Other Items Related To Form 8809
Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.
Form W-2G, Certain Gambling Winnings
File Form W-2G to report gambling winnings and any federal income tax withheld on those winnings.
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Form 1097-BTC, Bond Tax Credit
Issuers of certain tax credit bonds use Form 1097-BTC to report tax credits to the bond holders and the IRS.
Form 1098, Mortgage Interest Statement
Use Form 1098 to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.
General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.
1111 Publ 1187 (PDF)
Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.
0911 Publ 1220 (PDF)
Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
Corporations file this form for each transfer of stock to any person pursuant to that person's exercise of an incentive stock option described in section 422(b).
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
Corporations file this form for each transfer of the legal title of a share of stock acquired by the employee pursuant to the employee's exercise of an option granted under an employee stock purchase plan and described in section 423(c) (where the exercise price is less than 100% of the value of the stock on the date of grant, or is not fixed or determinable on the date of grant).
Form 5498, IRA Contribution Information
File Form 5498 for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).
Form 5498-ESA, Coverdell ESA Contribution Information
File Form 5498-ESA for each person for whom you maintained any Coverdell education savings account (ESA).
Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
Trustees and custodians of Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), and Medicare Advantage Medical Savings Account (MA MSA) file this form for each person for whom they maintained an HSA, Archer MSA, or Medicare Advantage MSA (MA MSA).
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
Large food or beverage establishments file this form when they are required to make annual reports to the IRS on receipts from food or beverage operations and tips reported by employees.