| Guide to Information Returns | |||||
If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information. | |||||
| Due Date | |||||
| Form | Title | What To Report | Amounts To Report | To IRS | To Recipient (unless indicated otherwise) |
| 1099-DIV | Dividends and Distributions | Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions (including distributions reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). | $10 or more, except $600 or more for liquidations | Feb. 28* | Jan. 31** |
| 1099-INT | Interest Income | Interest income (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount subject to an election under section 1278(b). Tax-exempt interest and U.S. Savings Bonds and Treasury obligations interest are also reported on this form. | $10 or more ($600 or more in some cases) | Feb. 28* | Jan. 31** |
| 1099-MISC | Miscellaneous Information | Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). | $600 or more, except $10 or more for royalties | Feb. 28* | Jan. 31** |
| Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. | All amounts | ||||
| Section 409A income from nonqualified deferred compensation plans (NQDCs). | All amounts | ||||
| Payments to a physician, 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 paid in cash for resale. | $600 or more | ||||
| Crop insurance proceeds. | $600 or more | ||||
| Substitute dividends and tax-exempt interest payments reportable by brokers. | $10 or more | Feb. 15** | |||
| Gross proceeds paid to attorneys. | $600 or more | Feb. 15** | |||
| A U.S. account for chapter 4 purposes to which you made no payments during the year that are reportable on any applicable Form 1099 (or a U.S. account to which you made payments during the year that do not reach the applicable reporting threshold for any applicable Form 1099) reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A). | All amounts | Jan. 31** | |||
| (including $0) | |||||
| Aggregated direct sales of consumer goods for resale. | $5,000 or more | ||||
| 1099-NEC | Nonemployee Compensation | Payments for services performed for a trade or business by people not treated as its employees (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). Examples: fees to subcontractors or directors and golden parachute payments. | $600 or more | Jan. 31 | Jan. 31 |
| Aggregated direct sales of consumer goods for resale. | $5,000 or more | ||||
| 1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | Distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(B) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). | $10 or more | Feb. 28* | Jan. 31 |
| 1099-SA | Distributions From an HSA, Archer MSA, or Medicare Advantage MSA | Distributions from an HSA, Archer MSA, or Medicare Advantage MSA. | All amounts | Feb. 28* | Jan. 31 |
| 5498 | IRA Contribution Information | Contributions (including rollover contributions) to any individual retirement arrangement (IRA), including a SEP, SIMPLE, and Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value (FMV) of the account (including information on hard-to-value assets). | All amounts | May 31 | (To Participant) |
| For FMV/RMD/SIMPLE IRA contributions, | |||||
| Jan. 31; | |||||
| For all other contributions, May 31 | |||||
| 5498-SA | HSA, Archer MSA, or Medicare Advantage MSA Information | Contributions to an HSA (including transfers and rollovers) or Archer MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage MSA. | All amounts | May 31 | (To Participant) |
| May 31 | |||||
* The due date is March 31 if filed electronically.
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.
