N-2016-13: relief for section 529 programs

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January 29, 2016

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Issue Number: N-2016-13

Inside This Issue

Notice 2016-13 provides transition relief for section 529 qualified tuition programs that timely file a 2015 Form 1099-Q, Payments From Qualified Education Programs, that does not reflect the repeal of the aggregation requirement under section 529(c)(3)(D) of the Internal Revenue Code (Code) applicable to distributions from qualified tuition programs.

Notice 2016-13 will be in 2016-07, dated February 16, 2016.

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