The following information may be helpful in interpreting your 2008 Form 1099-R. Specific information may be obtained by clicking on the appropriate section of Form 1099-R image below. This information is intended only to help clarify the form's layout, and is not provided in lieu of the advice or expertise of a qualified tax preparer or official.

Form 1099-R Information Sheet - Tax Year 2008

PAYER'S name
CalSTRS mailing address and telephone number

PAYER'S Federal identification number
CalSTRS tax identification number with IRS

RECIPIENT'S identification number
Social Security number of the person receiving the benefit

RECIPIENT'S name
Name and address of person receiving the benefit

Account number (optional)
For those receiving Family Allowances or Survivor Benefits, CalSTRS provides the Social Security number of the person or member whose account this benefit is based upon.

Benefit Type
This description is displayed on the lower left-hand box of Form 1099-R. This description assists you with associating the amount reflected on each form with its proper benefit type.

1-Gross distribution
The total of all benefits of this type disbursed during this tax year.

2a-Taxable amount
This is the amount of the disbursed benefit generally deemed taxable, based upon information available to CalSTRS. For those members who retired January 1, 1989, or later, this usually is a slightly lesser amount, based upon exclusion of previously taxed contributions under the IRS Simplified Method (See also boxes 5 and 9b). A blank box does not indicate that the benefit is exempt from taxation, but that the actual taxable amount of the benefit was not able to be calculated by CalSTRS.

2b-Taxable amount not determined/Total distribution
If the first check box contains an "X," CalSTRS was unable to determine the taxable amount. The second box is checked for those distributions (refunds/cash-outs, death benefits) that close the account.

3-Amount in Box 2a eligible for capital gain election
Not used by CalSTRS

4-Federal income tax withheld
Amounts deducted from 2008 disbursements for federal tax withholding.

5-Nontaxable Contributions
This box generally reflects the amount in Box 1 less the amount in Box 2a.

6-Net unrealized appreciation in employer's securities
Not used by CalSTRS

7-Distribution Code
Identifies the type of distribution received:

1 -	Early distribution, no known exception
2 -	Early distribution, exception applies
3 -	Disability
4 -	Payment to beneficiary or beneficiaries based upon death of an active or retired CalSTRS member
7 -	Normal distribution
G -	Direct rollover

IRA/SEP
Not used by CalSTRS

8-Other
Not used by CalSTRS

9a-Your percentage of total distribution
Used only with Death Benefit payments issued to multiple beneficiaries per tax year. If only one beneficiary (100% distributed to one beneficiary), no figure will appear.

9b-Total Employee contributions
Amount of the account member's previously taxed contributions remaining for Simplified Method exclusion. This amount will be reduced each year by the value of excludable contributions.

10-State income tax withheld
Amounts deducted from 2008 disbursements toward California tax withholding.

11-State / Payer's state number
CalSTRS tax identification number with California Franchise Tax Board (FTB)

Please Note: CalSTRS is not qualified to give tax advice. For further information or tax-law clarification or for forms or publications, you are advised to contact a qualified tax professional or the IRS or FTB at the numbers listed below.