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1099 Forms Tax Filing Deadlines

 

FORM TITLE WHAT TO REPORT AMOUNTS TO REPORT TO IRS TO RECIPIENT
unless otherwise indicated
1042-S Foreign Person's U.S. Source Income Subject to Withholding Income such as interest, dividends, royalties, pensions and annuities, etc. and amounts withheld under Chapter 3. Also, distributions of effectively connected income by publicly traded partnerships or nominees. See form instructions March 15 March
15
1098 Mortgage Interest Statement Mortgage interest (including points) and certain mortgage insurance premiums you received in the course of your trade or business from individuals and reimbursements of overpaid interest. $600 or more February 28* (To Payer / Borrower) January 31
1098-C Contributions of Motor Vehicles, Boats, and Airplanes Information regarding a donated motor vehicle, boat, or airplane. Gross proceeds of more than $500 February 28* (To Donor) 30 Days from date of sale or contribution
1098-E Student Loan Interest Statement Student loan interest received in the course of your trade or business. $600 or more February 28* January 31
1098-T Tuition Statement Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional). See form instructions February 28* January 31
1099-A Acquisition or Abandonment of Secured Property Information about the acquisition or abandonment of property that is security for a debt for which you are the lender. All amounts February 28* (To Borrower)
January 31
1099-B Proceeds From Broker and Barter Exchange Transactions Sales or redemptions of securities, future transactions, commodities. and barter exchange transactions. All amounts February 28* February 15**
1099-C Cancellation of Debt Cancellation of a debt owed to a financial institution, the federal Government, a credit union, RTC, FDIC, NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, or any
organization having a significant trade or business of lending money.
$600 or more February 28* January 31
1099-CAP Changes in Corporate Control and Capital Structure Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation. Amounts of stock or property valued at $100 million or more February 28* (To Shareholders)
January 31
1099-DIV Dividends and Distributions Distributions such as dividends, capilal gain dis-lributions, or nontaxable distributions, that were paid on stock and liquidation distributions. $10 or more. except $600 or more for liquidations February 28* January 31**
1099-G Certain Government Payments Unemployment compensation. state and local income tax refunds, agriculture payments, and taxable grants. $10 or more. for refunds and unemployment February 28* January 31
1099-INT Interest Income Interest income. $10 or more ($600 or more in some cases) February 28* January 31**
1099-LTC Long-Term Care and Accelerated Death Benefits Payments under a long-term care insurance contract and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider. All amounts February 28* January 31
1099-MISC Miscellaneous Income (Also, use to report direct sales of $5,000 or more of consumer goods for resale.) Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or Radio shows. $600 or more, except $10 or more for royalties February 28* January 31
Payments to crew members by owners or operators of fishing boats including payments of proceeds from sales of catch. All amounts February 28 January 31
Section 409A income from nonqualified deferred compensation plans (NODCs). All amounts February 28* January 31**
Payments to a physician, physicians' corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans. $600 or more February 28* January 31**
Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors and golden parachute payments. $600 or more February 28* January 31**
Fish purchases paid in cash for resale. $600 or more February 28* January 31**
Crop insurance proceeds. $600 or more February 28* January 31**
Substitute dividends and tax-exempt interest payments reportable by brokers. $600 or more February 28* February 15**
Gross proceeds paid to attorneys. $10 or more February 28* February 15**
1099-OID Original Issue Discount Original issue discount. $10 or more February 28* January 31**
1099-PATR Taxable Distribullons Received From Cooperatives Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits. $10 or more February 28* January 31
1099-Q Payments From Qualified Education Programs (Under Sections 529 and 530) Earnings from qualified tuition programs and Coverdell ESAs. All amounts February 28* January 31
1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts. etc. Distributions from retirement or profit-sharing plans, any IRA, Insurance contracts, and IRA recharacterizations. $10 or more February 28* January 31
1099-S Proceeds From Real Estate Transactions Gross proceeds from the sale or exchange of real estate and certain royalty payments. Generally, $600 or more February 28* February 15*
1099-SA Distributions From an HSA, Archer MSA. or Medicare Advantage MSA Distributions from an HSA, Archer MSA, or Medicare Advantage MSA. All amounts February 28* January 31
3922 Transfer of Stock Acquired Throug11 an Employee Stock Purchase Plan Under Section 423(c) Transfer(s) of stock acquired through an employee stock purchase plan under section 423(c). All amounts February 28* January 31
5498 IRA Contribution Information Contributions (including rollover contributions) to any individual retirement arrangement (IRA) including a SEP. SIMPLE and Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value (FMV) of the account. All amounts May31 (To Participant) For FMV/RMO Jan 31; For
contributions, May 31
5498-ESA Covordoll ESA Contribution Information Contributions {including rollover contributions) to a Covcrdcll ESA. All amounts May31 April 30
5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information Contributions to an HSA (including transfers and rollovers) or Archer MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage MSA. All amounts May31 (To Participant) May 31

* The due date is March 31 if filed electronically
**The due date is March 15 for reporting by trustees and middlemen of WHFITs



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