| Form | What To Report | Amounts To Report | To IRS | To Recipient |
|---|---|---|---|---|
| 1099-DIV | Dividends (including capital gain and exempt-interest dividends) and other stock distributions, including liquidations. | $10 or more; $600 or more for liquidation distributions |
Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-INT | Interest income (including U.S. savings bonds/treasury obligations, tax-exempt interest, and backup/foreign tax withheld reporting). | $10 or more (certain trade/business interest $600+) | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-MISC | Rents, prizes and awards, medical and health care payments, other income not reported on 1099-NEC. | $600 or more (except royalties $10+) | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31† |
| 1099-NEC | Payments to contractors/freelancers for services in the course of business. | $600 or more | Jan. 31
(paper or e-file) |
Jan. 31 |
| 1099-R | Distributions from retirement plans/IRAs, annuities, pensions, insurance contracts, survivor income benefit plans, charitable gift annuities, and similar payments. | $10 or more | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 1099-SA | Distributions from HSAs, Archer MSAs, or Medicare Advantage MSAs (paid to provider or account holder). | Any amount | Feb. 28* (paper);
Mar. 31 (e-file) |
Jan. 31 |
| 5498 | IRA contributions (including rollovers/conversions), fair market value, and RMD information. | Any amount | May 31 | Jan. 31
(For FMV/RMD/SIMPLE IRA contributions); May 31 (For all other contributions) |
| 5498-SA | Contributions to HSAs, Archer MSAs, or MA MSAs for the prior year. | Any amount | May 31 | May 31 |
*Paper vs. e-file: Paper filings generally due Feb. 28; e-file due Mar. 31 for most 1099s. Form 1099-NEC is due Jan. 31 to the IRS regardless of filing method.
† For Form 1099-MISC statements reporting Box 8 (Substitute Payments in Lieu of Dividends or Interest) or Box 10 (Gross Proceeds Paid to an Attorney), the recipient copy is due February 15
If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more information.
