Guide to Information Returns (Continued)
| Due Date | |||||
|---|---|---|---|---|---|
| Form | Title | What To Report | Amounts To Report | To IRS | To Recipient (unless indicated otherwise) |
| 1099-MISC | Miscellaneous Income | 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** |
| (Also, use to report direct sales of $5,000 or more of consumer goods for resale.) | 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. 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** | |||
| 1099-OID | Original Issue Discount | Original issue discount. | $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-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 |
| 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 |
| *The due date is March 31 if filed electronically. **The due date is March 15 for reporting by trustees and middlemen of WHFITs. |
|||||
Guide to Information Returns (Continued)
| Due Date | |||||
|---|---|---|---|---|---|
| Form | Title | What To Report | Amounts To Report | To IRS | To Recipient (unless indicated otherwise) |
| 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-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 | To Recipient |
| Last day of February* | January 31 | ||||
| *The due date is March 31 if filed electronically. | |||||
Types of Payments
Below is an alphabetic list of some payments and the forms to file and report them. However, it is not a complete list of
all payments, and the absence of a payment from the list does not indicate that the payment is not reportable. For instructions
on a specific type of payment, see the separate instructions in the form(s) listed.
| Type of Payment Report on Form | |
|---|---|
| Abandonment | 1099-A |
| Accelerated death benefits | 1099-LTC |
| Acquisition of control | 1099-CAP |
| Advance health insurance payments | 1099-H |
| Agriculture payments | 1099-G |
| Allocated tips | W-2 |
| Alternate TAA payments | 1099-G |
| Annuities | 1099-R |
| Archer MSAs: | |
| Contributions | 5498-SA |
| Distributions | 1099-SA |
| Attorney, fees and gross proceeds | 1099-MISC |
| Auto reimbursements, employee | W-2 |
| Auto reimbursements, nonemployee | 1099-MISC |
| Awards, employee | W-2 |
| Awards, nonemployee | 1099-MISC |
| Barter exchange income | 1099-B |
| Bond tax credit | 1097-BTC |
| Bonuses, employee | W-2 |
| Bonuses, nonemployee | 1099-MISC |
| Broker transactions | 1099-B |
| Cancellation of debt | 1099-C |
| Capital gain distributions | 1099-DIV |
| Car expense, employee | W-2 |
| Car expense, nonemployee | 1099-MISC |
| Changes in capital structure | 1099-CAP |
| Charitable gift annuities | 1099-R |
| Commissions, employee | W-2 |
| Commissions, nonemployee | 1099-MISC |
| Commodities transactions | 1099-B |
| Compensation, employee | W-2 |
| Compensation, nonemployee | 1099-MISC |
| Contributions of motor vehicles, boats, and airplanes | 1098-C |
| Cost of current life insurance protection | 1099-R |
| Coverdell ESA contributions | 5498-ESA |
| Coverdell ESA distributions | 1099-Q |
| Crop insurance proceeds | 1099-MISC |
| Damages | 1099-MISC |
| Death benefits | 1099-R |
| Accelerated | 1099-LTC |
| Debt cancellation | 1099-C |
| Dependent care payments | W-2 |
| Direct rollovers | 1099-Q, 1099-R, 5498 |
| Direct sales of consumer products for resale | 1099-MISC |
| Directors' fees | 1099-MISC |
| Discharge of indebtedness | 1099-C |
| Dividends | 1099-DIV |
| Donation of motor vehicle | 1098-C |
| Education loan interest | 1098-E |
| Employee business expense reimbursement | W-2 |
| Employee compensation | W-2 |
| Excess deferrals, excess contributions, distributions of | 1099-R |
| Exercise of incentive stock option under section 422(b) | 3921 |
| Fees, employee | W-2 |
| Fees, nonemployee | 1099-MISC |
| Fishing boat crew members proceeds | 1099-MISC |
| Fish purchases for cash | 1099-MISC |
| Foreclosures | 1099-A |
| Foreign persons' income | 1042-S |
| 401(k) contributions | W-2 |
| 404(k) dividend | 1099-DIV |
| Gambling winnings | W-2G |
| Golden parachute, employee | W-2 |
| Golden parachute, nonemployee | 1099-MISC |
| Grants, taxable | 1099-G |
| Health care services | 1099-MISC |
| Health insurance advance payments | 1099-H |
| Health savings accounts: | |
| Contributions | 5498-SA |
| Distributions | 1099-SA |
| Income attributable to domestic production activities, deduction for | 1099-PATR |
| Income tax refunds, state and local | 1099-G |
| Indian gaming profits paid to tribal members | 1099-MISC |
| Interest income | 1099-INT |
| Tax-exempt | 1099-INT |
| Interest, mortgage | 1098 |
| IRA contributions | 5498 |
| IRA distributions | 1099-R |
| Life insurance contract distributions | 1099-R, 1099-LTC |
| Liquidation, distributions in | 1099-DIV |
| Loans, distribution from pension plan | 1099-R |
| Long-term care benefits | 1099-LTC |
| Medicare Advantage MSAs: | |
| Contributions | 5498-SA |
| Distributions | 1099-SA |
| Medical services | 1099-MISC |
| Mileage, employee | W-2 |
| Mileage, nonemployee | 1099-MISC |
| Military retirement | 1099-R |
| Mortgage insurance premiums | 1098 |
| Mortgage interest | 1098 |
| Moving expense | W-2 |
| Nonemployee compensation | 1099-MISC |
| Nonqualified deferred compensation: | |
| Beneficiary | 1099-R |
| Employee | W-2 |
| Nonemployee | 1099-MISC |
| Original issue discount (OID) | 1099-OID |
| Patronage dividends | 1099-PATR |
| Payment card transactions | 1099-K |
| Pensions | 1099-R |
| Points | 1098 |
| Prizes, employee | W-2 |
| Prizes, nonemployee | 1099-MISC |
| Profit-sharing plan | 1099-R |
| Punitive damages | 1099-MISC |
| Qualified plan distributions | 1099-R |
| Qualified tuition program payments | 1099-Q |
| Real estate transactions | 1099-S |
| Recharacterized IRA contributions | 1099-R, 5498 |
| Refund, state and local tax | 1099-G |
| Rents | 1099-MISC |
| Retirement | 1099-R |
| Roth conversion IRA contributions | 5498 |
| Roth conversion IRA distributions | 1099-R |
| Roth IRA contributions | 5498 |
| Roth IRA distributions | 1099-R |
| Royalties | 1099-MISC |
| Timber, pay-as-cut contract | 1099-S |
| Sales: | |
| Real estate | 1099-S |
| Securities | 1099-B |
| Section 1035 exchange | 1099-R |
| SEP contributions | W-2, 5498 |
| SEP distributions | 1099-R |
| Severance pay | W-2 |
| Sick pay | W-2 |
| SIMPLE contributions | W-2, 5498 |
| SIMPLE distributions | 1099-R |
| Student loan interest | 1098-E |
| Substitute payments in lieu of dividends or tax-exempt interest | 1099-MISC |
| Supplemental unemployment | W-2 |
| Tax refunds, state and local | 1099-G |
| Third party network transactions | 1099-K |
| Tips | W-2 |
| Transfer of stock acquired through an employee stock purchase plan under section 423(c) | 3922 |
| Tuition | 1098-T |
| Unemployment benefits | 1099-G |
| Vacation allowance, employee | W-2 |
| Vacation allowance, nonemployee | 1099-MISC |
| Wages | W-2 |
| More Online Instructions |