1042-S
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Foreign Person's U.S. Income Subject to Withholding
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Interest, dividends, royalties, pensions and annuities, gambling winnings, and compensation for personal services
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See form instructions
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March 15
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March 15
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1098
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Mortgage Interest Statement
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Mortgage interest (including points) received in the course of a trade or business from individuals and reimbursements of overpaid interest
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$600 or more
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February 28*
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(To Payer/Borrower) January 31
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1098-C
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Contributions of Motor Vehicles, Boats, and Airplanes
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Information regarding donated motor vehicles, boats or planes
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Gross proceeds of $500 or more
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February 28*
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30 days from sale or contr.
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1098-E
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Student Loan Interest Statement
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Student loan interest received in the course of a trade or business
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$600 or more
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February 28*
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January 31
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1098-F
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Fines, Penalties, and Other Amounts
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Government-furnished statement regarding violations or potential violations
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All amounts to be paid
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N/A
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N/A
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1098-T
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Tuition Statement
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Qualified tuition and related expenses, reimbursements or refunds and scholarships or grants (optional)
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See IRS instructions
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February 28*
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January 31
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1099-A
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Acquisition or Abandonment of Secured Property
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Information about the acquisition or abandonment of property that is security for a debt for which you are the lender
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All amounts
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February 28*
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(To Borrower) January 31
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1099-B
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Proceeds From Broker and Barter Exchange Transactions
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Sales or redemption of securities, futures transactions, commodities, and barter exchange transactions
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All amounts
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February 28*
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February 15
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1099-C
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Cancellation of Debt
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Cancellation of a debt owed to a financial institution, credit union, RTC, FDIC, NCUA, or federal government agency
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$600 or more
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February 28*
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January 31
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1099-CAP
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Changes in Corporate Control and Capital Structure
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Reporting substantial changes in corporate control and/or capital structure
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Over $1,000
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February 28*
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(To Shareholders) January 31
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1099-DIV
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Dividends and Distributions
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Distributions, such as dividends, capital gains distributions, or nontaxable distributions, that were paid on
stock and liquidation distributions
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$10 or more, except $600 or
more for liquidations
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February 28*
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January 31
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1099-G
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Certain Government Payments
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Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants
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$10 or more for unemployment and refunds
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February 28*
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January 31
|
1099-INT
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Interest Income
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Interest income, including tax-exempt interest income; do not include interest income from an IRA
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$10 or more ($600 or more in some cases)
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February 28*
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January 31
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1099-K
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Payment Card and Third Party Network Transactions
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Payment card transactions
Third party network payments
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All amounts
More than $600
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February 28*
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January 31
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1099-LTC
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Long-Term Care and Accelerated Death Benefits
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Insurance disbursement for long-term care
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All amounts
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February 28*
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January 31
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1099-MISC
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Miscellaneous Information
Also, use either this form or Form 1099-NEC (see below) to report the occurrence of direct sales of $5,000 or more of consumer goods for resale.
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- Rent or royalty payments: Prizes and awards that are not for services
- Fish purchases paid in cash for resale
- Fishing boat operator payments to crew members (including cash)
- 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
- Crop insurance proceeds
- Income from nonqualified deferred compensation plans
- Gross proceeds paid to attorneys
- Substitute dividend and tax-exempt interest payments reportable by brokers
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$600 or more, except $10 or more for royalties
$600 or more
All amounts
$600 or more
$600 or more
All amounts
$600 or more
$10 or more
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February 28
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January 31
February 15
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1099-NEC
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Nonemployee Compensation
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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
Attorney fees
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$600 or more
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January 31
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January 31
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1099-OID
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Original Issue Discount
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Original issue discount
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$10 or more
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February 28*
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January 31
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1099-PATR
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Taxable Distributions Received From Cooperatives
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Distributions from cooperatives passed through to their patrons
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$10 or more
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February 28*
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January 31
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1099-Q
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Payments From Qualified Education Programs
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Used to report earnings and payments from qualified state and private eligible education institutions AND ESA rollovers
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All amounts
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February 28*
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January 31
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1099-QA
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Distributions from ABLE Accounts
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Distributions from ABLE accounts
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All amounts
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February 28*
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January 31
|
1099-R
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Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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Distributions from retirement or profit-sharing plans, IRAs, insurance contracts and IRA recharacterizations
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$10 or more
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February 28*
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January 31
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1099-S
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Proceeds From Real Estate Transactions
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Gross proceeds from the sale or exchange of real estate and certain royalty payments
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Generally, $600 or more
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February 28*
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February 15
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1099-SA
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Archer MSA, HSA or Medicare Advantage MSA
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Distributions from an Archer MSA, HSA, or Medicare Advantage MSA
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All amounts
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February 28*
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January 31
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3921/3922
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Exercise of an Incentive Stock Option
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Transfer of stock through exercise of an incentive option OR transfer of employee stock acquired through a purchase plan
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All amounts
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February 28*
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January 31
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5498
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IRA Contribution Information
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Contributions (including rollover contributions) to an individual retirement arrangement (IRA), including an SEP, SIMPLE or Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value of the account
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All amounts
|
May 31
|
(Value of acct.) January 31
(Contributions) May 31
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5498-ESA
|
Coverdell ESA Contribution Information
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Contributions (including rollover contributions) to a Coverdell Education Savings Account
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All amounts
|
May 31
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April 30
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5498-SA
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HSA, Archer MSA, or Medicare Adv. MSA Info
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Contributions to an HSA or MSA and the fair market value
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All amounts
|
May 31
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(To Participant) May 31
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W-2G
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Certain Gambling Winnings
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Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering, etc.
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Generally, $600 or more; $1,200+ from bingo or slot machines; $1,500+ from keno
|
February 28*
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January 31
|
W-2
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Wage and Tax Statement
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Wages, tips, other compensation, withheld income, social security and Medicare taxes, and advance earned income credit (EIC) payments. Includes bonuses, vacation allowances, severance pay, moving expense payments, some kinds of travel allowances, and third-party payments of sick pay
|
See SSA instructions
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(To SSA)
January 31
|
January 31
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