Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 28

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Guide to Information Returns (Continued)
Due Date
To Recipient
Form
Title
What To Report
Amounts To Report
To IRS
(unless indicated
otherwise)
3921
Exercise of an
Transfer of stock pursuant to the exercise of an incentive stock option
Incentive Stock Option
under section 422(b).
All amounts
February 28*
January 31
Under Section 422(b)
3922
Transfer of Stock
Transfer of stock acquired through an employee stock purchase plan
Acquired Through an
under section 423(c).
Employee Stock
All amounts
February 28*
January 31
Purchase Plan Under
Section 423(c)
5498
IRA Contribution
Contributions (including rollover contributions) to any individual retirement
(To Participant)
Information
arrangement (IRA), including a SEP, SIMPLE, and Roth IRA; Roth
For FMV/RMD,
conversions; IRA recharacterizations; and the fair market value (FMV) of
All amounts
May 31
Jan 31;
the account.
For contributions,
May 31
5498-ESA
Coverdell ESA
Contributions (including rollover contributions) to a Coverdell ESA.
Contribution
All amounts
May 31
April 30
Information
5498-QA
ABLE Account
Contributions (including rollover contributions) to an ABLE account
Contributions
All amounts
May 31
March 15
Information
5498-SA
HSA, Archer MSA, or
Contributions to an HSA (including transfers and rollovers) or Archer
(To Participant)
Medicare Advantage
MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage MSA.
All amounts
May 31
May 31
MSA Information
W-2G
Certain Gambling
Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno,
Generally, $600 or
Winnings
bingo, slot machines, sweepstakes, wagering pools, poker tournaments,
more; $1,200 or more
etc.
from bingo or slot
February 28*
January 31
machines; $1,500 or
more from keno
*The due date is March 31 if filed electronically.
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