Instructions For Forms 1099-Sa And 5498-Sa - 2006 (Page 23 of 25) in pdf

Guide to Information Returns

(Continued)

Due Date

To Recipient

Form

Title

What to Report

Amounts To Report

To IRS

(unless indicated

otherwise)

1099-Q

Payments From

Earnings from a qualified tuition program and Coverdell ESAs.

Qualified Education

All amounts

February 28*

January 31

Programs (Under

Sections 529 and 530)

1099-R

Distributions From

Distributions from retirement or profit-sharing plans, any IRA, insurance

Pensions, Annuities,

contracts, and IRA recharacterizations.

Retirement or

$10 or more

February 28*

January 31

Profit-Sharing Plans,

IRAs, Insurance

Contracts, etc.

1099-S

Proceeds From Real

Gross proceeds from the sale or exchange of real estate.

Generally, $600 or more

February 28*

January 31

Estate Transactions

1099-SA

Distributions From an

Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.

HSA, Archer MSA, or

All amounts

February 28*

January 31

Medicare Advantage

MSA

5471

Information Return of

U.S. persons who are officers, directors, or shareholders in certain foreign

U.S. Person With

corporations report information required by sections 6035, 6038, and 6046,

Due date of income

See form instructions

None

Respect To Certain

and to compute income from controlled foreign corporations under

tax return

Foreign Corporations

sections 951 – 964.

5472

Information Return of a Transactions between a 25% foreign-owned domestic corporation or a

25% Foreign-Owned

foreign corporation engaged in a trade or business in the United States

U.S. Corporation or a

and a related party as required by sections 6038A and 6038C.

Due date of income

See form instructions

None

Foreign Corporation

tax return

Engaged in a U.S.

Trade or Business

5498

IRA Contribution

Contributions (including rollover contributions) to any individual retirement

(To Participant) For

Information

arrangement (IRA) including a SEP, SIMPLE, and Roth IRA; Roth

FMV/RMD Jan 31;

All amounts

May 31

conversions; IRA recharacterizations; and the fair market value (FMV) of

For contributions,

the account.

May 31

5498-ESA

Coverdell ESA

Contributions (including rollover contributions) to a Coverdell ESA.

Contribution

All amounts

May 31

April 31

Information

5498-SA

HSA, Archer MSA, or

Contributions to an HSA, Archer MSA and the fair market value of an HSA,

(To Participant) May

Medicare Advantage

Archer MSA, or Medicare Advantage MSA.

All amounts

May 31

MSA Information

8027

Employer’s Annual

Receipts from large food or beverage operations, tips reported by

Allocated tips are

Information Return of

employees, and allocated tips.

See separate

Last day of

shown on Form W-2,

Tip Income and

instructions

February *

due January 31

Allocated Tips

8300 (IRS/

Report of Cash

Payments in cash (including certain monetary instruments) or foreign

FinCen

Payments Over

currency received in one transaction, or two or more related transactions,

form)

$10,000 Received in a in the course of a trade or business. Does not apply to banks and financial

15 days after date

(To Payer) January

Over $10,000

Trade or Business

institutions filing Form 4789, and casinos that are required to report such

of transaction

transactions or Form 8362, Currency Transaction Report by Casinos, or,

generally, to transactions outside the United States.

8308

Report of a Sale or

Sale or exchange of a partnership interest involving unrealized receivables

Generally, attach to

(To Transferor and

Exchange of Certain

or inventory items.

(Transaction only)

Form 1065 or

Transferee) January

Partnership Interests

1065-B

Generally, $600 or more;

$1,200 or more from

W-2G

Certain Gambling

Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno,

bingo or slot machines;

February 28*

January 31

Winnings

bingo, slot machines, sweepstakes, wagering pools, etc.

$1,500 or more from

keno

Form 104

Currency Transaction

Each deposit, withdrawal, exchange of currency, or other payment or

15 days after date

Over $10,000

Not required

(FinCen)

Report

transfer by, through, or to financial institutions (other than casinos).

of transaction

926

Return by a U.S.

Transfers of property to a foreign corporation and to report information

Transferor of Property

under section 6038B.

See form instructions

Attach to tax return

None

to a Foreign

Corporation

W-2

Wage and Tax

Wages, tips, other compensation; social security, Medicare, withheld

To SSA

To Recipient

Statement

income taxes; and advance earned income credit (EIC) payments. Include

See separate

bonuses, vacation allowances, severance pay, certain moving expense

instructions

Last day of

payments, some kinds of travel allowances, and third-party payments of

January 31

February*

sick pay.

TD F

Report of Foreign Bank Financial interest in or signature or other authority over a foreign bank

To Treasury Dept.

To Recipient

Over $10,000

90-22.1

and Financial Accounts account, securities account, or other financial account.

June 30

None

*The due date is March 31 if filed electronically.

GEN-19

Instructions For Forms 1099-Sa And 5498-Sa - 2006 Page 23

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