| 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.
Here are some links to helpful documentation:
- State Reconciliation Form Chart - View a 1099 State Reconciliation Form Chart that shows which 1099 forms need to be processed for which state. (States that do not require fulfillment will not appear on the chart.)
- 1099 State Technical Info - This is a document that explains why states are involved with 1099 forms and other technical information.
- Wolters Kluwer's Smart Chart "State Pension Distribution Withholding and Reporting Compare" - Free access to Wolters Kluwer's "State Pension Distribution Withholding and Reporting Compare" Smart Chart (see below).
Wolters Kluwer's Smart Chart "State Pension Distribution Withholding and Reporting Compare"
Access the Smart Chart at no charge here. The chart provides succinct summaries of state and federal laws, regulations and state agency issuances, that govern the withholding and reporting requirements related to pension distributions. Choose the state(s) that apply to your plans then choose from all or a selection of the withholding and reporting topics and then instantly compare multiple states' laws on that subject in a convenient chart format. Results, displayed in an intuitive matrix. Fifty-two jurisdictions plus federal are included.
Click here to see a short demo of how the Smart Charts work in general. It will help users navigate the chart and see all the possible features.
Please note that the link to the Smart Chart will only work when accessed from within www.ftwilliam.com since it is only intended for use by ftwilliam.com customers.
If you have a foreign address, the following are acceptable country codes:
| CODE | COUNTRY |
| AF | Afghanistan |
| AX | Aland Islands |
| AL | Albania |
| DZ | Algeria |
| AS | American Samoa |
| AD | Andorra |
| AO | Angola |
| AI | Anguilla |
| AQ | Antarctica |
| AG | Antigua and Barbuda |
| AR | Argentina |
| AM | Armenia |
| AW | Aruba |
| AU | Australia |
| AT | Austria |
| AZ | Azerbaijan |
| BS | Bahamas |
| BH | Bahrain |
| BD | Bangladesh |
| BB | Barbados |
| BY | Belarus |
| BE | Belgium |
| BZ | Belize |
| BJ | Benin |
| BM | Bermuda |
| BT | Bhutan |
| BO | Bolivia |
| BQ | Bonaire, Saint Eustatius and Saba |
| BA | Bosnia and Herzegovina |
| BW | Botswana |
| BV | Bouvet Island |
| BR | Brazil |
| IO | British Indian Ocean Territory |
| BN | Brunei Darussalam |
| BG | Bulgaria |
| BF | Burkina Faso |
| BI | Burundi |
| KH | Cambodia |
| CM | Cameroon |
| CA | Canada |
| CV | Cape Verde |
| KY | Cayman Islands |
| CF | Central African Republic |
| TD | Chad |
| CL | Chile |
| CN | China |
| CX | Christmas Island |
| CC | Cocos (Keeling) Islands |
| CO | Colombia |
| KM | Comoros |
| CG | Congo |
| CD | Congo, Democratic Republic of the |
| CK | Cook Islands |
| CR | Costa Rica |
| CI | Cote D'Ivoire (Ivory Coast) |
| HR | Croatia |
| CU | Cuba |
| CW | Curacao |
| CY | Cyprus |
| CZ | Czech Republic |
| DK | Denmark |
| DJ | Djibouti |
| DM | Dominica |
| DO | Dominican Republic |
| EC | Ecuador |
| EG | Egypt |
| SV | El Salvador |
| GQ | Equatorial Guinea |
| ER | Eritrea |
| EE | Estonia |
| ET | Ethiopia |
| FK | Falkland Islands (Malvinas) |
| FO | Faroe Islands |
| FM | Federated States of Micronesia |
| FJ | Fiji |
| FI | Finland |
| FR | France |
| GF | French Guiana |
| PF | French Polynesia |
| TF | French Southern Territories |
| GA | Gabon |
| GM | Gambia |
| GE | Georgia |
| DE | Germany |
| GH | Ghana |
| GI | Gibraltar |
| GR | Greece |
| GL | Greenland |
| GD | Grenada |
| GP | Guadeloupe |
| GU | Guam |
| GT | Guatemala |
| GG | Guernsey |
| GN | Guinea |
| GW | Guinea-Bissau |
| GY | Guyana |
| HT | Haiti |
| HM | Heard Island and McDonald Islands |
| VA | Holy See (Vatican City State) |
| HN | Honduras |
| HK | Hong Kong |
| HU | Hungary |
| IS | Iceland |
| IN | India |
| ID | Indonesia |
| IR | Iran |
| IQ | Iraq |
| IE | Ireland |
| IM | Isle of Man |
| IL | Israel |
| IT | Italy |
| JM | Jamaica |
| JP | Japan |
| JE | Jersey |
| JO | Jordan |
| KZ | Kazakhstan |
| KE | Kenya |
| KI | Kiribati |
| KP | Korea, Democratic People's Republic of (North) |
| KR | Korea, Republic of (South) |
| KW | Kuwait |
| KG | Kyrgyzstan |
| LA | Lao People's Democratic Republic |
| LV | Latvia |
| LB | Lebanon |
| LS | Lesotho |
| LR | Liberia |
| LY | Libyan Arab Jamahiriya |
| LI | Liechtenstein |
| LT | Lithuania |
| LU | Luxembourg |
| MO | Macao |
| MK | Macedonia |
| MG | Madagascar |
| MW | Malawi |
| MY | Malaysia |
| MV | Maldives |
| ML | Mali |
| MT | Malta |
| MH | Marshall Islands |
| MQ | Martinique |
| MR | Mauritania |
| MU | Mauritius |
| YT | Mayotte |
| MX | Mexico |
| MD | Moldova |
| MC | Monaco |
| MN | Mongolia |
| ME | Montenegro |
| MS | Montserrat |
| MA | Morocco |
| MZ | Mozambique |
| MM | Myanmar |
| NA | Namibia |
| NR | Nauru |
| NP | Nepal |
| NL | Netherlands |
| NC | New Caledonia |
| NZ | New Zealand |
| NI | Nicaragua |
| NE | Niger |
| NG | Nigeria |
| NU | Niue |
| NF | Norfolk Island |
| MP | Northern Mariana Islands |
| NO | Norway |
| OM | Oman |
| PK | Pakistan |
| PS | Palestinian Territory, Occupied |
| PW | Palau |
| PA | Panama |
| PG | Papua New Guinea |
| PY | Paraguay |
| PE | Peru |
| PH | Philippines |
| PN | Pitcairn |
| PL | Poland |
| PT | Portugal |
| PR | Puerto Rico |
| QA | Qatar |
| RE | Reunion |
| RO | Romania |
| RU | Russian Federation |
| RW | Rwanda |
| BL | St. Barthelemy |
| SH | St. Helena, Ascension, and Tristan da Cunha |
| KN | St. Kitts and Nevis |
| LC | St. Lucia Island |
| MF | St. Martin (French) |
| PM | St. Pierre and Miquelon |
| VC | St. Vincent and the Grenadines |
| WS | Samoa and Western Samoa |
| SM | San Marino |
| ST | Sao Tome and Principe |
| SA | Saudi Arabia |
| SN | Senegal |
| RS | Serbia |
| SC | Seychelles |
| SL | Sierra Leone |
| SG | Singapore |
| SX | Sint Maarten (Dutch) |
| SK | Slovakia |
| SI | Slovenia |
| SB | Solomon Islands |
| SO | Somalia |
| ZA | South Africa |
| GS | South Georgia and the South Sandwich Islands |
| SS | South Sudan |
| ES | Spain |
| LK | Sri Lanka |
| SD | Sudan |
| SR | Suriname |
| SJ | Svalbard and Jan Mayen |
| SZ | Swaziland |
| SE | Sweden |
| CH | Switzerland |
| SY | Syrian Arab Republic |
| TW | Taiwan |
| TJ | Tajikistan |
| TZ | Tanzania |
| TH | Thailand |
| TL | Timor-Leste |
| TG | Togo |
| TK | Tokelau |
| TO | Tonga |
| TT | Trinidad and Tobago |
| TN | Tunisia |
| TR | Turkey |
| TM | Turkmenistan |
| TC | Turks and Caicos Islands |
| TV | Tuvalu |
| UG | Uganda |
| UA | Ukraine |
| AE | United Arab Emirates |
| GB | United Kingdom |
| US | United States |
| UM | United States Minor Outlying Islands |
| UY | Uruguay |
| UZ | Uzbekistan |
| VU | Vanuatu |
| VE | Venezuela |
| VN | Vietnam |
| VG | Virgin Islands, British |
| VI | Virgin Islands, US |
| WF | Wallis and Futuna |
| EH | Western Sahara |
| YE | Yemen |
| ZM | Zambia |
| ZW | Zimbabwe |
