| Form | Title | Subject Area | Dollar Threshold |
Due Date to IRS |
Due Date to Payee |
| 1042 | Annual Withholding Tax Return for US Source Income of Foreign Persons | Tax withheld of certain income of nonresident aliens, foreign partnerships, foreign corporations, and nonresident alien or foreign fiduciaries of estates or trusts, and to transmit paper Forms 1042-S | All amounts |
March 15 |
N/A |
| 1042-S | Foreign Person's US Source Income Subject to Withholding | Payments subject to withholding under Chapter 3 of the Code, including interest, dividends, royalties, pensions and annuities, gambling winnings, and compensation for personal services | All amounts |
March 15 |
March 15 |
| 1096 | Annual Summary and Transmittal of US Information Return | Used to transmit paper Forms 1099, 1098, 5498, and W-2G | Uses information taken from Forms 1099, 1098, 5498 & W2-G | February 28 |
N/A |
| 1098 | Mortgage Interest Statement | Mortgage interest (including points) you received in the course of your trade or business from individuals and reimbursements of overpaid interest | $600 or more | February 28 |
To Payer or Borrower by January 31 |
| 1099-C | Cancellation of Debt | Cancellation or discharge of a debt owed to a financial institution, the Federal Govt., credit union, etc. or any organization in a significant trade or business of which is lending money | $600 or more | February 28 |
January 31 |
| 1099- DIV |
Dividends and Distributions | Distribution, such as dividends, capital gain distributions, or nontaxable distribution, that were paid on stock and liquidation distributions | $10 or more, except $600 or more for liquidations | February 28 |
January 31 |
| 1099- INT |
Interest Income | Interest income | $10 or more ($600 or more in some cases) |
February 28 |
January 31 |
MISC |
Miscellaneous Income | Rent or royalty payments; prizes and awards that are not for services (winning on TV or radio shows) | $600 or more, except $10 or more royalties | February 28 |
January 31 |
| Payments to crewmembers by owners or operators of fishing boats including payments of proceeds from sale of catch | All amounts | ||||
| Payments for services performed for a trade or business by people not treated as its employees. For example, fees to subcontractors or directors | $600 or more | ||||
| Payments to physicians, 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 | ||||
| Fish purchases for cash | $600 or more | ||||
| Substitute dividend and tax-exempt interest payments reportable by brokers | $10 or more | ||||
| Crop insurance proceeds | $600 or more | ||||
| Gross proceeds paid to attorneys | All amounts | ||||
| 1099-R | Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | Distributions from retirement or profit-sharing plans, any IRA, or insurance contracts, and IRA recharacterizations | $10 or more | February 28 |
January 31 |