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 |
1097-BTC |
Bond Tax Credit |
Tax credit bond credits to shareholders. |
All amounts |
February 28* |
On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed |
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-MA |
Mortgage Assistance Payments |
Assistance payments paid to homeowners from funds allocated from the Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan Program. |
All amounts |
February 28 |
January 31 |
1098-Q |
Qualifying Longevity Annuity Contract Information |
Status of a contract that is intended to be a qualifying longevity annuity contract (QLAC), defined in section A-17 of 1.401(a)(9)-6, that is purchased or held under any plan, annuity, or account described in section 401(a), 403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental plan under section 457(b). |
All amounts |
February 28 |
January 31 |
1098-T |
Tuition Statement |
Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional). |
See 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, futures transactions, commodities, and barter exchange transactions (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). |
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. |
Over $1,000 |
February 28* |
(To Shareholders) January 31
(To Clearing Organization) January 5 |
1099-DIV |
Dividends and Distributions |
Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions (including distributions reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). |
$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, agricultural payments, and taxable grants. |
$10 or more for refunds and unemployment |
February 28* |
January 31 |
1099-INT |
Interest Income |
Interest income (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount subject to an election under section 1278(b). |
$10 or more ($600 or more in some cases) |
February 28* |
January 31** |
1099-K |
Payment Card and Third Party Network Transactions |
Payment card transactions. | Third party network transactions. |
All amounts | $20,000 or more and 200 or more transactions |
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 (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). |
$600 or more, except $10 or more for royalties |
February 28* Note: If any payments for nonemployee compensation are reported in box 7, the due date is January 31. |
January 31** |
Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. |
All amounts |
Section 409A income from nonqualified deferred compensation plans (NQDCs). |
All amounts |
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 |
Payments for services performed for a trade or business by people not treated as its employees (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). Examples: fees to subcontractors or directors and golden parachute payments. |
$600 or more |
Fish purchases paid in cash for resale. |
$600 or more |
Crop insurance proceeds. |
$600 or more |
Substitute dividends and tax-exempt interest payments reportable by brokers. |
$10 or more |
February 15** |
Gross proceeds paid to attorneys. |
$600 or more |
February 15** |
A U.S. account for chapter 4 purposes to which you made no payments during the year that are reportable on any applicable Form 1099 (or a U.S. account to which you made payments during the year that do not reach the applicable reporting threshold for any applicable Form 1099) reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A). |
All amounts(including $0) |
January 31** |
1099-OID |
Original Issue Discount |
Original issue discount (including amounts reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount subject to an election under section 1278 (b). |
$10 or more |
February 28* |
January 31** |
1099-PATR |
Taxable Distributions 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-QA |
Distributions from ABLE Accounts |
Distributions from ABLE accounts. |
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 (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(B) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). |
$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 |
3921 |
Exercise of an Incentive Stock Option Under Section 422(b) |
Transfer of stock pursuant to the exercise of an incentive stock option under section 422(b). |
All amounts |
February 28* |
January 31 |
3922 |
Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) |
Transfer 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 |
May 31 |
(To Participant) For FMV/RMD, Jan 31; For contributions, May 31 |
5498-ESA |
Coverdell ESA Contribution Information |
Contributions (including rollover contributions) to a Coverdell ESA. |
All amounts |
May 31 |
April 30 |
5498-QA |
ABLE Account Contributions Information |
Contributions (including rollover contributions) to an ABLE account |
All amounts |
May 31 |
March 15 |
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 |
May 31 |
(To Participant) May 31 |
W-2G |
Certain Gambling Winnings |
Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc. |
Generally, $600 or more; $1,200 or more from bingo or slot machines; $1,500 or more from keno |
February 28* |
January 31 |
W-2 |
Wage and Tax Statement |
Wages, tips, other compensation; social security, Medicare, and withheld income taxes. Include bonuses, vacation allowances, severance pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay. |
See separate instructions |
To SSA | January 31 |
To Recipient | January 31 |