b'2023 FILING REQUIREMENTS1099 Forms: Payment statement for payments made to non-employees of a business, or for other reasons as required by the government. HOW MANY FORMS DO I NEED?If any date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.1099 GUIDE TO INFORMATION RETURNS Paper Filing Due DateAMOUNTS TO RECIPIENT FORM TITLE WHAT TO REPORT TO REPORT TO IRS/SSA (unless indicated otherwise)1042S Foreign Persons U.S. Source Income Subject to Withholding Income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3. See formMarch 15 March 15Also, distributions of effectively connected income by publicly traded partnerships or nominees. Instructions1094B Transmittal of Employer-Provided Health Insurance Offer Summary transmittal record of 1095-Bs. TBD Feb 28 Paper, N/Aand Coverage Information Returns March 31 e-file1094C Transmittal of Employer-Provided Health Insurance Offer Summary transmittal record of 1095-Cs. TBD Feb 28 Paper, N/Aand Coverage Information Returns March 31 e-file THE FOLLOWING IS ONEIF YOU REQUIRE THE EQUIVALENT OF 1004-Part 1099-MISC forms, you would order:1095B Health Coverage Which months the insured and his or her family was covered under the plan. TBD Insurance CarrierMarch2 EXAMPLE OF HOW TO submits Feb 28 Paper,1005110/ LMA(Federal Copy A) 2005112/ LMCLM2(Payer and/or State Copy C)March 31 e-file PURCHASE 1095C Employer-Provided Health Insurance Offer and Coverage Whether or not the employer offered health coverage to employees. TBD January 31 March2 2-UP 1099 LASER FORMS 1005111/ LMB(Recipient Copy B)1098 Mortgage Interest Statement Mortgage interest (including points) and certain mortgage insurance premiums you received in the course of your trade or$600 or more Last day of February* To Payer/Borrower) business from individuals and reimbursements of overpaid interest. January 311098C Contributions of Motor Vehicles, Boats, and Airplanes Information regarding a donated motor vehicle, boat, or airplane. Gross proceedsLast day of February* (To Donor) 30 days from of more than $500 day of sale or contribution1098E Student Loan Interest Statement Student loan interest $600 or more Last day of February* January 31 WHAT FORMATS 1098T Tuition Statement Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional) See Instructions Last day of February* January 311099A 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 Last day of February* (To Borrower)January 31 ARE AVAILABLE? APEX LMBL1099B Proceeds From Broker and Barter Exchange Transactions Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions. All amounts Last day of February* February 15** TFP 51081099C Cancellation of Debt Cancellation of a debt owed to a financial institution, the Federal Government, a credit union RTC, FDIC, NCUA, a military$600 or more Last day of February* January 31 APEX LR4department,the U.S. Postal Service, the Postal Rate Commission, or any organization having a significant trade orFront Blank 1 Front Blank Taxableamount OMB No. 1545-0119 2023 Form 1099-R 1 CORRECTED (if checked) OMB No. 1545-0119 2023business of lending money. $ 2b Grossdistribution 2a 12 Distributions From Pensions,$ 2b Grossdistribution 2aTaxableamount 12 Distributions From Pensions,TFP 5175Form 1099-R CORRECTED (if checked)Annuities, Retirement orAnnuities, Retirement or 9595 VOID CORRECTED APEX LMA with 1099 Instructionswith W2 InstructionsProt-Sharing Plans, IRAs,Taxableamount $distribution Prot-Sharing Plans, IRAs, Insurance Contracts, etc. Insurance Contracts, etc.Taxableamount $distribution FATCA Filing13Date of payment notdetermined Total FATCA Filing13Date of paymentnotdetermined Total requirement requirement1099CAP 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 structureAmounts of stock orLast day of February* (To Shareholders) PAYERS name, street address, city or town, state or province, country, ZIP1 Rents OMB No. 1545-0115 PAYER\'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.PAYER\'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.of a corporation. property valued at $1,000January 31 or foreign postal code, and telephone no. $ 2 Royalties Form1099-MISC MiscellaneousTFP 5110 on back side. on back side. RECIPIENTS TIN PAYERS TIN RECIPIENTS TIN RECIPIENT COPIESor more $ (Rev. January 2022) Information PAYERS TIN 3 (included 4Federalincometaxwithheld5Roth insurancepremiums 3Capitalgain(included 4Federalincometaxwithheld5Roth insurancepremiumsFor calendar year Capitalgain Employeecontributionscontributions/Designatedor inbox2a) Employeecontributionscontributions/Designatedor3 Other income 4 Federal income tax withheld Copy A $ inbox2a) IRA/ Other % $ 6Net employesecurities $ 7Distributioncode(s) SIMPLE $ 8Other %1099DIV Dividends and Distributions Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and$10 or more, except $600 Last day of February* January 31** PAYERS TIN RECIPIENTS TIN $ 5 Fishing boat proceeds $ 6 Medical and health careVOID ForAPEX NECLMA $ 6 9a Net employesecurities $7Distributioncode(s) Total SIMPLE $8 contributions $ 9a in unrealizedrs appreciation distribution 9bTotal SEP/ $ contributionspayments Internal Revenuein unrealizedrs appreciation SEP/ IRA/7171 Service Center employee$CORRECTEDliquidation distributions. or more for liquidations RECIPIENTS name $ PAYERS name, street address, city or town, state or province, country, ZIPOMB No. 1545-0116 NonemployeeYourpercentageoftotaldistribution %$ 9b Yourpercentageoftotal %$ employee__DETACH BEFORE MAILING MANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKSor foreign postal code, and telephone no. File with Form 1096. Form1099-NEC Compensation TFP NEC5110 RECIPIENT\'S name, street address, city or town, state or province, country, and ZIP or foreign postal code RECIPIENT\'S name, street address, city or town, state or province, country, and ZIP or foreign postal code$7 Payer made direct sales8 Substitute payments in lieuFor Privacy Act(Rev. January 2022)totaling $5,000 or more ofof dividends or interest and Paperwork consumer products to 1099G Certain Government Payments Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants. $10 or more for refunds Last day of February* January 31 Street address (including apt. no.) $ recipient for resale $ attorney RECIPIENT Reduction Act $ 1 Nonemployee compensation For calendar year Copy A Account number (see instructions) 15 11st year of desig. Roth contrib. $ 10 $ Amount allocable to IRR within 5 years$ Account number (see instructions) 15 11st year of desig. Roth contrib. $ 10 $ Amount allocable to IRR within 5 years 9 Crop insurance proceeds 10 Gross proceeds paid to anNotice, see the20and unemployment City or town, state or province, country, and ZIP or foreign postal code PAYERS TIN $ current General 2 Payer made direct sales totaling $5,000 or more ofFor Internal Revenue$ 14State tax withheld State/Payers state no. 16State distribution 14State tax withheld State/Payers state no. 16State distributionS TIN11 Fish purchased for resaleRECIPIENTS name12 Section 409A deferrals Instructions forCertain consumer products to recipient for resale Service Center $ 17Local tax withheld 18Name of Locality 19 $ Local distribution $ 17Local tax withheld 18Name of Locality 19 $ Local distributionInformationFile with Form 1096.$ $ Returns. 3 For Privacy Act andInternal Revenue Service local income tax return, when required. Internal Revenue Service1099INT Interest Income Interest income. Tax-exempt interest and U.S. Savings Bonds and Treasury obligations interest are also reported on this$10 or more ($600 or moreLast day of February* January 31** 13 requirement 14 Excess golden parachute Street address (including apt. no.)15 compensation 4 Federal income tax withheld Paperwork Reduction ActFile this copy with your state, city, or Department of the Treasury File this copy with your state, city, or Department of the TreasuryAccount number (see instructions) 2nd TIN not. payments City or town, state or province, country, and ZIP or foreign postal code $ 5 State tax withheld 6 State/Payers state no. General Instructions forcurrent1 local income tax return, when required. www.irs.gov/Form1099R Form 1099-R 1 CORRECTED (if checked) www.irs.gov/Form1099RNotice, see the form. in some cases) $ $ 18 State income 2nd TIN not.$ $ Certain InformationReturns. $ Form 1099-R CORRECTED (if checked) OMB No. 1545-0119 2023 $ Grossdistribution 2aTaxableamount 12 OMB No. 1545-0119 2023Form(Rev. 1-2022)41-0852411 16 State tax withheld 17 State/Payers state no. $ $ $ 7 State income Front Blank 2b Front Blank Taxableamount 12 Distributions From Pensions,2bTaxableamount $distribution Distributions From Pensions, Grossdistribution 2a Annuities, Retirement orAnnuities, Retirement or $ Account number (see instructions) Prot-Sharing Plans, IRAs,Prot-Sharing Plans, IRAs, Insurance Contracts, etc. Insurance Contracts, etc.1099-MISC$ Form1099-NEC(Rev. 1-2022) $ www.irs.gov/Form1099NEC Department of the Treasury - Internal Revenue Service Taxableamount $distribution FATCA Filing13Date of payment notdetermined Total FATCA Filing13Date of payment1099LTC Long-Term Care and Accelerated Death Benefits Payments under a long-term care insurance contract and accelerated death benefits paid under a life insuranceAll amounts Last day of February* January 31 Do Not Cut or Separate Forms on This P www.irs.gov/Form1099MISC 41-0852411 notdetermined Total requirement requirementDepartment of the Treasury - Internal Revenue ServiceageDo Not Cut or SDo Not Cut or Separate Forms on This PageDo Not Cut or Separate Forms on This Page PAYER\'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.PAYER\'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and phone no.eparate Forms on This Pagecontract or by a viatical settlement provider. 7171 VOID CORRECTED with 1099 Instructionswith W2 Instructions 9595 VOID CORRECTED PAYERS name, street address, city or town, state or province, country, ZIPOMB No. 1545-0116 PAYERS TIN RECIPIENTS TIN PAYERS TIN RECIPIENTS TINor foreign postal code, and telephone no. or foreign postal code, and telephone no. on back side. on back side. Employeecontributionscontributions/Designatedor inbox gain Employeecontributionscontributions/Designatedor RECIPIENT COPIES1099MISC Miscellaneous IncomeRent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. $600 or more, except $10 PAYERS name, street address, city or town, state or province, country, ZIP$ 1 Rents OMB No. 1545-0115 MiscellaneousForm1099-NEC Nonemployee$ 3Capital 2a) (included 4Federalincometaxwithheld5Roth insurancepremiums $ 3Capital 2a) (included 4Federalincometaxwithheld5Roth insurancepremiumsForm1099-MISC (Rev. January 2022) Compensation inbox gainor more for royalties $ 2 Royalties PAYERS TIN (Rev. January 2022) Information $ 1 Nonemployee compensation For calendar year Copy A $ 9a 6Net employesecurities $7Distributioncode(s) Total SIMPLE $8Other % $ 9a 6Net employesecurities $7Distributioncode(s) Total SIMPLE $8Other %IRA/ IRA/For calendar yearRECIPIENTS TIN 20 in unrealizedrs appreciation SEP/ in unrealizedrs appreciation SEP/3 Other income 4 Federal income tax withheld Copy A For Internal RevenueYourpercentageoftotaldistribution 9b employee$ contributions Yourpercentageoftotaldistribution 9b employee$ contributions Payments to crew members by owners or operators of ng boats including payments of proceeds from sale of catch. All amounts PAYERS TIN RECIPIENTS TIN $ RECIPIENTS name For2 Payer made direct sales totaling $5,000 or more of3 Service Center %$ %$$ consumer products to recipient for resale File with Form 1096. RECIPIENT\'S name, street address, city or town, state or province, country, and ZIP or foreign postal code RECIPIENT\'S name, street address, city or town, state or province, country, and ZIP or foreign postal code5 Fishing boat proceeds 6 Medical and health careInternal Revenue payments Service Center For Privacy Act and current Street address (including apt. no.) Paperwork Reduction Act Notice, see the $ File with Form 1096. 4 Federal income tax withheld General Instructions forSubstitute payments in lieuReturns. Section 409A income from nonqua d deferred compensation plans (NQDCs. All amounts RECIPIENTS name $ City or town, state or province, country, and ZIP or foreign postal code $ 5 State tax withheld 6 State/Payers state no. Certain Information Account number (see instructions) 11st year of desig. Roth contrib. $ 10Amount allocable to IRR within 5 years Account number (see instructions) 11st year of desig. Roth contrib. $ 10Amount allocable to IRR within 5 years 7 Payer made direct sales8 of dividends or interest For Privacy Act7 State incometotaling $5,000 or more of$ 2nd TIN not.$ $ $ 14State tax withheld 15State/Payers state no. 16 $ State distribution $ 14State tax withheld 15State/Payers state no. 16 $ State distributionJanuary 31** Street address (including apt. no.) Account number (see instructions) and Paperwork$ $ $ 17Local tax withheld 18Name of Locality 19 $ Local distribution $ 17Local tax withheld 18Name of Locality 19 $ Local distributionconsumer products to recipient for resale 1099-NECReduction Act www.irs.gov/Form1099NEC Department of the Treasury - Internal Revenue ServiceFormattorney(Rev. 1-2022) Notice, see the $600 or more $ 9 Crop insurance proceeds 10 Gross proceeds paid to an41-0852411 Copy C For Recipients Records is Service. Department of the Treasury Copy B Report this income on your federal tax return. Department of the TreasuryPayments to a physician, physicians corporation, or other supplier of health and medical services. IssuedDo Not Cut or Separate Forms on This PageDo Not Cut or Separate Forms on This Page ThisinformationbeingfurnishedtotheInternalRevenue Internal Revenue Service LR4 If this form shows federal income tax withheld Internal Revenue Servicecurrent General mainly by medical assistance programs or health and accident insurance plans. City or town, state or province, country, and ZIP or foreign postal code 11 Fish purchased for resale 12 Section 409A deferrals Instructions forCertainwww.irs.gov/Form1099R in box 4, attach this copy to your return. www.irs.gov/Form1099R(5175)$7171 InformationVOID CORRECTED13 $ PAYER $ Returns. OMB No. 1545-0116S name, street address, city or town, state or province, country, ZIP 14 Excess golden parachute or foreign postal code, and telephone no.15Fish purchases paid in cash for resale. $600 or more Account number (see instructions) requirement $ payments $ compensation 18 State income Form1099-NEC Nonemployee 2nd TIN not.16 State tax withheld 17 State/Payers state no. (Rev. January 2022) CompensationFor calendar year$ $ 20 Crop insurance proceeds. $600 or more February 28* Form1099-MISC(Rev. 1-2022)LMA 41-0852411 5110 $ PAYERS TIN RECIPIENTS TIN $ 1 Nonemployee compensation Copy A$www.irs.gov/Form1099MISC Department of the Treasury - Internal Revenue Service For Internal Revenue RECIPIENTS name 2 Payer made direct sales totaling $5,000 or more ofService Centerconsumer products to recipient for resale File with Form 1096.3 For Privacy Act andSubstitute dividends and tax-exempt interest payments reportable by brokers. $10 or more February 15* Street address (including apt. no.) $ 4 Federal income tax withheld Paperwork Reduction Act City or town, state or province, country, and ZIP or foreign postal code 5 State tax withheld 6 State/Payers state no. Notice, see the currentAPEX L9BLGeneralCertain Information Instructions forReturns.7 State incomeAccount number (see instructions) 2nd TIN not.$ $INKS RESISTANT HEAT G USIN DETACH BEFORE MAILING PAPER BOND LASER OCRDETACH BEFORE MAILING Gross proceeds paid to attorneys. $600 or more February 15* Form1099-NEC(Rev. 1-2022)NECLMA41-0852411NEC5110 $ $ Front Blank TFP 5174www.irs.gov/Form1099NEC Department of the Treasury - Internal Revenue Service7575 VOID CORRECTED APEX LSAwith 1099 InstructionsZIP or foreign postal code, and telephone number A U.S. account for chapter 4 purposes to which you made no payments during the year that are reportable on any applicableAll amountsJanuary 31** 2-UP FILERS name, street address, city or town, state or province, country, 1Date of closing OMB No. 1545-0997 Proceeds From RealTFP 5160MANUFACTURED ONMANUFACTURED ON OCR LASER BOND PAPER USING HEAT RESISTANT INKSForm1099-SForm 1099 (or a U.S. account to which you made payments during the year that do not reach the applicable reporting threshold (including $10) on back side. $ 2Gross proceeds (Rev. January 2022) Estate Transactionsfor any applicable form 1099) reported pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)( A). Each sheet contains information for two Recipients. All copies areFILERS TIN TRANSFERORS TIN 3 For calendar year Copy AAddress (including city, state, and ZIP code) or legal descriptionFor Internal RevenueAggregated direct sales of consumer goods for resale. $5,000 or more January 31** printed separately and the employee copies must be collated forTRANSFERORS name 4 Check here if the transferor received or will receiveService CenterFile with Form 1096. Street address (including apt. no.) property or services as part of the consideration For Privacy Act transferorand Paperwork 1099NEC Nonemployee CompensationPayments for services performed for a trade or business by people not treated as its employees.Examples: fees to$600 or more envelope insertion. Forms are sold in packages of 50 (8-1/2" x 11") City or town, state or province, country, and ZIP or foreign postal code 5 Check herealien,if the foreign . . . . . is a. foreign . .person . Reduction Act (nonresidentpartnership, foreignestate,Notice, see the or foreign trust) current General Account number (see instructions) 6Buyers part of real estate tax Instructions for January 31 January 31 sheets yielding 100 individual 1099 forms. Bulk packages of 500Do1099-Swww.irs.gov/Form1099S Certain Information Returns.subcontractors or directors and golden parachute payments. Front Blank Form(Rev. 1-2022) 41-0852411 $ Department of the Treasury - Internal Revenue ServiceNotCutorSeparateFormsonThisPageDoNotCut orSeparateFormsonThisPage Aggregated direct sales of consumer goods for resale. $5,000 or more with 1099 Instructions7575 VOID CORRECTED OMB No. 1545-0997sheets yielding 1,000 forms are available.FILERS name, street address, city or town, state or province, country, 1Date of closing Form1099-S Proceeds From Real ZIP or foreign postal code, and telephone number1099OID Original Issue Discount OID on U.S. Treasury obligations and tax-exempt OID are also reported on this form. Stated interest (other than stated$10 or more Last day of February* January 31** on back side. 2Gross proceeds (Rev. January 2022) Estate Transactions4-UP BOX TRANSFERORS name For calendar year For interest that is OID) may be reported on this form. FILERS TIN TRANSFERORS TIN $ 3Address (including city, state, and ZIP code) or legal description Copy AInternal Revenue Service Center1099PATR Taxable Distributions Received FromCooperatives Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and$10 or more Last day of February* January 31 Street address (including apt. no.) 4 Check here if the transferor received or will receiveFile with Form 1096. certain pass-through credits. 4-UpformsareavailableforRecipientandPayercopiesinCity or town, state or province, country, and ZIP or foreign postal code 5property or services as part of the consideration . . . . . . . .For Privacy Act Check here iftransferor is a foreign and Paperwork the foreign partnership, foreign person Reduction Act (nonresident alien,. estate, Notice, see the pre-printed and blank formats. Pre-printed forms are grouped byAccount number (see instructions) 41-0852411 $ or foreign trust)current General 6Buyers part of real estate tax Instructions for Certain Information Returns.1099Q Payments from Education Programs (Under Sections 529 and 530) Earnings from qualified tuition programs and Coverdell ESAs. All amounts Last day of February* January 31 Front Blank Form(Rev. 1-2022) www.irs.gov/Form1099S Department of the Treasury - Internal Revenue ServiceDo1099-S the required envelope they use.NotCutorSeparateFormsonThisPageDoNotCut orSeparateFormsonThisPage1099R Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations. $10 or more Last day of February* January 31 with 1099 Instructions7575 VOID CORRECTED OMB No. 1545-0997FILERS name, street address, city or town, state or province, country, 1Date of closingZIP or foreign postal code, and telephone numberForm1099-S Proceeds From Real 1099S Proceeds From Real Estate Transactions Gross proceeds from the sale or exchange of real estate and certain royalty payments. Generally, $600 or more Last day of February* February 15 3-UP HORIZONTAL on back side. FILERS TIN TRANSFERORS TIN $ 2Gross proceeds (Rev. January 2022) Estate TransactionsFor calendar year3Address (including city, state, and ZIP code) or legal description Copy A1099SA Distributions from an HSA, Archer MSA, or Medicare Advantage MSA Distributions from an HSA, Archer MSA, or Medicare Advantage MSA. All amounts Last day of February* January 31 Available as a pre-printed form or as a blank form with perforationsL3BL 5211 TRANSFERORS name 4 Check here if the transferor received or will receiveFor Internal Revenue Service CenterFile with Form 1096. For Privacy Act 3921 Exercise of an Incentive Stock Option Under Section 422(b) Transfer of stock pursuant to the exercise of an incentive stock option under section 422(b). All amounts Last day of February* January 31 and backer copy. Provides Employee Copy B, 2 and C with oneStreet address (including apt. no.) 5property or services as part of the consideration . . . . . . . . and Paperwork Check here if the transferor is a foreignperson Reduction Act City or town, state or province, country, and ZIP or foreign postal code (nonresident alien,.foreign partnership, foreignestate, Notice, see the or foreign trust)current General Instructions for 3922 Transfer of Stock Acquired Through an Employee Stock PurchaseTransfer of stock acquired through an employee stock purchase plan under section 423(c). All amounts Last day of February* January 31 employee per page. 100 forms per package. Also available in bulkAccount number (see instructions) LSA 41-0852411 5160 $ 6Buyers part of real estate tax Certain Information Returns.Form1099-S(Rev. 1-2022) www.irs.gov/Form1099S Department of the Treasury - Internal Revenue ServicePlan Under Section 423(c) packages of 500 forms. 5498 IRA Contribution Information Contributions (including rollover contributions) to any individual retirement arrangement (IRA) including a SEP, SIMPLE,All amounts May 31 (To Participant) For FMV/RMD/and Roth IRA; Roth conversions; IRA recharacterizations; and the fair market value (FMV) of the account (includingSIMPLE IRA contributions, January 31; For all other information on hard-to-value assets). contributions, May 315498ESA Coverdell ESA Contribution Information Contributions (including rollover contributions) to a Coverdell ESA. All amounts May 31 April 305498SA HSA, Archer MSA, or Medicare Advantage MSA Information Contributions to an HSA (including transfers and rollovers) or Archer MSA and the FMV of an HSA, Archer MSA, orAll amounts May 31 (To Participant) Medicare Advantage MSA. 34 May 31 35*The due date is March 31 if filed electronically. **The due date is March 15 for reporting by trustees and middlemen of WHFITs.'