Instructions For Forms 1099-Sa And 5498-Sa - 2006 Page 22
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25Guide 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
Payments subject to withholding under Chapter 3 of the Code, including
All amounts, except $10
U.S. Source Income
interest, dividends, royalties, pensions and annuities, gambling winnings,
or more for interest on
Subject to
compensation for personal services, and distributions by publicly traded
U.S. deposits paid to
March 15
March 15
Withholding
partnerships of income effectively connected with the conduct of a U.S. trade
Canadian nonresident
or business.
aliens
(To Payer/
1098
Mortgage Interest
Mortgage interest (including points) you received in the course of your trade or
$600 or more
February 28*
Borrower) January
Statement
business from individuals and reimbursements of overpaid interest.
31
1098-C
Contributions of
Information regarding a donated motor vehicle, boat, or airplane.
30 days from date
Gross proceeds of more
Motor Vehicles,
February 28*
of sale or
than $500
Boats, and Airplanes
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-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.
All amounts
February 28*
January 31
Exchange
Transactions
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
$600 or more
February 28*
January 31
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 control
Amounts of stock or
(To Shareholders)
Corporate Control
or the substantial change in capital structure of a corporation.
property valued at $100
February 28*
January 31
and Capital Structure
million or more
$10 or more, except
1099-DIV
Dividends and
Distributions, such as dividends, capital gain distributions, or nontaxable
$600 or more for
February 28*
January 31
Distributions
distributions, that were paid on stock and liquidation distributions.
liquidations
1099-G
Certain Government
Unemployment compensation, state and local income tax refunds, agricultural $10 or more for refunds
February 28*
January 31
Payments
payments, and taxable grants.
and unemployment
1099-H
Health Coverage Tax Health insurance premiums paid on behalf of certain individuals.
Credit (HCTC)
All amounts
February 28*
January 31
Advance Payments
$10 or more ($600 or
1099-INT
Interest Income
Interest income.
February 28*
January 31
more in some cases)
1099-LTC
Long-Term Care and Payments under a long-term care insurance contract and accelerated death
Accelerated Death
benefits paid under a life insurance contract or by a viatical settlement
All amounts
February 28*
January 31
Benefits
provider.
1099-MISC
Miscellaneous
Rent or royalty payments; prizes and awards that are not for services, such as $600 or more, except
Income
winnings on TV or radio shows.
$10 or more for royalties
(Also, use this form to Payments to crew members by owners or operators of fishing boats including
report the occurrence payments of proceeds from sale of catch.
of direct sales of
All amounts
$5,000 or more of
consumer goods for
resale.)
Payments to a physician, physicians’ corporation, or other supplier of health
and medical services. Issued mainly by medical assistance programs or
$600 or more
February 28*
January 31
health and accident insurance plans.
Payments for services performed for a trade or business by people not treated
as its employees. Examples: fees to subcontractors or directors, and golden
$600 or more
parachute payments.
Fish purchases paid in cash for resale.
$600 or more
Substitute dividends 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-OID
Original Issue
Original issue discount.
$10 or more
February 28*
January 31
Discount
1099-PATR
Taxable Distributions Distributions from cooperatives to their patrons.
Received From
$10 or more
February 28*
January 31
Cooperatives
*The due date is March 31 if filed electronically.
GEN-18
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Forms 1099-r And 5498 - Distributions From Pensions, Annuities, Retirement Or Profit-sharing Plans, Iras, Insurance Contracts, Etc. And Ira Contribution Information - Irs - 2017
Financial
Instructions For Forms 1099-r And 5498 - Distributions From Pensions, Annuities, Retirement Or Profit-sharing Plans, Iras, Insurance Contracts, Etc. And Ira Contribution Information - 2016
Financial
Instructions For Forms 1099-qa And 5498-qa - Distributions From Able Accounts And Able Account Contribution Information - 2016
Financial
Related Categories
Parent category: Financial