b'2021 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 Report See form instructions March 15 March 151042S Withholding withheld under Chapter 3. Also, distributions of effectively connected income by publicly traded(unless indicated otherwise)partnerships or nominees.Foreign Persons U.S. Source Income Subject toIncome such as interest, dividends, royalties, pensions and annuities, etc., and amounts 1042S Transmittal of Employer-Provided Health Insurancewithheld under Chapter 3. Also, distributions of effectively connected income by publicly tradedSee formTBD instructions Insurance CarrierMaN/A1094B Wthholding Summary transmittal record of 1095-Bs. March 15 rch 15Ofifer and Coverage Information Returns partnerships or nominees. submits February 28*Transmittal of Employer-Provided Health Insurancerier 1094C Transmittal of Employer-Provided Health InsuranceSummary transmittal record of 1095-Cs N/A1094B Offer and Coverage Information Returns Summary transmittal record of 1095-Bs. TBD FebIn 2s8u Praapnecre,ACparirl 1 e-file January 31Offer and Coverage Information Returns submits February 28*Transmittal of Employer-Provided Health InsuranceInsuranceCarrier Submits 1095B Offer and Coverage Information Returns Which months the insured and his or her family was covered under the plan. Febb28Paper March1094C Health Coverage Summary transmittal record of 1095-Cs TBD Fe 28 Paper, , April13 1e -e-filefile January 311095C 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-fileMortgage interest (including points) and certain mortgage insurance premiums you received in the(To Payer/Borrower) 1098 Mortgage Interest Statement course of your trade or businessf ffered health coverage to employees. $600 or more * January 311095C Employer-Provided Health Insurance Offer and Coverage Whether or not the employer o rom individuals and reimbursements of overpaid interest. TBD Last dJaayn oufa Frye b3r1uary January 31*Contributions of Motor Vehicles, M Gross proceeds(To D(oTnoo Pr)a 3ye0r d/Baoyrsr ofrwoemr)date Infoorrtmgaagteio nin treergeasrtd (iinngc lau d Last day of February1098C Mortgage Interest Statement diongn aptoedin tms)o atondr v ceehrictalein,bmooartt,g oarg aei ripnlsaunreance premiums you received in the$600 or more Last day of February* of sale or contr 3ib1ution Boats, and Airplanes course of your trade or business from individuals and reimbursements of overpaid interest. of more than $500 January1098E C Student loan interest received in the course of your trade or business. G$r6o0s0s opr omcoeeredsLast day of February* (To DonorJ) a3n0u daary s3 1from date Stoundterinbut Ltioanns oInf tMeroetsot rS Vteahteicmleesn,t1098CBoats, and Airplanes Information regarding a donated motor vehicle, boat, or airplane of more than $500 Last day of February* of sale or contributionQu d tuition and related expenses, reimbursements or refunds, and scholarships or grants 1098T Tuition Statement S See instructions Last day of February* January 311098E Student Loan Interest Statement (otputdioenat l)o.an interest received in the course of your trade or business. $600 or more Last day of February* January 31Q (To Borrower) Inuformadti otuni taiobno uatn tdh ree alactqeudi seixtipoenn osre asb, raenidmobnumrseenmt oenf ptsr oopre rretfyu tnhdast,isa nsde csucrhitoyl aforsrh aip dse obrt gforants r 10989TA Tuition Statement (opt See instructions Last day of February* January 31Acquisition or Abandonment of Secured Property whiciohn yaol)u. are the lender. All amounts Last day of February January 31naformation about the acquisitiProceeds From Broker and BarterI S les or redemptions of securiotine so,r f aubtuarnedso tnramnesanct otifo pnrso, pceormtym thoadti tise s,e acnudri tbya fortre aredxecbhta fnogr eLast day of February* (To Borrower) 1099AB Acquisition or Abandonment of Secured Property w All amounts Last day of February* February 15**Exchange Transactions trahnicsha ycotioun asr.e the lender. All amounts January 31Calnecse ollra rteiodne omf pat dioenbs t oofw secd utorities, afuntcuiraels i ntrsatnitusaticonti,o tnhse, cFoemdemraol dGitioevse, rannmd ebnatr, tae rc erexdciht aunngioe n, Proceeds From Broker and BarterS1 RTnCs,a FcDtioICns, .NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, orA Last day of February* F nuarryy3151 **1009999BC E tra $6ll0 a0m oor umnotsre Last day of February* JeabruaCxacnhcaenllgaetio Tnr aonf sDaecbtitonsany organization having aant trade or business of lending money.Cancellation of a debt owed to ancial institution, the Federal Government, a credit union, 1 C InTfoCr,m FaDtiIoCn, aNbCoUutA c, aas mh, ilsitaorcyk d, oerp oatrhtmere pnrto, tpheer tUy .fSro. mP oasnt alc Sqeurivsitieo,n t ohfe c Poonstrtoal oRra thee C soumbsmtaisnstiaol n, orAmounts$ o6f0 s0t ocr km oorr peropertyLas * (To JSahnauraerhyo 3ld1ers) 1009999CCAP Cahnacneglelast iionn C oof rDpeobratte Control and Capital Structure R c valued at $1,000 or more LasttddaayyooffFFeebbrruuaarryy* January 31cnhya nogrge ain iczaptiiotanlhsatrvuincgtu areof a coarnpot rtraatdioen o.a r business of lending money.I D A$m10o uonrt ms ofr es,t oecxkc eopr tp $ro6p0e0r toy rnifsotrmibuation sa,b souucth c as hd,i vsitdoecnkd, os,r coathpeitra pl groapine rdtiys tfriobmut aionn sa,c oqru nisoitniotanx oafb cleo ndtirsotrl iobru thioen s,u tbhsatat wnteiarl e 1099CDIAVP C paid on stock and liquidation distributions. valued at $1,000 or more Last day of Februaryy * (To JanuaDihvaidnegnedss in a nCdo Drpisotrraibteu Ctionstrol and Capital Structure change in capital structure of a corporation.more for liquidations Last day of Februar * Sharerhyo 31lde**rs) January 31Uinsetrmibpultoioynms,e snut coh masp ednivsiadteionnd,s s, tcaatep iatanld g aloicn adl iisntcriobmuteio tnasx, roerf unnodntsa,x aagbrilec udltiustrarilb putaioymnse, nthtsa,tawned re D $1$01 o0r omr omreo,r e xfocre rpetf u$n6d0s 0 or1099DGIV D taxable grants.more for liquidations L * JanuaCievridtaein dGso avnedrn Dmisetnritb Puatiyomnsents paid on stock and liquidation distributions. and unemployment LaassttddaayyooffFFeebbrruuaarryy Januarryy3131****U $10 or mo$10 roer f moro rree funds 1099GINT CIncome Innteermesptl oinycmoemnet .compensation, state and local income tax refunds, agricultural payments, and($600 or more in some cases) Last day of February* January 31****Inetertraeisnt Government Payments taxable grants. and unemploymentLong-Term Care and Payments under a long-term care insurance contract and accelerated death bpaid under a$ 0 or more A1ll amounts ast day of February1099ILNTTC Interest IncomDeeaths I linfete irnessut riannccoem ceo.ntract or by a viatical settlement provider ($600 or more in some cases) Last* January 31**Accelerated Long-Term Care andPaR yemnet notrs r ouynadletyr ap aloynmge-tnetrsm; p craizrees i nasnudr anwcaer dcso nthtarat cat raen ndo at cfocre sleerravtiecde sd,e sautchh b as winn pinagids uon nder a 1099LTC Accelerated Deaths lifeT Vin sour rraandcioe schoonwtrsa.c (t inocr lbuyd ian gvi aptaicyaml esnetstle rmepeonrt epdro pvuidrseurant 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 eecnttio onr1ro.1y4a7lty1 -p4a(dy)m(5e)n(it)s(A; p) roizre rse paonrdt eadw aasr ddse sthcaritb aerdeinno Rt efogru slaetrivoincse ss,e scutciohna1s. 1w4i7n1n0in4g(ds )o( Tay omr erandtsio t os hcorewws. m (ienmclubdeirnsg b pya oywmneenrtssorer poopretreadt oprusr souf ant tnog a bno ealtesc itniocnlu deinsgc rpibaeydm ienn Rtse ogf ulations$600 or more, except $10 orV moArellfaomr roouynatlstie sPperocctioeen d1s. 1fr4o7m1 -s4a(dle) (o5f) (ci)a(tAch) .or reported as described in Regulations section 1.147104(d)(Miscellaneous Incomes 2)iii) (A)).(Also, use to report direct sales of $5,000Payments to crew members by owners or operators ofng boats including payments ofAll amounts January 31 **All amounts Section 409Aincome from nonqua d deferred compensation plans (NQDCs).or more of consumer goods for resale.) p raoycmeeedntss f rtoom aspahlyes oicf iacan,t cphh.ysicians corporation, or other supplier of health and medical services. P(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 * Payments tfor a s pehrvyicsiecsia pne, rpfohrymsiecdia nfosr ac otrapdoera otiro bnu, soirn oetshse br ys uppepolpieler onfo ht etraelatht eadn ads m itesd eicmapl sloeyreveicse. s. insculeud imnga pinaly mbye nmtse dreicpaol ratesdsi sptuarnscuea nptr toog aranmelse octri ohne adleths carnibde adc icni dReengtu inlastuioranns csee cptlaionns 1. $660000oorrmmoorree 1099MISC I(s .1471(d) $ Due date is January *31 foFebr borthuar payp 28er and P (An)t)s.fEoxra smerpvliecse:s f epeesrf toor msuebdc foonr tara tcratodresoorrbduirseicnteosrssabnyd p geoolpdlee nn pota rtraecahtuetdeapsa iytsm eemntpsl.oyees.electronicreturns. (2a)y(imii) e$600 or moreDue date is January 1099MISC(F $600 or moreinischlu pduinrcgh paasyems epnatids rienp coarstehd fo pru rressuaalnet. to anelection described in Regulations section 1.1471(d) 31 for both paper and 2r)o(iipi) i(nAs)u).r aEnxcaem pprloecs:e efedess. to subcontractors or directors and golden parachute payments.( C $600 or more electronicreturns.S $$61000 o orrmmoorree February 15 *Fuisbhs ptiuturcteh dasiveids epnadid a innd c taasxh-e foxer mrepsat lient.erest payments reportable by brokers. C $ February 15 *Grroops sin psruorcaenecdes p proaicde teod ast.torneys. $660000oorrmmoorreeS $10 or more February 15 *Au Ub.sSt.i tauctec oduivnidt feonrd c ahnadpt tearx 4-e pxuermpopst einst etor ewsht picahy ymoeun mtsa rdeep onrota pbaleym bye nbtr odkuerirnsg. the year that arererpoosrsta pbrloec oene dans yp apidp tloic atbtoler nFeoyrsm. 1099 (or a U.S. account to which you made payment duringAll amo$u6n0ts0 s o (ri nmcolurdeing $0) February 15 *G January 31 **th UA e .ySe.a ar ctchoaut dnto f onro ct rheaapcther t 4h ep auprppolisceasb lteorwephiocrhti nygo uth mreasdheo lndo f opra aynmye anpt pdulicrainbgle t hfoer yme a1r0 t9h9a) t are reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A). reportable on any applicable Form 1099 (or a U.S. account to which you made payment duringAll amounts s (including $0)January 31 **1099NECNonemployee Compensation Otrhigei nyaela Irs sthuaet Ddios ncout nretach the applicable reporting threshold for any applicable form 1099)January 31January 311099OID Original Issue Discount The 1099NEC replaces the 1099MISC, for the overall process for reporting nonemployee$10 or more Last day of February* January 31**compensation for the 2020 tax year Drisetpriobrutetido npsu rfrsouman cto too paenr aetlievcetsio pna dsessecdr itbherodu ignh R teog tuhelairti opnastr osencs tiinocnl u1d.1in4g7 1a-n4y( dd)o(5m)(i)s(tAic ). 1099PATR Taxable Distributions Received From Cooperatives O e $10 or more Last day of February* January 311099OID Original Issue Discount proigdinuaclti oIsns uacet Divitsiecso udnetduction and certain pass-through credits $10 or more Last day of February* January 31**Payment from Education Programs (UnderD1099PQATR Taxable Distributions Received From Cooperativescl oodp eturaittiioven sp proagsrsaemds t harnodu gCho tvoe rtdheeilrlEpaStArosn.s including any domestic$10 or more Last day of February* January 31Eaisrtnriibnugtsio fnrosm fr oqmua All amounts Last day of February January 31Sections 529 and 530) production activities deduction and certain pass-through creditsP Distributions from retirement orharing plans, any IRA, insurance contracts, and IRA Daisytmribeuntti ofnrosm F rom Pens iEodnusc, aAtnionnu iPtireosg, rRaemtisr e(Umnednet r or 1099QR Sections 52in9g a Pnlda n5s3,0 I)RAs, Insurance Contracts, etc. E . d tuition programs and Coverdell ESAs. $1ll 0a moro munotrse Last day of Februarry* January 31reacrhnainrgacst ferroizma tqiounasl A1 Proce Girsotsrisb uptrioocnes efrdosm fr oremtir tehme esnatle o ro r exchahnagrein ogfprelaanl se,s atantyeIaRnAd,cinesrutarainn rcoey caoltny tpraacytms,e anntds. IRA$10 or more Last day of February* January 31Distribeudtiso nFsro Fmro Rme Pale Ensstioatnes ,T Arannnsuaitcietiso,n Rs etirement orD $600 or more Last day of February* February 151009999RSing Plans, IRAs, Insurance Contracts, etc. recharacterizations.Distributions from an HSA, Archer MSA, or Medicare 1009999SSA Ardovcaenetdags eF MroSmA Real Estate Transactions G LaassttddaayyooffFFeebbrruuaarryy* Jeabnruuaarryy31151 P Drisotsrisb putrioocnese fdrosm fr oamnHthSeA s, aAlerc ohre er xMchSaAn, goerMof erdeaicla erset aAtdev aanndta cgeer tMaiSn Aro. yalty payments. $A6l0l 0a moro munotsre L * F3921 D Transfer of stock pursuant to the exercise of an incentive stock option under section 422(b). All amounts Last day of February* January 31Exisetricbisueti onf sa nfr oInmc eant iHveS AS,t oAcrkc hOepr tMionS AU,n odre Mr Sedecictaiore n 422(b)1099SA A Distributions from an HSA, Archer MSA, or Medicare Advantage MSA. All amounts Last day of February* January 31Trdavnasnftear goefSMtSoAck Acquired Through an Employee Stock 3922 EUnder Section 422(b) Transfer of stock acquired through an employee stock purchase plan under section 423(c). All amounts Last day of February* January 313921 Pxuercrchiassee o Pf alann I nUcnednetriv Se eScttoiocnk 4O2p3t(iocn) Transfer of stock pursuant to the exercise of an incentive stock option under section 422(b). All amounts Last day of February* January 31Transfer of Stock Acquired Through an Employee StockContributions (including rollover contributions) to any individual retirement arrangement (IRA)(To Participant) 3 P T A Last dayM oafy F 3e1bruary* For FMVJ/aRnMuaDr yJ a3n1uary 31; 5942928 IRuArc Chaosnetr Pibluatnio Un nIndfeor mSeactitoionn 423(c) inrcalnusdfienrg o afsStEocP,kSaIcMqPuiLreEd,tahnrdo uRgoht ha nIR eAm; Rplooythe ce osntovcekrs piounrcs;h IaRsAeprelacnh aurnadceter rsizeacttiioonns 4; 2a3n(dc )t.he fairAllllaammoouunnttssmarket value (FMV) of the account. For contributions, May 31Contributions (including rollover contributions) to any individual retirement arrangement (IRA)(To Participant) 5498ESA IC iColnutdribnugt iao nSsE (Pin, cSluIMdiPnLgE ro, lalonvde Rr coothn tIrRibAu; tRioontsh) ctoo nav Cerosvioenrdse; lIlR EAS Are.characterizations; and the fairAll amounts May 31 For FMV/RApMrDil3J0anuary 31; RoAv eCrdonetllr EibSuAtio Cn oInftorirbmutaiotino nInformation ncCoanrktreibt uvatilounes ( tFoM aVn )H oSf Ath (ei nacclucdouinngt. transfers and rollovers) or Archer MSA and the FMV HSA, Archer MSA, or MedicareAdvantage MSAm For co(Tnotr iPbaurttioicnips,a Mnt)ay315498SA All amounts May 315498ESA C C All amounts May 31 AInofovremrdaetlilo EnSA Contribution Information ofo anntr iHbSutAio, nAsr c(ihnecrlu MdiSnAg ,r olrl oMvedr icoanretr iAbduvtioansta) gtoe aM CSoAv.erdell ESA. Mpariyl 3015498SA 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.27'