About General Instructions for Certain Information Returns Additional Items You May Find Useful

About Form W-2 G, Certain Gambling Winnings

Information about Form W-2 G, Certain Gambling Winnings, including recent updates, related forms and instructions on how to file. File this form to report gambling winnings and any federal income tax withheld on those winnings.

About Form 1096, Annual Summary and Transmittal of U.S. Information Returns

Information about Form 1096, Annual Summary and Transmittal of U.S. Information Returns, including recent updates, related forms and instructions on how to file. Form 1096 is used by filers of paper Forms 1099, 1098, 5498, and W-2G to transmit copies to IRS (not used to transmit electronically).

About Form 1097-BTC, Bond Tax Credit

Information about Form 1097-BTC, Bond Tax Credit, including recent updates, related forms and instructions on how to file. Issuers of certain tax credit bonds file this form for each tax credit distributed.

About Form 1098, Mortgage Interest Statement

Information about Form 1098, Mortgage Interest Statement, including recent updates, related forms and instructions on how to file. Use Form 1098 to report mortgage interest of $600 or more received by you from an individual, including a sole proprietor.

About Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

Information about Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Info Copy Only), including recent updates, related forms, and instructions on how to file. A donee organization must file a separate Form 1098-C for each contribution of a qualified vehicle valued more than $500.

About Form 1098-E, Student Loan Interest Statement

Information about Form 1098-E, Student Loan Interest Statement (Info Copy Only), including recent updates, related forms and instructions on how to file. 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.

About Form 1098-MA, Mortgage Assistance Payments

Information about Form 1098-MA, Mortgage Assistance Payments, including recent updates, related forms and instructions on how to file. This form is used to provide information to the IRS and to homeowners regarding mortgage payments made by the homeowners and mortgage assistance payments made by you with funds allocated from the Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (HFA Hardest Hit Fund).

About Form 1098-T, Tuition Statement

Information about Form 1098-T, Tuition Statement, including recent updates, related forms and instructions on how to file. Form 1098-T is used by eligible educational institutions to report for each student the enrolled amounts they received for qualified tuition and related expense payments.

About Form 1099-A, Acquisition or Abandonment of Secured Property

Information about Form 1099-A, Acquisition or Abandonment of Secured Property (Info Copy Only), including recent updates, related forms, and instructions on how to file. File Form 1099-A for each borrower if you lend money and you acquire an interest in property that is security for the debt.

About Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

Information about Form 1099-B, Proceeds from Broker and Barter Exchange Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file.

About Form 1099-C, Cancellation of Debt

Information about Form 1099-C, Cancellation of Debt (Info Copy Only), including recent updates, related forms, and instructions on how to file. File 1099-C for canceled debt of $600 or more, if you are an applicable financial entity and an identifiable event has occurred.

About Form 1099-CAP, Changes in Corporate Control and Capital Structure

Information about Form 1099-CAP, Changes in Corporate Control and Capital Structure (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure.

About Form 1099-DIV, Dividends and Distributions

Information about Form 1099-DIV, Dividends and Distributions (Info Copy Only), including recent updates, related forms and instructions on how to file. Form 1099-DIV is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

About Form 1099-G, Certain Government Payments

Information about Form 1099-G, Certain Government Payments (Info Copy Only), including recent updates, related forms, and instructions on how to file. Federal, state, or local governments file Form 1099-G if they made certain payments, or if they received Commodity Credit Corporation loan payments.

About Form 1099-INT, Interest Income

Information about Form 1099-INT, Interest Income, including recent updates, related forms, and instructions on how to file. Form 1099-INT is used to report interest income.

About Form 1099-K, Payment Card and Third Party Network Transactions

Information about Form 1099-K, Payment Card and Third Party Network Transactions, including recent updates, related forms, and instructions on how to file. A payment settlement entity must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year.

About Form 1099-LTC, Long Term Care and Accelerated Death Benefits

Information about Form 1099-LTC, Long Term Care and Accelerated Death Benefits, including recent updates, related forms and instructions on how to file. File this form if you pay any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.

About Form 1099-MISC, Miscellaneous Income

Information about Form 1099-MISC, Miscellaneous Income, including recent updates, related forms and instructions on how to file. Form 1099-MISC is used to report rents, royalties, prizes and awards and other fixed determinable income.

About Form 1099-PATR, Taxable Distributions Received From Cooperatives

Information about Form 1099-PATR, Taxable Distributions Received From Cooperatives (Info Copy Only), including recent updates, related forms, and instructions on how to file. Cooperatives file Form 1099-PATR for certain patronage dividends and other distributions described in section 6044(b).

About Form 1099-OID, Original Issue Discount

Information about Form 1099-OID, including recent updates, related forms, and instructions on how to file. File Form 1099-OID if the 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.

About Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)

Information about Form 1099-Q, Payments from Qualified Education Programs, including recent updates, related forms, and instructions on how to file. File Form 1099-Q if you made a distribution from a qualified tuition program (QTP).

About Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Information about Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Info Copy Only), including recent updates, related forms, and instructions on how to file.

About Form 1099-S, Proceeds from Real Estate Transactions

Information about Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form to report the sale or exchange of real estate.

About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

Information about Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, including recent updates, related forms and instructions on how to file. File Form 1099-SA to report distributions made from an HSA, an Archer MSA, or an MA MSA.

About Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

Information about Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), including recent updates, related forms and instructions on how to file. 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).

About Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)

Information about Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), including recent updates, related forms, and instructions on how to file. Corporations file Form 3922 for each transfer of stock acquired by an employee stock purchase plan.

About Form 5498, IRA Contribution Information (Info Copy Only)

Information about Form 5498, IRA Contribution Information (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).

About Form 5498-ESA, Coverdell ESA Contribution Information

Information about Form 5498-ESA, Coverdell ESA Contribution Information, including recent updates, related forms and instructions on how to file. File this form for each person for whom you maintained any Coverdell education savings account (ESA).

About Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

Information about Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, including recent updates, related forms, and instructions on how to file. Form 5498-SA is filed by trustees or custodians for each person for whom they maintained an HSA, Archer MSA, or MA MSA.

About Form 5754, Statement by Person(s) Receiving Gambling Winnings

Form 5754 is to be completed if you receive gambling winnings either for someone else or as a member of a group of winners on the same winning ticket.