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Exam CRCM topic 1 question 323 discussion

Actual exam question from ABA's CRCM
Question #: 323
Topic #: 1
[All CRCM Questions]

Which of the following interest-bearing accounts is EXEMPT from Form 1099 annual information reporting requirements under IRS regulations?

  • A. Time certificates of deposit
  • B. Money market deposit accounts
  • C. Individual retirement accounts
  • D. Negotiable order of withdrawal accounts
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Suggested Answer: C 🗳️

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Cam22
8 months, 2 weeks ago
Selected Answer: C
Individual retirement accounts (IRAs) are exempt from Form 1099 annual information reporting requirements for interest earned within the account. This exemption is because the interest earned on IRAs is not taxed until distributions are taken from the account, in contrast to the interest earned on other types of accounts, which is typically taxable in the year it is earned.
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