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Additional Forms Related to Form 1096

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
A broker or barter exchange must file this form for each person: For whom, they sold stocks, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, options, securities futures contracts, etc., for cash, who received cash, stock, or other property from a corporation that the broker knows or has reason to know has had its stock acquired in an acquisition of control or had a substantial change in capital structure reportable on Form 8806, or who exchanged property or services through a barter exchange.

Form 1099-CAP, Changes in Corporate Control and Capital Structure
File this form 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-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.

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

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
Cooperatives file this form for each person to whom they paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom they 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 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 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 this form 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 this form 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
If you are the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage MSA (MA MSA) file this form for each person for whom you maintained an HSA, Archer MSA, or MA MSA.

Page Last Reviewed or Updated: 01-Sep-2016