eFileMyForms has more than 25 of the most common tax forms required
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1099-NEC – Nonemployee Compensation
Report payments of $600 or greater for services performed by a person not treated as employees, such as independent contractors and vendors.
Deadline: January 31 for all filing methods (paper or electronic filing) and recipient copies
Who Needs to File: Any business that makes nonemployee compensation payments totaling $600 or more to at least one payee or withholds federal income tax from a nonemployee’s payment, will report those payments on the 1099-NEC.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: Some states require that the payer directly file Form 1099-NEC and report the state tax withheld from the 1099-NEC payment, including any additional information required by the state. Check your state filing requirements here. Learn more about our 1099-NEC State Filing Service requirements here.
1099-MISC – Miscellaneous Income
Report payments for miscellaneous services such as payments of $10 or greater in royalties to authors, musicians and artists; broker payments in lieu of dividends or tax-exempt interest; and $600 or greater in rents, prizes and awards, medical health care payments, attorney payments, crop insurance proceeds and cash payments to fishermen.
A payer must report their business details, the contractor’s details, and then the payment details in Boxes 1 -17.
Deadline: January 31 is the due date to provide copies to recipients. If you are reporting payments in box 8 or 10 the due date is February 15. Paper filing deadline is February 28 and electronic filing deadline is April 1, 2024.
Who Needs To File: If your business paid an individual or LLC at least $600 during the year in rent, legal settlements, or prize or award winnings, you are required to file a 1099-MISC.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: Some states require that the payer file Form 1099-MISC and report the state tax withheld from the 1099-MISC payment, including any additional information required by the state. Check your state filing requirements for details.
1099-INT – Interest Income
For reporting interest paid to account holders, investors and individuals. You are required to file a 1099-INT if you paid more than $10 to the recipient(s) for interest, Interest on U.S. Savings Bonds and Treasury obligations, and tax exempt interest, withheld and paid any foreign tax on interest or withheld any income tax under backup withholding.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1, 2024 for electronic filing.
Who Needs To File: The IRS requires most payments of interest income to be reported on tax form 1099-INT by the person or entity that makes the payments. This is most commonly a bank, other financial institution or government agency.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: A few states require the filing of Form 1099-INT to report the state tax withheld from the 1099-INT payment, including any additional information required by the state. Check your state filing requirements.
1099-A – Acquisition or Abandonment of Secured Property
If you lend money to an individual or business and later foreclose on the property or cancel/forgive the debt, the borrower may have to include the canceled amount in income for tax purposes, depending on the circumstances. As the lender, you are usually required to report the amount of the canceled debt to the IRS on a Form 1099-A, Acquisition or Abandonment of Secured Property, or Form 1099-C, Cancellation of Debt.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: All real estate sales and transfers must be reported to the IRS. Commercial and residential real estate lenders must submit a copy of Form 1099-A to the IRS and another to the borrower. Government units or subsidiary agents who lend money that is secured by property must also file Form 1099-A.
Included in Combined Federal State Filing Program: No
1099-B – Proceeds From Broker and Barter Exchange Transactions
Used for reporting proceeds From Broker and Barter Exchange Transactions for where the broker has sold stocks, bonds, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, etc. on behalf of their customers. This form lists the gain or loss of the transactions made through the brokers.
Deadline: February 15 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: The 1099-B is usually filed by a broker or barter exchange to report proceeds made from broker or barter exchange transactions. This form lists the gain or loss of all transactions made through the brokers for whom they sold stocks, bonds, commodities, mutual funds, securities, future contracts, etc.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: A few states have 1099-B direct filing requirements. Check your state filing requirements. If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 1099-B returns directly to your state free of charge.
1099-C – Cancellation of Debt
Used by creditors to report the cancellation of $600 or more in debt owed to the debtors such as an individual, corporation, partnership, trust, estate, association or company.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Financial institutions, such as a domestic banks, trusts, and credit unions, you must file a Form 1099-C for each debtor for whom you have canceled a debt owed in excess of $600. Form 1099-C must be filed regardless of whether the debtor is required to report the debt as income.
Included in Combined Federal State Filing Program: No
1099-R – Distributions From Pensions, Annuities and other Retirement Accounts
File Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Insurance, investment and life and annuity and other organizations making death benefit payments that are not part of a retirement plan, annuity, etc.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: Check your state as many states have 1099-R filing requirements. If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 1099-R returns directly to your state free of charge.
1099-S – Proceeds From Real Estate Transactions
Report sale or exchange transaction for money, indebtedness, property, or services of any present or future ownership interest in any improved or unimproved land, permanent structures, residential, commercial, industrial building, stock in a cooperative housing corporation or non-contingent interest in standing timber.
Deadline: February 15 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: depending on the details of the sale, who is the seller and who acts as the “closing agent” the responsibility to file could be title companies, law firms, individuals or any business/corporation that facilities and closes the sale. The purpose of the form 1099-S is to ensure that sellers are reporting the full amount of their capital gains on each year’s income tax return. Any organization involved in the sale of real estate and certain royalty payments must use Form 1099-S.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Likely none but check your state requirements.
1099-DIV – Dividends and Distributions
Report Dividends and Distributions for each person to whom you have paid dividends or withheld any federal income tax on dividends, or paid $600 or more as part of liquidation.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Banks, brokerage, annuity and other financial institutions use this form to report their dividends and other distributions to taxpayers and to the IRS. Your organization will need to file a 1099-DIV if you:
- paid dividends including capital gain dividends, exempt-interest dividend and other distributions on stock of $10 or more
- withheld and paid any foreign tax on dividends and other distributions on stock
- withheld any federal income tax on dividends under backup withholding rules
- paid $600 or more as part of a liquidation
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: Some states require the filing of 1099-DIV Form to report the State tax withheld from the 1099-DIV payment, including any additional information required by a respective state. Check your state filing requirements. If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 1099-B returns directly to your state free of charge.
1099-G – Certain Government Payments
Form 1099-G is used to report certain government payments. Example use: Federal, state, and local governments use this form to report unemployment compensation, income tax refunds, and more.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Typically filed units of a federal, state, or local government who made unemployment compensation payments, income tax refunds/credits, taxable grants, agriculture payments, etc.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 1099-G returns directly to your state free of charge.
1099-LTC – Long-Term Care and Accelerated Death Benefits
Form 1099-LTC is the IRS form that enables individual taxpayers to report long-term care (LTC) benefits, including accelerated death benefits. Insurance companies that pay long-term care insurance benefits or life insurance under an accelerated death benefits clause are required by the IRS to provide the filers with Form 1099-LTC that reports the tax payments made.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Typically issued in January for the previous year by insurance companies, governmental units, and Viatical settlement providers.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Some states require the filing of 1098 form to report mortgage interest. Check your state filing requirements.
1099-PATR – Patronage Dividends
1099-PATR is used to report taxable distributions received from cooperatives. Example use: Cooperatives use this form to report how much they paid each person in patronage dividends. Distributions of $10 or more are reportable from cooperatives passed through to their patrons including any domestic production, activities, deduction, and certain pass-through credits.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Cooperatives file form 1099-PATR, for taxable distributions received for each person to whom the cooperative has paid at least $10 in patronage dividends. Examples include farms, electrical utilities, certain retail, grocery, etc.
Included in Combined Federal State Filing Program: Yes
1099-SA – Distributions From an HSA
Form 1099-SA is required to be filed to report distributions made from a Health savings account (HSA), Archer Medical Savings Account (Archer MSA) and Medicare Advantage Medical Savings Account (MA MSA). This form goes together with Form 5498-SA, Contributions to a Health Savings Account.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Any business entity that is the trustee or issuer of health savings accounts (HSA), Archer medical savings accounts (Archer MSA), and Medicare Advantage medical savings accounts (MA MSA) must file the Form 1099-SA with the IRS to report any distributions from the account that took place during the tax year.
Included in Combined Federal State Filing Program: No
1098 – Mortgage Interest Statement
Use Form 1098, Mortgage Interest Statement, to report mortgage interest of $600 or more received during the year in the course of trade or business from an individual, including a sole proprietor. The $600 threshold applies separately to each mortgage.
Deadline: January 31 for recipient copies, February 28 for paper filing April 1 for electronic filing.
Who Needs To File: Mortgage lenders, banks, governmental units and cooperative housing corporations who receive mortgage interest from an individual of $600 or more in the calendar year.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Some states require the filing of 1098 form to report mortgage interest. Check your state filing requirements.
1098-F – Fines, Penalties and Other Amounts
Government or governmental entities to report when the aggregate amount of a penalty or fine incurred reaches a minimum of $600. If you are required to file Form 1098-F, you must provide a statement to the payer. The report must identify any amounts that are for compensation or remediation of property, or correction of noncompliance.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Government or governmental entities that includes certain nongovernmental entities that exercise self-regulatory powers.
Included in Combined Federal State Filing Program: No
1098-T – Tuition Statement
IRS Form 1098-T is used to report the expenses and tuition payments attending an educational institution. Universities use this form to report each student they enroll and for whom a reportable transaction is made. Amount from any scholarships or grants administered and processed by you or your business during the calendar year for the payment of the student’s costs of attendance must also be reported.
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Educational institutions, colleges, universities, vocational schools, and other postsecondary educational institutions. Any organization that provides scholarships or grants for tuition assistance.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Some states require the filing of the 1098-T form. Check your state filing requirements.
1042-S – Foreign Person’s U.S. Source Income Subject to Withholding
File Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, to report amounts paid to foreign persons that are subject to withholding, even if no amount is deducted and withheld from the payment to the payee due to a tax treaty or other tax exemption.
New for Tax Year 2023: The IRS recently released the 2023 versions of the 1042-S form and instructions. The most significant changes pertain to regulations 1446(a) and (f) that require withholding and reporting on distributions made by Publicly Traded Partnerships (PTPs). You can review all the updates for this form here and access the 2023 version here.
Deadline: March 15
Who Needs To File: Any business or institution that paid money to foreign persons as earned income or other types of payment. These could include scholarships, grants, services and real estate income.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Some states require the filing of foreign sourced income directly. Make sure to check your state requirements.
1095 B & 1095-C – Affordable Care Act Forms
1095-B – Insurer offering Minimum Essential Coverage
Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and not liable for the individual shared responsibility payment. This form is used to report information such as the healthcare coverage provider, the effective date of the coverage, covered months, and covered individuals. It should be filed with the IRS, and a copy should be issued to the individuals/recipients.
Deadline: February 28 for paper filing and April 1 for electronic filing. Copies are due to recipients by March 1.
Who Needs To File: The 1095-B is typically filed by health coverage providers and self-insured employers that offer minimum essential coverage to any individuals during a calendar year.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Certain states have implemented their own mandates for the ACA, including California, Massachusetts, New Jersey, Rhode Island and the District of Columbia. eFileMyForms supports the eFiling of Forms 1095-B/C and Massachusetts Form MA 1099-HC.
1095-C – Applicable Large Employer (ALE) Reporting of Coverage
Form 1095-C is filed by ALE’s with 50 or more full-time employees to report their employees’ health coverage information to the IRS. This information is used by the IRS to determine whether an ALE Member owes a payment under the employer-shared responsibility provisions under section 4980H. A copy of Form 1095-C must also be sent to all employees.
Deadline: February 28 for paper filing and April 1 for electronic filing. Copies are due to recipients by March 1.
Who Needs To File: The 1095-C is typically filed by any applicable large employer with an average of 50 or more full-time employees during a calendar year.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Certain states have implemented their own mandates for the ACA, including California, Massachusetts, New Jersey, Rhode Island and the District of Columbia. eFileMyForms supports the eFiling of Forms 1095-B/C and Massachusetts Form MA 1099-HC.
W-2 – Wage and Tax Statement
File Form W-2, Wage and Tax Statement, for each employee you have paid remuneration, including non cash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed.
New for Tax Year 2023: Form W-2 has undergone a significant redesign for this tax year. To review the complete list of updates to this form, click here. You can also view the current form here.
Deadline: January 31 for recipient copies, paper filing and electronic filing.
Who Needs To File: Any organization that issued wage or salary payments on non-cash payments to employees.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Depending on your state requirements, you may need to file Form W-2 and other reconciliation forms with your applicable state. Check your state filing requirements.
Reminder: Form W-2 is one of the forms subject to the electronic filing threshold change implemented for tax year 2023. As a result, if your business has an aggregate total of 10 or more W-2, 1099, 1042-S or 1095 forms you will now be required to file electronically. This blog outlines the details on this change.
W-2 G – Gambling Winnings
Used 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 the ratio of the winnings to the wager. The types of gambling are discussed in these instructions under the following four headings.
- Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later
- Sweepstakes, Wagering Pools, and Lotteries
- Bingo, Keno, and Slot Machines
- Poker Tournaments
Deadline: January 31 for recipient copies, February 28 for paper filing, April 1 for electronic filing.
Who Needs To File: Casinos, race tracks, lottery organizations, businesses who offer sweepstakes, etc.
Included in Combined Federal State Filing Program: No
Other State Reporting Requirements: Depending on your state requirements, you may need to report W-2 G gambling winnings. Check your state filing requirements.
5498 – Contributions to Pensions, Annuities and other Retirement Accounts
If you are an institution/trustee that manages individual retirement arrangements, you are required to report all contributions from account holders to IRAs to the IRS on form 5498. This form goes together with form 1099-R reporting distributions from retirement accounts.
New for Tax Year 2023: The threshold amount in Box 1 to report IRA contributions (other than amounts reported in specified boxes), has increased. To view the 2023 Instructions, click here.
Deadline: January 31 for recipient copies, May 31 for paper and electronic filing.
Who Needs To File: Custodians such as a bank or other financial institution, you need to file the Form 5498 with the IRS & send the copy to the respective participants who made contributions to an Individual Retirement Arrangement (IRA) in the preceding tax year.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 5498 returns directly to your state free of charge.
5498-SA – Contributions to a Health Savings Account
This Form is required to be filed to report contributions made to a Health Ssavings Aaccount (HSA), Archer Medical Savings Account (Archer MSA) and Medicare Advantage Medical Savings Account (MA MSA). This form goes together with Form 1099-SA, Distributions from a Health Savings Account.
Deadline: May 31 for recipients, paper and electronic filing.
Who Needs To File: Custodians or trustees such as a bank or other financial institution, need to file the Form 5498 SA with the IRS & send the copy to the respective participants who made contributions to an Individual Retirement Arrangement (IRA) in the preceding tax year.
Included in Combined Federal State Filing Program: Yes
Other State Reporting Requirements: If your state is a part of the Combined Federal/State Filing program, the IRS will forward your 5498-SA returns directly to your state free of charge.
State Specific Forms
California 592 – Resident and Nonresident Withholding Statement
Tax withheld on California source income is reported to the Franchise Tax Board (FTB) using Form 592. Items of income that are subject to withholding are payments to independent contractors, recipients of rents, endorsement income, royalties, or distributions to domestic nonresident partners in a partnership, members of an LLC, estate or trust beneficiaries, and S corporation shareholders. Get FTB Pub. 1017, Resident and Nonresident Withholding Guidelines, for more information. Withholding, excluding backup withholding, is optional, at the discretion of the withholding agent (payer/filer), on the first $1,500 in payments made during the calendar year. Withholding must begin as soon as the total payments of California source income for the calendar year exceed $1,500.
For California non wage withholding purposes, nonresident includes all of the following:
- Individuals who are not residents of California.
- Corporations not qualified through the California Secretary of State (CA SOS) to do business in California or having no permanent place of business in California.
- Partnerships or limited liability companies (LLCs) with no permanent place of business in California.
- Any trust without a resident grantor, beneficiary, or trustee, or estates where the decedent was not a California resident.
- Foreign refers to non-U.S.
Specific Period and Due Date
- January 1 through March 31, 2024: April 15, 2024
- April 1 through May 31, 2024: June 17, 2024
- June 1 through August 31, 2024: September 16, 2024
- September 1 through December 31, 2024: January 15, 2025
592 Q1-4 – Payment Voucher for Pass-Through Entity Withholding, to remit withholding payments
592-B YE – Resident and Nonresident Withholding Tax Statement – A withholding agent must provide Form 592-B to each payee which shows the total amount withheld and reported for the tax year.
Federally Tax Exempt State Forms
CA 4800 MEO
Used for reporting payments of interest or interest-dividends on federally tax-exempt non-California municipal bonds. You must report payments if the payments in aggregate are $10 or more and the individuals or partnerships have a California address.
Deadline: January 31 for recipients, June 1 for filing with CA FTB
CT AU-408
Applies to all entities that issue, prepare or submit 1099 forms for individual clients who have $10 or more in federally tax exempt interest and/or dividends from bonds, mutual funds, money market funds or unit investment trusts where the individual client has a Connecticut mailing address or is known to have a CT tax filing obligation. This submission is in addition to and is separate from the other Connecticut reporting requirements for CT-1099 forms.
Deadline: January 31 however an automatic 3 month extension to April 30 is granted without any formal request being made.
MA Tax Exempt
For reporting earnings on state or local bonds in the same manner as if it were taxable for federal purposes. A Form 1099-INT must be submitted for each bond on which interest is paid. Use the Form 1099-INT format to record earnings from mutual funds, money market funds, and unit investment trusts. Report the income in the same manner as if it were taxable for federal purposes.
Deadline: January 31 for recipient copies, February 28 for paper filing, March 31 for electronic filing.
MA Interest from Bonds and Mutual Funds
NY Tax Exempt
Financial institutions must report interest and dividends of $10 or more earned from federally tax-exempt securities, and paid to individuals and trusts that have a New York State address. This includes interest from bonds, mutual funds, money market funds, and unit investment trusts.
NY Interest Bonds and Mutual Funds
MN FS-19
Regulated investment companies paying $10 or more in exempt-interest dividends to a Minnesota resident, or anyone receiving $10 or more in exempt-interest or exempt-interest dividends and paying as nominee to a Minnesota resident, must file information returns with the Minnesota Department of Revenue.
MN Municipal Bond Reporting Info
For filing and print and mail deadlines for each form, visit the Reporting Deadlines Page.
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