General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g)

Guide to Information Returns (If any date shown falls on a Saturday, Sunday, or legal holiday, the

due date is the next business day.)

Due Date

To Recipient

Form

Title

What To Report

Amounts To Report

To IRS

(unless indicated

otherwise)

1042-S

Foreign Person's

Income such as interest, dividends, royalties, pensions and annuities, etc.,

U.S. Source Income

and amounts withheld under Chapter 3. Also, distributions of effectively

See form instructions

March 15

Subject to

connected income by publicly traded partnerships or nominees.

Withholding

1097-BTC

Bond Tax Credit

Tax credit bond credits to shareholders.

On or before the

15th day of the 2nd

calendar month after

All amounts

February 28*

the close of the

calendar month in

which the credit is

allowed

1098

Mortgage Interest

Mortgage interest (including points) and certain mortgage insurance

(To Payer/Borrower)

Statement

premiums you received in the course of your trade or business from

$600 or more

February 28*

January 31

individuals and reimbursements of overpaid interest.

1098-C

Contributions of

Information regarding a donated motor vehicle, boat, or airplane.

(To Donor)

Gross proceeds of more

Motor Vehicles,

February 28*

30 days from date of

than $500

Boats, and Airplanes

sale or contribution

1098-E

Student Loan Interest

Student loan interest received in the course of your trade or business.

$600 or more

February 28*

January 31

Statement

1098-MA

Mortgage Assistance

Assistance payments paid to homeowners from funds allocated from the

Payments

Housing Finance Agency Innovation Fund for the Hardest Hit Housing

All amounts

February 28

January 31

Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan

Program.

1098-Q

Qualifying Longevity

Status of a contract that is intended to be a qualifying longevity annuity

Annuity Contract

contract (QLAC), defined in section A-17 of 1.401(a)(9)-6, that is purchased

Information

or held under any plan, annuity, or account described in section 401(a),

All amounts

February 28

January 31

403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental plan

under section 457(b).

1098-T

Tuition Statement

Qualified tuition and related expenses, reimbursements or refunds, and

See instructions

February 28*

January 31

scholarships or grants (optional).

1099-A

Acquisition or

Information about the acquisition or abandonment of property that is security

(To Borrower)

Abandonment of

for a debt for which you are the lender.

All amounts

February 28*

January 31

Secured Property

1099-B

Proceeds From

Sales or redemptions of securities, futures transactions, commodities, and

Broker and Barter

barter exchange transactions (including payments reported pursuant to an

All amounts

February 28*

February 15**

Exchange

election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as

Transactions

described in Regulations section 1.1471-4(d)(2)(iii)(A)).

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

$600 or more

February 28*

January 31

U.S. Postal Service, the Postal Rate Commission, or any organization

having a significant trade or business of lending money.

1099-CAP

Changes in

Information about cash, stock, or other property from an acquisition of

(To Shareholders)

Corporate Control

control or the substantial change in capital structure of a corporation.

January 31, (To

and Capital Structure

Over $1,000

February 28*

Clearing

Organization)

January 5

1099-DIV

Dividends and

Distributions, such as dividends, capital gain distributions, or nontaxable

Distributions

distributions, that were paid on stock and liquidation distributions (including

$10 or more, except

distributions reported pursuant to an election described in Regulations

$600 or more for

February 28*

January 31**

section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section

liquidations

1.1471-4(d)(2)(iii)(A)).

1099-G

Certain Government

Unemployment compensation, state and local income tax refunds,

$10 or more for refunds

February 28*

January 31

Payments

agricultural payments, and taxable grants.

and unemployment

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

$10 or more ($600 or

February 28*

January 31**

described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount

General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017 Page 24

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