|
Form |
Title |
What to Report |
Amounts to Report |
Due Date to IRS |
Due Date to Recipient
(unless indicated otherwise) |
|
1042-S |
Foreign Person's U.S. 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, except $10 or
more for interest on U.S. deposits paid to Canadian
nonresident aliens. |
March 15 |
March 15 |
|
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/Borrower) January 31 |
|
1098-E |
Student Loan Interest
Statement |
Student loan interest received
in the course of your trade or business. |
$600 or more |
February 28 |
January 31 |
|
1098-T |
Tuition Payments Statement |
Qualified tuition and related
expenses, reimbursements or refunds, and scholarships or
grants (optional). |
See instructions |
February 28 |
January 31 |
|
1099-A |
Acquisition or Abandonment of
Secured Property |
Information about the
acquisition or abandonment of property that is security for
a debt for which you are lender. |
All amounts |
February 28 |
(To borrower) January 31 |
|
1099-B |
Proceeds from Broker and
Barter Exchange Transactions |
Sales or redemptions of
securities, futures transactions, commodities, and barter
exchange transactions. |
All amounts |
February 28 |
January 31 |
|
1099-C |
Cancellation of Debt |
Cancellation of a debt owed to
a financial institution, the Federal government, a credit
union, RTC, FDIC, NCUA, a military department, the U.S.
Postal Service, the Postal Rate Commission, or any
organization having a significant trade or business of
lending money. |
$600 or more |
February 28 |
January 31 |
|
1099-Div |
Dividends and Distributions |
Distributions, such as
dividends, captial gain distributions, or nontaxable
distributions, that were paid on stock, and liquidation
distributions. |
$10 or more, except $600 or
more for liquidations |
February 28 |
January 31 |
|
1099-G |
Certain Government and
Qualified State Tuition Program Payments |
Unemployment compensation,
state and local income tax refunds, agricultural payments,
taxable grants, and earnings from a qualified state tuition
program (QSTP). |
Any amount for a QSTP; $10 or
more for refunds and unemployment; $600 or more for all
others. |
February 28 |
January 31 |
|
1099-INT |
Interest Income |
Interest Income. |
$10 or more ($600 or more in
some cases) |
February 28 |
January 31 |
|
1099-LTC |
Long Term Care and Accelerated
Death Benefits |
Payments under a long term
care insurance contract and accelerated death benefits paid
under a life insurance contract or by a viatical settlement
provider. |
All amounts |
February 28 |
January 31 |
|
1099-MISC |
Miscellaneous Income (Also,
use this form to report the occurrence of direct sales of
$5000 or more of consumer goods for resale.) |
Rent or royalty payments;
prizes or awards that are not for services, such as winnings
on TV or radio shows. |
$600 or more, except $10 or
more for royalities |
February 28 |
January 31 |
|
Payments to crew-members by
owners or operators of fishing boats including payments of
proceed from sale of catch. |
All amounts |
|
Payments to a physician,
physician's corporation, or other supplier of health or
medical services. Issued mainly by medical assistance
programs or health and accident insurance plans. |
$600 or more |
|
Payments for services
performed for a trade or business by people not treated as
its employees. Example: fees to subcontractors or directors,
and golden parachute payments. |
$600 or more |
|
Fish purchases paid in cash
for resale. |
$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-MSA |
Distributions From an MSA or
Medicare+Choice MSA |
Distributions from a medical
savings account (MSA) or Medicare+Choice MSA |
All amounts |
February 28 |
January 31 |
|
1099-OID |
Original Issue Discount |
Original Issue Discount |
$10 or more |
February 28 |
January 31 |
|
1099-PATR |
Taxable Distributions Received
From Cooperatives |
Distributions from
cooperatives to their patrons. |
$10 or more |
February 28 |
January 31 |
|
1099-R |
Distributions 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 |
|
1099-S |
Proceeds From Real Estate
Transactions |
Gross proceeds from the sale
or exchange of real estate |
Generally, $600 or more |
February 28 |
January 31 |
|
4789 |
Currency Transaction Report |
Each deposit withdrawal,
exchange or currency, or other payment or transfer by,
through, or to financial institutions (other than casinos) |
Over $10,000 |
15 days after date of
transaction |
|
|
5471 |
Information Return of U.S.
Persons With Respect To Certain Foreign Corporations |
U.S. Persons who are officers,
directors, or shareholders in certain foreign corporations
report information required by sections 6035, 6038, and 6046
and to compute income from controlled foreign corporations
under sections 951-964. |
See form instructions |
Due date of income tax return |
None |
|
5472 |
Information Return of a 25%
Foreign-Owned U.S. Corporation or a Foreign Corporation
Engaged in a U.S. Trade or Business |
Transactions between a 25%
foreign-owned domestic corporation or a foreign corporation
engaged in a trade or business in the United States and a
related party as required by sections 6038A and 6038C. |
See form instructions |
Due date of income tax return |
None |
|
5498 |
IRA Contribution Information |
Contributions (including
rollover contributions) to any Individual retirement
arrangement (IRA) including SEP, SIMPLE, Roth IRA, and Ed
IRA; Roth conversions; IRA recharacterizations; and the fair
market value of the account. |
All amounts |
May 31 |
(To Participant) For value of
account and for education IRA contributions, January 31; for
all other contributions, May 31 |
|
5498-MSA |
MSA or Medicare+Choice MSA
Information |
Contributions to a medical
savings account (MSA) and the fair market value of an MSA or
Medicare+Choice MSA. |
All amounts |
May 31 |
(To Participant) May 31 |
|
8027 |
Employer's Annual Information
Return of Tip Income and Allocated Tips |
Receipts from large food or
beverage operations, tips reported by employees, and
allocated tips |
See separate instructions |
Last day of February |
Allocated tips are shown on
Form W-2, due January 31 |
|
8308 |
Report of a Sale or Exchange
of Certain Partnership Interests |
Sale or exchange of a
partnership interest involving unrealized receivables or
inventory items. |
(Transaction only) |
Generally attach to Form 1065
or 1065-B |
(To Transferor and Transferee)
January 31 |
|
W-2G |
Certain Gambling Winnings |
Gambling winnings from horse
racing, dog racing, jai alai, lotteries, keno, bingo, slot
machings, sweepstakes, wagering pools, etc. |
Generally, $600 or more;
$1,200 or more from bingo or slot machines; $1,500 or more
from keno |
February 28 |
January 31 |
|
926 |
Return by a U.S. Transferor of
Property to a Foreign Corporation |
Transfers of property to a
foreign corporation and to report information under section
6038B. |
See form instructions |
Attach to tax return |
None |
|
W-2 |
Wage and Tax Statement |
Wages, tips, other
compensation; social security, Medicare, withheld income
taxes; and advance earned income credit (EIC) payments.
Include bonuses, vacation allowances, severance pay, certain
moving expense payments, some kinds of travel allowances,
and third-party payments of sick pay. |
See separate Instructions |
To SSA
Last day of February |
January 31 |
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