b'2024 FILING REQUIREMENTS1099 GUIDE TO INFORMATION RETURNS Paper Filing Due DateFORM TITLE WHAT TO REPORT AMOUNTS TO REPORT TO IRS TO RECIPIENT (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-file1095B Health Coverage Certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage TBD Insurance Carrier and therefore are not liable for the individual shared responsibility payment. submits Feb 28 Paper,March 2March 31 e-file1095C Employer-Provided Health Insurance Offer and Coverage Information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for employees TBD January 31 March 21098 Mortgage Interest Statement Mortgage interest (including points) and certain mortgage insurance premiums you received in the course of your trade or business from$600 or more Last day of February* (To Payer/Borrower) 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 received in the course of your trade or business. $600 or more Last day of February* January 311098T 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 311099B 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**1099C Cancellation of Debt Cancellation of a debt owed to a financial institution, the Federal Government, a credit union RTC, FDIC, NCUA, a military department, $600 or morethe U.S. Postal Service, the Postal Rate Commission or any organization having a significant trade or business of lending money. Last day of February* January 311099CAP 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. Over $1000 (To Shareholders)Last day of February* January 31(To Clearing Organization) January 51099DIV 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 Last day of February* January 31**or more for liquidations1099G 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 31and unemployment1099INT Interest Income Interest income. Tax-exempt interest and U.S. Savings Bonds and Treasury obligations interest are also reported on this form. $10 or more ($600 or Last day of February* January 31**more in some cases)1099K Payment Card and Third Party Network TransactionsPayment card transactions. All amountsFebruary 28* January 31 Third-party network transactions. $600 or more1099LTC 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 viaticalAll amounts Last day of February* January 31settlement provider.1099MISC 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 or more for royalties Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. All amounts Section 409A income from nonqualified deferred compensation plans (NQDCs.) All amounts $600 or more January 31**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. Fish purchases paid in cash for resale. $600 or more Crop insurance proceeds. $600 or more February 28* Substitute dividends and tax-exempt interest payments reportable by brokers. $10 or more February 15** Gross proceeds paid to attorneys. $600 or more February 15** A U.S. account for chapter 4 purposes to which you made no payments during the year that are reportable on any applicable Form 1099 (or aAll amounts U.S. account to which you made payments during the year that do not reach the applicable reporting threshold for any applicable form 1099) (including $0) January 31**reported pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)( A). Aggregated direct sales of consumer goods for resale. $5,000 or more January 31**1099NEC Nonemployee CompensationPayments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or$600 or moredirectors and golden parachute payments. January 31 January 31 Aggregated direct sales of consumer goods for resale. $5,000 or more1099OID Original Issue Discount OID on U.S. Treasury obligations and tax-exempt OID are also reported on this form. Stated interest (other than stated interest that is OID)$10 or more Last day of February* January 31**may be reported on this form.1099PATR Taxable Distributions Received From Cooperatives Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits. $10 or more Last day of February* January 311099Q Payments from Qualified Education Programs Earnings from qualified tuition programs and Coverdell ESAs. All amounts Last day of February* January 31(Under Sections 529 and 530)1099R Distributions From Pensions, Annuities, Retirement or Distributions from retirement or profit-sharing plans, any IRA, insurance contracts and IRA recharacterizations. $10 or more Last day of February* January 31Profit-Sharing Plans, IRAs, Insurance Contracts, etc1099S 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 151099SA 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 313921 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 313922 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 31Plan Under Section 423(c)5498 IRA Contribution Information Contributions (including rollover contributions) to any individual retirement arrangement (IRA) including a SEP, SIMPLE and Roth IRA; RothAll amounts (To Participant) For FMV/RMD/SIMPLE IRA contributions, conversions; IRA recharacterizations; and the fair market value (FMV) of the account (including information on hard-to-value assets). May 31 January 31; For all other 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 or Medicare Advantage MSA. All amounts May 31 (To Participant)May 3163*The due date is March 31 if filed electronically. **The due date is March 15 for reporting by trustees and middlemen of WHFITs.If any date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.'