Appendix A

Form

Title

What to Report

Amounts to Report

Due Date to IRS

Due Date to Recipient

1099-A

Acquisition or Abandonment of Secured Property

Information about the acquisition or abandonment of property that is security for a debt for which you are lender.

All amounts

February 28

(To borrower) January 31

1099-B

Proceeds from Broker and Barter Exchange Transactions

Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions.

All amounts

February 28

January 31

1099-C

Cancellation of Debt

Cancellation of a debt owed to a financial institution, the Federal government, a credit union, RTC, FDIC, NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, or any organization having a significant trade or business of lending money.

$600 or more

February 28

January 31

1099-Div

Dividends and Distributions

Distributions, such as dividends, captial gain distributions, or nontaxable distributions, that were paid on stock, and liquidation distributions.

$10 or more, except $600 or more for liquidations

February 28

January 31

1099-G

Certain Government and Qualified State Tuition Program Payments

Unemployment compensation, state and local income tax refunds, agricultural payments, taxable grants, and earnings from a qualified state tuition program (QSTP).

Any amount for a QSTP; $10 or more for refunds and unemployment; $600 or more for all others.

February 28

January 31

1099-INT

Interest Income

Interest Income.

$10 or more ($600 or more in some cases)

February 28

January 31

1099-LTC

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 viatical settlement provider.

All amounts

February 28

January 31

1099-MISC

Miscellaneous Income (Also, use this form to report the occurrence of direct sales of $5000 or more of consumer goods for resale.)

Rent or royalty payments; prizes or awards that are not for services, such as winnings on TV or radio shows.

$600 or more, except $10 or more for royalities

February 28

January 31

Payments to crew-members by owners or operators of fishing boats including payments of proceed from sale of catch.

All amounts

Payments to a physician, physician's corporation, or other supplier of health or medical services. Issued mainly by medical assistance programs or health and accident insurance plans.

$600 or more

Payments for services performed for a trade or business by people not treated as its employees. Example: fees to subcontractors or directors, and golden parachute payments.

$600 or more

Fish purchases paid in cash for resale.

$600 or more

Substitute dividend and tax-exempt interest payments reportable by brokers

$10 or more

Crop Insurance proceeds

$600 or more

Gross Proceeds paid to attorneys

All amounts

1099-MSA

Distributions From an MSA or Medicare+Choice MSA

Distributions from a medical savings account (MSA) or Medicare+Choice MSA

All amounts

February 28

January 31

1099-OID

Original Issue Discount

Original Issue Discount

$10 or more

February 28

January 31

1099-PATR

Taxable Distributions Received From Cooperatives

Distributions from cooperatives to their patrons.

$10 or more

February 28

January 31

1099-R

Distributions From Pensions, Annuities, Retirement or profit-sharing Plans, IRAs, Insurance Contracts, Etc.

Distributions from retirement or profit-sharing plans, any IRA, or insurance contracts, and IRA recharacterizations.

$10 or more

February 28

January 31

1099-S

Proceeds From Real Estate Transactions

Gross proceeds from the sale or exchange of real estate

Generally, $600 or more

February 28

January 31