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Other Items Related to Form 1096

Form 1097-BTC, Bond Tax Credit
Issuers of certain tax credit bonds file this form for each tax credit distributed.

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
A donee organization must file a separate form 1098-C with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500.

Form 1098-E, Student Loan Interest Statement
File this form if you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business.

Form 1098-T, Tuition Statement
Eligible educational institutions file this form for each student they enroll and for whom a reportable transaction is made. Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.

Form 1098, Mortgage Interest Statement
Use this form 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.

Form 1099-A, Acquisition or Abandonment of Secured Property
File this form for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.

Form 1099-C, Cancellation of Debt
File this form for each debtor for whom you canceled $600 or more of a debt owed to you if you are an applicable financial entity (see Who Must File in the instructions) and an identifiable event has occurred.

Form 1099-CAP, Changes in Corporate Control and Capital Structure
File Form 1099-CAP for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 1099-G, Certain Government Payments
Federal, state, or local governments file this form if they made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; reemployment trade adjustment assistance (RTAA) payments; taxable grants; or agricultural payments. They also file this form if they received payments on a Commodity Credit Corporation (CCC) loan.

Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
File this form if you received any advance payments during the calendar year of qualified health insurance payments for the benefit of eligible trade adjustment assistance (TAA), Reemployment TAA, or Pension Benefit Guaranty Corporation (PBGC) pension recipients and their qualifying family members.

Form 1099-INT, Interest Income
File this form for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 , for whom you withheld and paid any foreign tax on interest, or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099-K, Payment Card and Third Party Network Transactions
A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year. A PSE makes a payment in settlement of a reportable payment transaction, that is, any payment card or third party network transaction, if the PSE submits the instruction to transfer funds to the account of the participating payee to settle the reportable payment transaction.

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
File Form 1099-LTC if you pay any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.

Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-OID, Original Issue Discount
File this form if the original issue discount (OID) includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.

Form 1099-PATR, Taxable Distributions Received From Cooperatives
File Form 1099-PATR for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)
File this form if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP).

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File this form for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
File this form to report distributions made from a health savings account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).

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 this form 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).

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
This publication is a reproduction of the revenue procedure that provides specifications for the private printing of red-ink substitutes for revisions of certain information returns.

Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically
Use this Revenue Procedure to prepare information returns for submission to the Internal Revenue Service (IRS) using electronic filing.

Page Last Reviewed or Updated: 19-Dec-2014