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Guide to W-2 & 1099 Forms
				Due Date
Form	Title	What to Report	Amounts To Report	To IRS	To Recipient (Unless indicated otherwise)
1042-S	Foreign Person's Source Income subject to withholding	Payments subject to withholding under Chapter 3 of the code, including interest, dividends, royalties, pensions and annuities, gambling winnings, compensation for personal services, and distributions by publicly traded partnerships of income effectively connected with the conduct of a U.S. trade or business	All amounts, except $10 or more for interest on U.S. Deposits paid to Canadian nonresident aliens	March 15	March 15
1098	Mortgage Interest Statement	Mortgage interest (including points) 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
1098-C	Contributions of Motor Vehicles, Boats and Airplanes	Information regarding a donated motor vehicle, boat or airplane.	Gross proceeds of more than $500	February 28*	30 Days from date of sale or contribution
1098-E	Student Loan Interest Statement	Student loan interest received in the course of your trade or business.	$600 or more	February 28*	January 31
1098-T	Tutution Statement	Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional)	see insturctions	February 28*	January 31
1099-A	Acquisition or Abandonment of Secured Property	Information about the aquisition or abandonment of property that is security for a debt for which you are the lender	All Amounts	February 28*	(To Borrower) January 31
1099-B	Proceeds From Broker and Barter Exchange Transactions	Sales or redemptions of securities, futures, commodities, and barter exchange transactions.	All Amounts	February 28*	January 31
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 significan trade or business of lending money.	$600 or more	February 28*	January 31
1099-CAP	Changes in Corporate Control and Capital Structure	Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation.	Amounts of Stock or property valued at $100 million or more.	February 28*	(To Shareholders)
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-G	Certain Government Payments	Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants	$10 or more for refunds and unemployment	February 28*	January 31
1099-H	Health Coverage Tax Credit (HCTC) Advance Payments	Health Insurance premiums paid on behalf of certain individuals	All Amounts	February 28*	January 31
1099-INT	Interest Income	Interest Income	$10 or more ($600 or more in some cases)	February 28*	Janurary 31
1099-LTC	Long-Term Care and Accelerated Death Benefits	Payments under a long-term care insurance contract and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider.	All Amounts	February 28*	January 31
1099-MISC	Miscellaneous Income (Also, use this form to report the occurence of direct sales of $5,000 or more of consumer goods for resale)	Rent or royalty payments, prizes and awards that are not services, such as winnings on TV or Radio shows.	$600 or more, except $10 or more royalties	February 28*	January 31
		Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch.	All Amounts
		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.	$600 or more
		Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors, and golden parachute payments.	$600 or more
		Fish purchases paid in cash for resale	$600 or more
		Substitute dividends and tax-exempt interest reportable by brokers	$10 or more
		Crop Insurance proceeds	$600 or more
		Gross proceeds paid to attorneys	All amounts
1099-OID	Original Issue Discount	Original Issue Discount	$10 or more	February 28*	January 31
1099-PATR	Taxable Distributions Received From Cooperatives	Distributions from cooperatives to their patrons	$10 or more	February 28*	January 31
1099-Q	Payments From Qualified Education Programs (Under Sections 529 and 530)	Earnings from a qualified tuition program and Coverdell ESAs.	All amounts	February 28*	January 31
1099-R	Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's, Insurance, Contracts, Etc.	Distributions from retirement or profit-sharing plans, any IRAm insurance contracts, and IRA recharacterizations.	$10 or more	February 28*	January 31
1099-S	Proceeds From Real Estate Transactions	Gross proceeds from the sale or exchange of real estate	Generally, $600 or more	February 28*	January 31
1099-SA	Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.	All amounts	February 28*	January 31
5471	Information Return of U.S. Person with Respect to Certain Foreign Corporations	U.S. persons who are officers, directors, or shareholders in certain foreign corporations report information required by sections 6035, 6038, and 6046, and to computer income from controlled foreign corporations under sections 952 - 964.	See from instructions	Due date of tax return	None
5498	IRA Contribution Information	Contributions (including rollover contributions) to any individual retirement arrangement (IRA) including a SEP, SIMPLE, and Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value (FMV) of the account	All Amounts	May 31	(To Participant) For FMV/RMD Jan 31; For Contributions, May 31
5498-ESA	Coverdell ESA Contribution Information	Contributions (including rollover contributions) to Coverdell ESA	All Amounts	May 31	April 31
5498-SA	HSAm Archer MSA, or Medicare Advantage	Contributions to an HSA, Archer MSA and the fair market value of an HSAm Archer MSA or Medicare Advantage MSA.	All Amounts	May 31	(To Participant) May 31
8027	Employer's Annual Information Return of Tip Income and Allocated Tips	Receipts from large food or beverage operations, tips reported by employees, and allocated tips	See seperate instructions	Last Dya of February	Allocated Tips are shown on Form W-2, due January 31
8300 (IRS/FinCen Form)	Report of Cash Payments over 10,000 received in a trade or business	Payments in cash (including certain monetary instructions) or foreign currency received in one transaction, or two related transactions in the course of a trade or business. Does not apply to banks and financial institutions filing form 4789, and casinos that are required to report such transactions or Form 8362, Currency Transactions Report by Casinos, or, generally, to transactions outside the United States.	Over $10,000	15 days after date of transaction	(To Payer) January 31
8308	Report of a Sale or Exchange of Certain Partnership Interests	Sale or Exchange of a partnership interest involving unrealized receivables or inventory items.	(Transaction only)	Generally, attach to Form 1065 or 1065-B	(To Transferor and Transferee) January 31
W-2G	Certain Gambling Winnings	Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepsstakes, wagering pools, etc.	Generally, $600 or more; $1,200 or more from bingo or slot machines; $1,500 or more from keno	February 28*	January 31
Form 104 (FinCen)	Currency Transaction Report	Each deposit, withdrawal, exchange of currency, or other payment or transfer by, through, or to financial institions (other than casinos)	Over $10,000	15 days after date of transaction	Not Required
926	Return by a U.S. Transferor of Property to a Foreign Corporation	Transfers of property to a foreign corporation and to report information under section 6038B.	See form instructions	Attach to tax return	None
W-2	Wage and Tax Statement	Wages, tips, other compensation; social security, Medicare, withheld income taxes; and advance earned income credit (EIC) payments. Include bonuses, vacation allowances, severence pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay.	See separate instructions	To SSA	To Recipient
W-2	Wage and Tax Statement		See separate instructions	Last Day of February*	January 31
TD F 00-22.1	Report of Foreign Bank and Financial Accounts	Financial interest in or signature or other authority over a foreign bank account, securities account, or other financial account.	Over $10,000	To Treasury Dept	To Recipient
TD F 00-22.1	Report of Foreign Bank and Financial Accounts		Over $10,000	June 30	None
*The due Date is March 31 if filed electronically

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