IRS Logo
Print - Click this link to Print this page

Information Returns by Form

An information return is a tax document businesses are required to file to report certain business transactions to the Internal Revenue Service (IRS). The requirement to file information returns is mandated by the Internal Revenue Code and associated regulations.

Who must file Information Returns?

Any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year must file information returns to report those transactions to the IRS. Persons required to file information returns to the IRS must also furnish statements to the other party in the transaction, such as recipients of income. Filers who have 250 or more must file these returns electronically.

In the table below you can access the link to the most commonly used forms to find out the specific purpose for the form and the most common payments reported with each form. However, it is not a complete list of all reportable payments and the absence of a payment from the list does not mean that the payment is not reportable. For more detailed information, please see General Instructions for Certain Information Returns. For information on a specific type of payment, see the separate instructions for the form(s) listed.

Information Returns & Payment Types Reported

1042-S
 
1099-CAP
 
1099-OID
 
5498
 
1098
 
1099-DIV
 
1099-PATR
 
5498-ESA
 
1098-C
 
1099-G
 
1099-Q
 
5498-SA
 
1098-E
 
1099-H
 
1099-R
 
W-2G
 
1098-T
 
1099-INT
 
1099-S
 
W-2
 
1099-A
 
1099-K
 
1099-SA
 
 
1099-B
 
1099-LTC
 
3921
 
 
1099-C
 
1099-MISC
 
3922
 
 

 

Page Last Reviewed or Updated: 11-Feb-2014