b'2022 FILING REQUIREMENTS1099 Forms: Payment statement for payments made to non-employees of a business, or for other reasons as required by the government. 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 Date Form Title What to Report Amounts to Report To IRS/SSA To Recipient(unless indicated otherwise) Form Foreign Persons U.S. Source Income Subject toIncome such as interest, dividends, royalties, pensions and annuities, etc., and amountsAmounts to Report To IRS/SSA To RecipientTitle What to Report1042S withheld under Chapter 3. Also, distributions of effectively connected income by publicly tradedSee form instructions March 15 (unless indicated otherwise)Withholding March 15pInacrotnmeers shuipcshoars n inotmerineeste, sd.ividends, royalties, pensions and annuities, etc., and amounts Foreign Persons U.S. Source Income Subject to 1042S Transmittal of Employer-Provided Health Insurancewithheld under Chapter 3. Also, distributions of effectively connected income by publicly tradedSee form instructions InsuMraanrceh C15arrierMarch 151094B Withholding Summary transmittal record of 1095-Bs. TBD N/AOffer and Coverage Information Returns partnerships or nominees. submits February 28*Transmittal of Employer-Provided Health InsuranceInsurance Carrier 1094B Transmittal of Employer-Provided Health InsuranceSummary transmittal record of 1095-Bs. TBD Feb 28 Paper, April 1 e-le January 311094C Offer and Coverage Information Returns Summary transmittal record of 1095-Cs TBD submits February 28* N/ATransmittal of Employer-Provided Health InsuranceInsuran1094C Health Coverage Which months the insured and his or her family was covered under the plan. TBD Feb 28 PcaepCarer, rAier Submits pril 1 e-le January 311095B Offer and Coverage Information Returns Summary transmittal record of 1095-Cs Feb28 Paper, March 31 e-le1095C Employer-Provided Health Insurance Offer and Coverage Whether or not the employer offered health coverage to employees. TBD InsuranJcaenCaruarryier Submits31 January 31*1095B Health Coverage Which months the insured and his or her family was covered under the plan. TBD Feb28 Paper, March 31 e-leMortgage interest (including points) and certain mortgage insurance premiums you received in the(To Payer/Borrower) 1098 Mortgage Interest Statement course of your trade or business from individuals and reimbursements of overpaid interest. $600TBD or more Last dJaayn oufa Frye b3r1uary* JaJanuary 31*1095C Employer-Provided Health Insurance Offer and Coverage Whether or not the employer offered health coverage to employees. nuary 31Contributions of Motor Vehicles, Mortgage interest (including points) and certain mortgage insurance premiums you received in theGross proceeds (To D(oTnoo Pr)a 3ye0r /dBaoyrsr ofrwoemr ) date 1098C Mortgage Interest Statement course of your trade or business from individuals and reimburse $600 or more Last day of February* of sale or contribution Boats, and Airplanes Information regarding a donated motor vehicle, boat, or airplanements of overpaid interest. of more than $500 January 3110 Ctoundterinbut Ltioann Interest Statement S dentt iloona nre ingtaerrdeisntg r eac deoivneadte idntmheo tcooru vresheic olef ,y booura tt,r aodr ea iorpr lbaunseiness. G$r6o0s0s opr omcoeereds Last day of FFeebbrruuaarryy* (To DonorJ) a3n0u daary s3 1from date S s of Motor Vehicles,109988ECBoats, and Airplanes Intfuorma of more than $500 Last day of* of sale or contributionQu d tuition and related expenses, reimbursements or refunds, and scholarships or grants 1 T Tuition Statement Sudent loan interest received in the course of your trade or business. S$e6e0 i0n sotrr umcotiroens LaassttddaayyooffFFeebbrruuaarryy* Ja nuuaarryy33111009988E Student Loan Interest Statement (otptional). L * J anQu d tuition and related expenses, reimbursements or refunds, and scholarships or grants Information about the acquisition or abandonment of property that is security for a debt for(To Borrower) 10989TA Tuciqtiounis iStitoant eomr Aebntandonment of Secured Property which you are the lender. See instructions Last day of February* January 31A (optional). All amounts Last January 31A Inafolersm oart iroend aemptionbout thes aocf qseucisuitriiotine so,r f autbuarendso tnramnesanct otiof pnrso, pceormtym thoadti tise s,e acnudri tbya frotre raedxecbhta fnogr eAll amounts Last day of February (To Borrower) 1099AB Prcoqcueiseidtiso nF roor mAb Barnodkoenr amnedn Bt oafr Steerc ured Property S All amounts Last day of February* February 15**Exchange Transactions w January 31trahnicsha ycotioun asr.e the lender.Proceeds From Broker and BarterCalnecse ollra trieodne omf pat dioenbs t oofw sedc utorities, afuntcuiraels i ntsratintustaiocnti,o tnhse, cFoemdemraol dGitoievse, rannmde bnatr, tae rc erexdciht aunngioe n,Last day of February* February 15**1099B S All amounts1099C Exacnhcaenllgateio Tnr aonf sDaecbtitons traTnCs,a FcDtioICns, .NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, or$600 or more Last day of February* January 31C Ranayn coergllaatnioizna toiof nahdaevbitn ogw ae d to anatn tcraiadl ein osrt ibtuutsioinne, sthse o Ff leednedrianlg G moovenrenym. ent, a credit union, C1099C Cancellation of Debt R Amounts$ o6f0 s0t ocr km oorr peropertyLast day of February* (To JSahnauraerhyo 3ld1ers) InTfoCrm, FaDtiIoCn,aNbCoUutA c,a as mh, islitaorcyk d, oerp oatrhtmere pnrto, tpheert Uy .fSro. mP oasnt alc Sqeurivsitcioen,tohfe c Poonstrtoal oRra thee C soumbsmtaisnstiaol n, or 1099CAP Changes in Corporate Control and Capital Structure ch valued at $1,000 or more Last day of February* January 31anya nogrge ain iczaptiiotanl hsatrvuinctgu areof a coarpnot traratdioen .or business of lending money.Inifsotrmibuation sa,b souucth c as hd,i vsitdoecnkd, os,r coathpeitra lp groapine rdtiys tfriobutions, or nontaxam an acquisition ofb cleo ndtirsotlr iobru tihoen su, tbhsatta nwteiare lA$m10o uonrt ms ofr es,t oecxkc eopr tp $ro6p0e0r toy r (To Shareholders) 1099CDIAVP Changes in Corporraibteu Ctionstrol and Capital Structure D Last day of February* January 31**Dividends and Dist c va mlueodre a fto $r 1liq,0u0id0a otiro mnsore Last day of Februar January 31phaaidn ogne isnt occakp aitnald liquidation structure of dai sctorirbpuotrioantios.n.D $1$01 o0r omr omreo,r e for refunds except $600 or1099DGIV Dievritdaein dGso avnernme Uinsetrmibpultoioynms,e snut cohm asp ednivsiadteionnd,s s, tcaatep iatanld g laoinc adl isntcriobmuteio tnasx, roerf unnodnsta, xaagbrilceu dltiusrtrailb puatioynmse, nthtsa,tawned reLast daayyooffFFeebbrruuaarryy * January 31**C d Distnritb Puatiyomnsents paid on stock and liquidation distributions.more for liquidations Last dtaxable grants. and unemploymentUnemployment compensation, state and local income tax refunds, agricultural payments, and$10 or$ m10o roerfmoro rere funds 1099IGNT Inetertraeisnt GInocvoemrnement Payments taxable grant ($600 or more in some cases) Last day of February * January 31**C Interest incoms.e. and unemployment Last day of FebruaryIn P $10 or moreLast day of February1099ILNTTC Lotenrge-sTte Irnmc oCmaere and s Inateyrmesetn itnsc uonmdee.r a long-term care insurance contract and accelerated death bpaid under aAll amounts Last day of February* January 31**Accelerated Deathlife insurance contract or by a viatical settlement provider ($600 or more in some cases)Long-Term Care andPaR yemnet notrs r ouynadletyr pa aloynmge-ntetrsm; p craizrees i nasnudr anwcaer dcso nthtarat cat raen not for services, such as winnind accelerated death bpagids uon nder a 1099LTC Accelerated Deaths lifeT Vin sour rraandcioeschoonwtras.c (t ioncr lbuyd ian gv iaptaicyaml esnetttsl ermepeonrtt epdr opvuidrseurant to an election described in Regulations$600 or more, except $10 orLast day of February* January 31All amountsMiscellaneous IncomeR 2 )). more for royaltiess n )iii) (A ecnttio onr 1ro.1y4a7lt1y -p4a(dy)m(5e)n(it)s(A; p) roizr erse paonrdt eadw aasr dse sthcaritb aerde ino Rt efogru slaetrivoincse s,e scuticohna1s.1 w4i7n1n0in4g(ds )o( $600 or more, except $10 orV moArellfaomr roouyntsalties T ay omr erandtsio t os hcorewws .m (inemclubdeirnsg b pya oywmneenrts os rer poopretreadt oprusr osuf ant tnog a bno ealtesc itniocnlu ddeinsgc rpibaeydm ienn Rtse ogf ulations PMiscellaneous Incomes 2)iii) (A)).perocctieoen d1s. 1fr4o7m1 -s4a(dle) (o5f) c(i)a(tAch) .or reported as described in Regulations section 1.147104(d)((Also, use to report direct sales of $5,000Section 409Aincome from nonqua d deferred compensation plans (NQDCs). All amounts January 31 ** Payments to crew members by owners or operators ofng boats including payments of All amounts or more of consumer goods for resale.) proPaycmeeendtss f rtoom aspahlyes oicf iacnat, cphh.ysicians corporation, or other supplier of health and medical services.(Also, use to report direct sales of $5,000Section 409Aincome from nonqua d deferred compensation plans (NQDCs). $6l0l a0m oor umnotsreJanuary 31 **or more of consumer goods for resale.) Issued mainly by medical assistance programs or health and accident insurance plans. A February 28 *P ayymmeennttsstfoo ra s perhvyicsiecsia pneP a , rpfohrymsiecdia nfosrac otrrapdoera otiro bnu, soirn oetshse br ys uppepolpieleronfo ht etraelathte adn das m itesd eicmapl sloeyreveicse. s.$600 or moreDue date is January 1099MISC (s .1471(d)I insculuedd inmga pinalyy mbye nmtse dreicpaol ratesds isptuarnscuea nptr toog aranmelse cotri ohne adleths carnibde adc icni dReengtu inlastuioransn csee cptliaonns 1. 31 foFebr borthu arpayp 28er and *(2a)y(imii)(An)t)s. Efoxra smerpvliecse:s f epeesrf otor msuebdc fonr tara tcratodres or bduirseicnteosrs abnyd p geolpdle nn opat trraecahtuetde a psa iytsm emntpsl.oyees.$600 or moreDue date is January P e electronicreturns. 1099MISC (inischlu pduinrcgh paasyems epnatidsrinep coarsthed f opru rressuaalne.t to anelection described in Regulations section 1.1471(d) $600 or moreF 31 for both paper and (2r)o(iipi) i(nAs)u).r aEnxcaem pprloecs:e efedess. to subcontractors or directors and golden parachute payments. $600 or more electronicreturns. CFuisbhs ptiuturcteh dasiveids epnadid a innd c taasxh- efoxer mrepsta linet.erest payments reportable by brokers. $$61000oorr m moorree February 15 *S Crroopss in psruorcaenecdes p proaicde teod ast.torneys. $6 February 15 *G $60000oorrmmoorreeSubstitute dividend and tax-exempt interest payments reportable by brokers. $10 or more February 15 *A U.S. account for chapter 4 purposes to which you made no payment during the year that are rerpoosrsta pbrloe coene adns yp aapidp tloic aatbtloer nFeoyrsm. 1099 (or a U.S. account to which you made payment duringAll amou$6nt0s0 s o (ri nmcolurdeing $0) February 15 *Gth U January 31 **A e .ySe.a ar cthcoaut dnto f onro ct rheaapcthe rt h4e p auprpolisceasb lteorwephiocrhti nygo uth mreasdheo lndo fo pra aynmye anpt pdluicrainbgle t hfoer yme a1r0 t9h9a) t are reportaebdl ep uorns uaannyt atop palnic ealbelcet Fioonr mde 1s0cr9i9be (do ri na RUe.Sgu. alactcioonusn st etoc twiohnic 1h. 1y4o7u1 m-4a(d)e(5 p) a )(mAe). nt duringAll amounts s (including $0)(iy January 31 **1099OID Original Issue Discount The 1099NEC replaces the 1099MISC, for the overall process for reporting nonemployee$10 or more Last day of February* January 311099NECNonemployee Compensation Otrhigei nyaela Irs sthuaetDdois cnoout nretach the applicable reporting threshold for any applicable form 1099)January 31January 31**compensation for the 2020 tax year(i)(A). reported pursuant to an election described in Regulations section 1.1471-4(d)(5)Distributions from cooperatives passed through to their patrons including any domestic 1099PATR Tarixgainbalel Issue Discount O $1100oorrmmoorree L assttddaayyooffFFeebbrruuaarryy* Januarryy3131**1099OID ODistributions Received From Cooperatives proigdinuaclti oIsns aucet iDvitsiecso udnetduction and certain pass-through credits $ La * JanuaP(UnderDistributions from cooperatives passed through to their patrons including any domestic 1099PQATR Taaxyambelen tD firsotmrib utions Re Ecediuvceadt iForno Pmr oCgoroampesratives Earnings from qual d tuition programs and Coverdell ESAs. $or more Last day of February* January 31Sections 529 and 530) production activities deduction and certain pass-through credits A1ll0 amounts LasPaisytmribeunttio fnrosm F rom Pens iEodnusc, aAtnionnu Pitireosg, rRaemtisr e(Umnednet r orDistributions from retirement orharing plans, any IRA, insurance contracts, and IRA D1099QR Sections 52in9g a Pnlda n5s3,0 I)RAs, Insurance Contracts, etc. Earnings from qual d tuition programs and Coverdell ESAs. $1ll0 a moro munotrse Last day of February* January 31recharacterizations. A1099RS Distributions From Pensions,T Arannnsuaitcietiso,n Rs etirement orD $600 or more Last day of February* February 15Proceeds From Real EstateGirsotsrisb uptrioocnes efrdosm fr oremtir tehme esnatle o or r exchahnagrein ogfprelaanl se,s atantyeIaRnAd,cinesrutarainn rcoey caoltny tpraacytms,e anntds. IRA$10 or more Last day of February January 31ing Plans, IRAs, Insurance Contracts, etc. recharacterizations.Distributions from an HSA, Archer MSA, or Medicare 1099SA P G yalty payments. $A6l0l 0a moro munotsre Last day of February* FArdovcaenetadgs eF MroSmA Real Estate Transactions Dirsotsrisb uptriocnese frdosm fr oamnHthSeA s, aAlerc ohre erx MchSaAn,g oer Mof erdeaicla erset aAtdev andta cgeer tMaiSn Aro. Jeabnruuaarryy31153099291SA Exisetrcibisueti onf sa fnr oInmc eant iHveS AS,t oAcrkc hOepr tMionS AU,n odre Mr Section 422(b) T rcise or fM aend iinccaeren tAivdev satnotcakg eo pMtioSnA .under section 422(b). A L assttddaayyooffFFeebbrruuaarryy* Ja nuuaarryy3311D edicare 1 Advantage MSA Driasntrsibfeurt ioofn sst forcokm p aunrs HuSanAt,tAo rtchhee er xMeSA, o Allllaammoouunnttss La * J anTransfer of Stock Acquired Through an Employee Stock 3992212 Pxuercrchiassee o Pf alann I nUcnednetriv See Sctoiocnk 4O2p3t(iocn)Under Section 422(b) Trraannssffeerrooffssttoocckkpacuqrsuuiraendttthor tohueg ehx aenrc eismep olof yaene i nsctoecnkti vpeu srctohacsk eo pptlaionnuunnddeerrsseeccttioionn442232((cb)) A La * Ja nuuaarryy33113 E T Allllaammoouunnttss LassttddaayyooffFFeebbrruuaarryy* J anTransfer of Stock Acquired Through an Employee StockA) 3922 P Contributions (inkc alucdqiunigre rdo ltlhorvoeur gcho nantr ibemutpiolonsy)e eto s atoncy kin pduirvcidhuaasle r eptliarenm unendte ar rsreacntgioenm 4e2n3t ((cI)R. All amounts Last day of February* (ToJ aPnauraticryip 3a1nt)Transfer of stoc5498 IRuArc Chaosnetr iPbluatnio Un nIndfeor mSeactitoionn 423(c) including a SEP, SIMPLE, and Roth IRA; Roth conversions; IRA recharacterizations; and the fairAll amounts May 31 For FMV/RMD January 31; moanrktreibt uvtaiolunes((FinMclVu)d oinf gth reo lalocvceoru cnotn. tributions) to any individual retirement arrangement (IRA)For co(Tnotr Pibaurttiiocnips,a Mnt)a y 31C5498ESA IRoAv eCrodenltlr EibSuAtio Cno Inftorirbmutaiotino nInformation incolnutdribnugt aio nSsE (Pin, cSluIMdiPnLgE ro, allonvde Rr coothn tIRribAu; tRioontsh) tcoo nav Cerosvioerndse; lIlR EAS Are.characterizations; and the fairAll amounts May 31 For FMV/ARMprDil 3 J0anuary 31; C Cmarket value (FMV) of the account. For contributions, May 31HSA, Archer MSA, or MedicareAdvantage MSAContributions to an HSA (including transfers and rollovers) or Archer MSA and the FMV(To Participant) 5449988ESSAA Inofovremrdaetliol EnSA Contribution Information ofo anntr iHbSutAio,n Asr c(ihnecrlu MdiSnAg ,r orll oMvedr icoanretr iAbduvtiaontsa) gteo Ma CSAov. erdell ESA. All amounts May 31 A5 C C All amounts May 31 Mpariyl33015498SA HSA, Archer MSA, or MedicareAdvantage MSAContributions to an HSA (including transfers and rollovers) or Archer MSA and the FMVAll amounts May 31 (To Participant) Information of an HSA, Archer MSA, or Medicare Advantage MSA. May 31*The due date is March 31 if filed electronically. **The due date is March 15 for reporting by trustees and middlemen of WHFITs.26'