General Instructions for Certain Information Returns - Additional Material


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
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 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:  
Contribution 5498-SA
Distributions 1099-SA
Medical services 1099-MISC
Mileage, employee W-2
Mileage, nonemployee 1099-MISC
Military retirement 1099-R
Mortgage assistance payments 1098-MA
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


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