1)

ISSUED 11/01/11 – CHANGE NO. 15-11

(V.)

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

ORIGISSDSC Original Issue Discount: The difference between the issue price of a debt instrument (e.g., stock, bond, or promissory note) and the stated redemption price at maturity. (Reported on Form 1099-OID)

ORIGISSTRE Original Issue Discount of Treasury Obligations: Amount of OID on U.S. Treasury obligation for the part of the year it was owned by the record holder. (Reported on Form 1099-OID)

OTHRENTAL Other Rental: Income or loss activity in which partner did not materially participate or net income or loss from other rental activity in which shareholder did not materially participate. (Reported on Forms 1065-K1 and 1120S-K1)

OTHRINCOME Other Income: Income not reportable in other boxes on form: e.g., prizes and awards, punitive damages, deceased employee’s wages paid to estate, or beneficiary. (Reported on Form 1099-MISC.)

OTHTAXINC Other Income: Actuarial value of annuity contract or retirement bond, retirement account exchange, or death benefit payment that is part of a lump-sum distribution. (Reported on Form 1099-R.)

PASSINCOME Passive Income: Rental income from trade or business activities in which beneficiary did not materially participate. (Reported on Form 1041-K1)

PATRDIV Patronage Dividends: Cash, written notice of allocation, or other property distributed by a farmer’s cooperative. (Reported on Form 1099-PATR)

PRIORYRRFD Prior Year Refund: Refunds, credits, or offsets of State or local income tax. (Reported on Form 1099-G.)

PROFITLOSS Realized Profit Or Loss: Profit or loss realized on closed regulated futures or foreign currency contracts. (Reported on Form 1099-B.)

PROPRECFMV Fair Market Value of Property Received (may be negative amount). (Reported on Form 1099-CAP.)

QUALTUITIO Earnings: Earnings part of qualified tuition program payments made to the designated beneficiary or account owner. Qualified tuition program includes programs established and maintained by private eligible educational institutions. (Reported on Form 1099-Q.)

ISSUED 11/01/11 – CHANGE NO. 15-11

(V.)

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

REALESTATE Real Estate: Income (loss) from activity in which shareholder or partner did not materially participate. (Reported on Forms 1065-K1 and 1120S-K1)

REALESTSAL Real Estate Sales: Gross proceeds from sale or exchange of real estate. (Reported on Form 1099-S.)

REDMPTALLO Redemption Amount: Value of written notice of allocation issued as patronage dividends. (Reported on Form 1099-PATR)

RENTS Rents: Income received as rents; e.g. owner of housing project, real estate rentals for office space, machine rentals, and pasture rentals. (Reported on Form 1099-MISC)

ROYALTIES Royalties: Income from oil, gas mineral properties, copyrights, and patents. (Reported on Forms 1065-K1, 1120S-K1, and 1099-MISC)

SAVINGBOND Savings Bonds: Interest paid on U.S. savings bonds, treasury bills, treasury bonds, and treasury notes. (Reported on Form 1099-INT.)

SHCAPGAINS Short Term Capital Gains: Income or loss from partnership of less than one year, or income from installment like-kind exchanges and/or other partnerships and fiduciaries of less than one year, or income from sales and exchanges of capital assets, stocks, bonds, etc. and real estate held for less than one year. (Reported on Forms 1041-K1, 1065-K1 and 1120S-K1)

SSA BEN PD Total Benefits Paid: Gross amount of benefits the individual is entitled to for the current tax year. This amount is prior to subtracting the amount of any benefit checks returned, adjustments for disability payments, work, overpayments, and/or cash repayments. (Reported on Form SSA-1099)

STCKRECFMV Fair market Value of Stock Received (may be negative amount) (Reported on Form 1099-CAP.)

STCKSBNDS Stocks And Bonds: Gross proceeds from disposition of securities (including short sales), commodities, or forward contracts. (Reported on Form1099-B.)

ISSUED 11/01/11 – CHANGE NO. 15-11

(V.)

FRR RESOURCES: RESOURCE TYPE DESCRIPTION:

SUBPAYMENT Substitute Payments For Dividends: Total payments received by a broker on behalf of a taxpayer in lieu of dividends or interest as a result of a transfer of a taxpayer’s securities for use in a short sale. (Reported on Form 1099-MISC.)

TXBL STUIT Taxable State Tuition

UNEMPCOMP Unemployment Compensation: Payments of unemployment compensation including Railroad Retirement Board payments. (Reported on Form 1099-G.)

UNREALAPPR Unrealized Appreciation: Portion of distribution that represents net unrealized appreciation in securities of the employer corporation (or subsidiary or parent corporation) attributable to employee contributions. (Reported on Form 1099-R.)

UNREALPRLO Unrealized Profit Or Loss: Unrealized profit or loss on open contracts held on account but considered sold as of year-end (may be negative amount). (Reported on Form 1099-B.)

UNTRETALLO Retained Allocations: Cash, per-unit retail certificates, and other property distributed by a cooperative. (Reported on Form 1099-PATR)

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