| Forms | Title | What to report | Amount to report | To IRS | To Recipient (Unless indicated otherwise) |
| 1099-K | Payment card and third party network transactions |
Payment card Third party network transactions | All amounts $20,000 or more (and 200 or more transactions) |
February 28* | January 31 |
| 1099-INT | Interest Income | Interest income | $10 or more ($600 or more in some cases) |
February 28* | January 31 |
| 1099-DIV | Dividends and Distributions | Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions |
$10 or more, except $600 or more for liquidations |
February 28* | January 31 |
| 1099-A | Acquisition or Abandonment of Secured Property |
Information about the acquisition or abandonment of property that is security for a debt for which you are the lender |
All amounts | February 28* | (All Amounts) January 31 |
| 1099-B | Proceeds From Broker and Barter Exchange Transactions |
Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions |
All amounts | February 28* | February 15** |
| 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 Service, the Postal Rate Commission, or any organization having a significant trade or business of lending money |
$600 or more | February 28* | January 31 |
| 1098 | Mortgage Interest Statement | Mortgage interest (including points)and certain mortgage insurance premiums you received in the course of your trade or business from individuals and reimbursements of overpaid interest |
$600 or more | February 28* | (To Payer / Borrower) January 31 |
| 1098C | Contributions of Motor Vehicles, Boats, and Airplanes |
Information regarding a donated motor vehicle, boat, or airplane |
Gross proceeds of more than $500 |
February 28* | (To Donor) 30 days from date of sale or contribution |
| 1099-S | Proceeds From Real estate transactions |
Gross proceeds from the sale or exchange of real estate and certain royalty payments |
Generally, $600 or more | February 28 | February 15 |
| 1099-PATR | Taxable Distributions from cooperatives |
Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits |
$10 or more | February 28* | January 31 |
| 1099-MISC | Miscellaneous Income | Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. Section 409A income from nonqualified deferred compensation plans (NQDCs). 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.Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors, rental property expense payments, and golden parachute payments.Fish purchases paid in cash for resale Crop insurance proceedsSubstitute dividends and tax-exempt interest payments reportable by brokersGross proceeds paid to attorneys. |
$600 or more, except $10 or more for royalties. All amounts All amounts $600 or more $600 or more $600 or more $600 or more $10 or more $600 or more |
February 28* | January 31 January 31 January 31 January 31 February 15** February 15** |
| W-2G | Certain gambling winnings | Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc |
Generally, $600 or more; $1,200 or more from bingo or slot machines; $1,500 or more from keno |
February 28* | January 31 |
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