Types of 1099 Forms and IRS filing requirements

1099 form	Paper filing	E-filing	To recipient	Purpose
1099-MISC	28-Feb	31-Mar	31-Jan	Miscellaneous compensation, such as rent, prizes, awards, healthcare payments, and payments to an attorney
1099-NEC	31-Jan	31-Mar	31-Jan	To report nonemployee compensation
1099-A	28-Feb	31-Mar	31-Jan	For a lender to report the amount of the debt owed (principal only) and the fair market value (FMV) of the secured property as of the date of the acquisition or abandonment of the property
1099-B	28-Feb	31-Mar	15-Feb	Used by brokerages and barter exchanges to record customers' gains and losses during a tax year.
1099-C	28-Feb	31-Mar	31-Jan	Used only for cancellations of debts for which the debtor actually incurred the underlying debt
1099-CAP	28-Feb	31-Mar	31-Jan	Furnished to shareholders who receive cash, stock, or other property from an acquisition of control or a significant change in the corporation's capital structure
1099-DIV	28-Feb	31-Mar	31-Jan	Used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS
1099-G	28-Feb	31-Mar	31-Jan	Federal, state, or local governments file this form if they made payments of: Unemployment compensation. State or local income tax refunds, credits, or offsets. Reemployment trade adjustment assistance (RTAA) payments. Taxable grants Agricultural payments. Commodity Credit Corporation (CCC) loan.
1099-H	28-Feb	31-Mar	31-Jan	This statement is provided to you because you received Health Coverage Tax Credit (HCTC) advance payments of your health coverage insurance premiums
1099-INT	28-Feb	31-Mar	31-Jan	A tax form issued by interest-paying entities, such as banks, investment firms, and other financial institutions, to taxpayers who receive interest income of $10 or more
1099-K	28-Feb	31-Mar	31-Jan	A report of payments you got for goods or services during the year from: Credit, debit or stored value cards such as gift cards (payment cards) Payment apps or online marketplaces, also called third party settlement organizations or TPSO
1099-LS	28-Feb	31-Mar	15-Feb	Used by the acquirer of any interest in a life insurance contract (also known as a life insurance policy) in a reportable policy sale to report the acquisition
1099-LTC	28-Feb	31-Mar	31-Jan	Enables individual taxpayers to report long-term care (LTC) benefits, including accelerated death benefits.
1099-OID	28-Feb	31-Mar	31-Jan	Enables individual taxpayers to report long-term care (LTC) benefits, including accelerated death benefits
1099-PATR	28-Feb	31-Mar	31-Jan	Reports dividends associated with a farm or cooperative (co-op)
1099-Q	28-Feb	31-Mar	31-Jan	A record of funds distributed from a qualified tuition program (QTP or 529 plan) to an account owner, student beneficiary, or designated school
1099-QA	28-Feb	31-Mar	31-Jan	Distributions From ABLE Accounts-a tax advantaged savings account that helps people with disabilities save money for qualified disability expenses
1099-R	28-Feb	31-Mar	31-Jan	To report distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts, or pensions
1099-S	28-Feb	31-Mar	15-Feb	To report the sale or exchange of real estate
1099-SA	28-Feb	31-Mar	31-Jan	A U.S. tax form that reports distributions made from a health savings account (HSA), Archer medical savings account (Archer MSA), or Medicare Advantage medical savings account (MA MSA)
1099-SB	1-Mar	31-Mar	15-Feb	File Form 1099-SB if you are the issuer of a life insurance contract and you receive a statement from an acquirer in a reportable policy sale provided under section 6050Y(a) or you receive notice of a transfer of the life insurance contract to a foreign person
Other forms
1098-F		Section 6050X		A government or governmental entity and certain nongovernmental entities must file this form required by section 6050X, to report certain fines, penalties, and other amounts paid.
1097-BTC				Issuers of certain tax credit bonds (or their agents) and recipients of Form 1097-BTC from the bond issuer or agent, such as mutual funds or partnerships, who are further distributing the credit must file this form for each tax credit distributed.
1098				Use Form 1098 (Info Copy Only) to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.
1098-C				A donee organization must file a separate Form 1098-C with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is: Any motor vehicle manufactured primarily for use on public streets, roads, and highways. A boat. An airplane.
Form 1098-E				If you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business: file this form, and provide a statement or acceptable substitute, on paper or electronically, to the borrower.
1098-Q				Qualifying Longevity Annuity Contract Information
Form 1098-T				Eligible educational institutions file Form 1098-T for each student they enroll and for whom a reportable transaction is made. Insurers file this form for each individual to whom they made reimbursements or refunds of qualified tuition and related expenses.
3921				Corporations file this form for each transfer of stock to any person pursuant to that person's exercise of an incentive stock option described in section 422(b).
3922				Corporations file this form for each transfer of the legal title of a share of stock acquired by the employee pursuant to the employee's exercise of an option granted under an employee stock purchase plan and described in section 423(c) (where the exercise price is less than 100% of the value of the stock on the date of grant, or is not fixed or determinable on the date of grant).
5498				File this form for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).
5498-ESA				File this form for each person for whom you maintained any Coverdell education savings account (ESA)
5498-SA				If you are the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage MSA (MA MSA) file Form 5498-SA for each person for whom you maintained an HSA, Archer MSA, or MA MSA. A separate form is required for each type of plan.
W-2G				File Form W-2G, Certain Gambling Winnings, to report gambling winnings and any federal income tax withheld on those winnings. The requirements for reporting and withholding depend on the type of gambling, the amount of the gambling winnings, and generally the ratio of the winnings to the wager. File Form W-2G with the IRS. You must provide a statement to the winner (Copies B and C of Form W-2G)