The table below provides the due dates for filing information returns to the IRS and to the recipient. If any 

date shown falls on a Saturday, Sunday or legal holiday the due date is the next business day.

Dates with an asterisk (*) are due to the IRS on March 31, if filed electronically.

Dates with a double asterisk (**) are due to recipients on March 15 for reporting by trustees and middlemen of 

Widely Held Fixed Investment Trusts.

General Reporting

What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Mortgage Interest 

(including points)

Persons in a 

trade or 

business that 

receive 

mortgage 

interest

1098, 

Mortgage 

Interest 

Statement

(Instructions) 

$600 or 

more

February 28*

(To Payer/

Borrower) 

January 31

Information about 

the acquisition or 

abandonment of 

property that is 

security for a debt 

for which you are 

the lender

There are 

different rules 

for multiple 

owners, 

governmental 

units, 

subsequent 

holders and 

multiple 

lenders (see 

instructions)

1099-A, 

Acquisition 

or 

Abandonmen

t of Secured 

Property

(Instructions) 

All 

amounts February 28* (To Borrower) January 31

Sales or 

redemptions of 

securities, futures 

transactions, 

commodities, and 

barter exchange 

transactions

A broker or 

barter exchange

1099-B, 

Proceeds 

From Broker 

and Barter 

Exchange 

Transactions

(Instructions)

All 

amounts February 28* February 15**

Cancellation of 

Debt

Financial 

institutions, 

credit unions, 

federal 

1099-C, 

Cancellation 

of Debt

(Instructions)

$600 or 

more February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 1 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

agencies and 

any 

organization 

that lends 

money on a 

regular and 

continuing 

basis 

(see specific 

instructions)

Distributions, 

such as dividends, 

capital gain 

distributions, or 

nontaxable 

distributions, that 

were paid on 

stock and 

liquidation 

distributions

(see specific 

instructions)

1099-DIV, 

Dividends 

and 

Distributions

(Instructions) 

$10 or 

more, 

except 

$600 or 

more for 

liquidatio

ns

February 28* January 31**

Interest income

Report only 

interest 

payments made 

in the course of 

your trade or 

business. 

Federal, state 

and local 

government 

agencies, as 

well as 

nonprofit 

organizations 

and 

nominees/middl

emen also must 

report interest 

payments. 

(see 

instructions)

1099-INT, 

Interest 

Income

(Instructions) 

$10 or 

more 

($600 or 

more in 

some 

cases)

February 28* January 31**

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 2 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Payment card 

transactions

A payment

settlement 

entity (PSE) is

a domestic or 

foreign entity

that is a

merchant

acquiring entity 

(a bank or other

organization 

that has the

contractual

obligation to 

make payment

to participating

payees in

settlement of

payment card

transactions)

1099-K, 

Payment 

Card and 

Third Party 

Network 

Transactions

(Instructions) 

All 

amounts February 28* January 31

Third-party 

network 

transactions

A payment

settlement 

entity (PSE) is

a domestic or 

foreign entity

that is a third

party settlement

organization 

(the central

organization 

that has the

contractual

obligation to 

make payments

to participating 

payees of thirdparty network 

transactions)

1099-K, 

Payment 

Card and 

Third Party 

Network 

Transactions

(Instructions) 

More than 

$600, regardless

of the total

number of

transactio

ns

February 28* January 31

Services 

performed by 

someone who is 

not your 

employee (Box 1)

(See specific 

instructions)

1099-NEC, 

Nonemploye

e 

Compensatio

n

$600 or 

more January 31 January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 3 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Cash payments 

for fish (or other 

aquatic life) you 

purchase from 

anyone engaged 

in the business of 

catching fish 

(Box 1)

Payments to an 

attorney (Box 1)

Example: For 

legal fees.

(Instructions)

Rents (Box 1)

Prizes and awards

(Box 3)

Other income 

payments (Box 3)

Cash paid from a 

notional principal 

contract to an 

individual, 

partnership, or 

estate (Box 3)

Medical and 

health care 

payments (Box 6)

Crop insurance 

proceeds (Box 9)

Fish purchased 

for resale (Box 

11)

Section 409A 

deferrals (Box 12)

(See specific 

instructions)

1099-MISC, 

Miscellaneou

s Information

(Instructions) 

$600 or 

more February 28* January 31**

Royalties 

(Box 2)

(See specific 

instructions)

1099-MISC, 

Miscellaneou

s Information

(Instructions)

$10 or 

more February 28* January 31**

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 4 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Payments of any 

fishing boat 

proceeds (Box 5)

Excess golden 

parachute 

payments (Box

13)

Nonqualified 

deferred 

compensation 

(Box 14)

(See specific 

instructions)

1099-MISC, 

Miscellaneou

s Information

(Instructions) 

All 

amounts February 28* January 31**

Substitute 

payments in lieu 

of dividends or 

interest (Box 8)

(See specific 

instructions)

1099-MISC, 

Miscellaneou

s Information

(Instructions)

$10 or 

more February 28* February 15**

Gross proceeds 

paid to an 

attorney (Box 10)

Example: In a 

settlement 

agreement.

(See specific 

instructions)

1099-MISC, 

Miscellaneou

s Income

(Instructions) 

$600 or 

more February 28* February 15**

Gross proceeds 

from the sale or 

exchange of real 

estate

(see specific 

instructions)

1099-S, 

Proceeds 

from Real 

Estate 

Transactions

(Instructions)

Generally, 

$600 or 

more

February 28* February 15

Timber royalties (see specific 

instructions)

1099-S, 

Proceeds 

from Real 

Estate 

Transactions

(Instructions)

$10 or 

more February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 5 of 11
Education Reporting

What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Student loan 

interest received 

in the course of

your trade or 

business

A financial 

institution, 

governmental 

unit (or any of 

its subsidiary 

agencies), 

educational 

institution, or 

any other 

person who 

receives student 

loan interest of 

$600 or more 

from an 

individual 

during the year 

in the course of 

your trade or 

business

1098-E, 

Student Loan 

Interest 

Statement

(Instructions) 

$600 or 

more February 28* January 31

Qualified tuition 

and related 

expenses, 

reimbursements 

or refunds, and 

scholarships or 

grants

An eligible 

educational 

institution, an 

eligible 

educational 

institution that 

is a 

governmental 

unit, or an 

agency or 

instrumentality 

of a 

governmental 

unit, or certain 

insurers

1098-T, 

Tuition 

Statement

(Instructions) 

See 

instructio

ns

February 28* January 31

Payments from 

qualified tuition 

programs and 

Coverdell ESAs

An officer or an 

employee, or 

the designee of 

an officer or 

employee, 

1099-Q, 

Payments 

from 

Qualified 

Education 

All 

amounts February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 6 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

having control 

of a program 

established by a 

state or eligible 

educational 

institution, or a 

trustee of a 

Coverdell 

education 

savings account

Programs 

(Under 

Sections 529 

and 530)

(Instructions) 

Contributions 

(including 

rollover 

contributions) to 

a Coverdell ESA

(see specific 

instructions)

5498-ESA, 

Coverdell 

ESA 

Contribution 

Information

(Instructions)

All 

amounts May 31 April 30

Health Insurance Reporting

What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Health insurance 

premiums paid 

on behalf of 

certain 

individuals

A provider of 

qualified health 

insurance 

coverage 

(defined in 

section 35(e)) 

and you receive 

advance 

payments from 

the Department 

of the Treasury 

on behalf of 

eligible 

recipients 

pursuant to 

section 7527

1099-H, 

Health 

Coverage 

Tax Credit 

(HCTC) 

Advance 

Payments

(Instructions) 

All 

amounts

February 28*

 

Notice 2004-

47 provides 

that the 

HCTC 

Transaction 

Center will 

file and 

furnish the 

Form 1099-H 

unless the 

provider 

specifically 

retains that 

obligation.

January 31

 

Notice 2004-

47 provides 

that the 

HCTC 

Transaction 

Center will 

file and 

furnish the 

Form 1099-H 

unless the 

provider 

specifically 

retains that 

obligation.

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 7 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Payments under 

a long-term care 

insurance 

contract and 

accelerated 

death benefits 

paid under a life 

insurance 

contract or by a 

viatical 

settlement 

provider

Insurance 

companies, 

governmental 

units, and 

viatical 

settlement 

providers

1099-LTC, 

Long-Term 

Care and 

Accelerated 

Death 

Benefits

(Instructions) 

All 

amounts February 28* January 31

Distributions 

from an HSA, 

Archer MSA, or 

Medicare 

Advantage MSA

(see specific 

instructions)

1099-SA, 

Distributions 

from an 

HSA, Archer 

MSA, or 

Medicare 

Advantage 

MSA

(Instructions)

All 

amounts February 28* January 31

Contributions to 

an HSA 

(including 

transfers and 

rollovers) or 

Archer MSA and 

the FMV of an 

HSA, Archer 

MSA, or 

Medicare 

Advantage MSA

The trustee or 

custodian of an 

HSA, Archer 

MSA, or MA 

MSA

5498-SA, 

HSA, Archer 

MSA, or 

Medicare 

Advantage 

MSA 

Information

(Instructions) 

All 

amounts May 31

(To 

Participant) 

May 31

Certain 

information to 

the IRS and to 

taxpayers about 

individuals who 

are covered by 

minimum 

essential 

Every person 

that provides 

minimum 

essential 

coverage to an 

individual 

during a 

calendar year 

1095-B, 

Health 

Coverage

(Instructions) 

All 

amounts February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 8 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

coverage and 

therefore are not 

liable for the 

individual 

shared 

responsibility 

payment.

must file an 

information 

return reporting 

the coverage

Transmittal form 

that must be 

filed with the 

Form 1095-B 

Every person 

that provides 

minimum 

essential 

coverage to an 

individual 

during a 

calendar year 

must file an 

information 

return reporting 

the coverage

1094-B, 

Transmittal 

of Health 

Coverage 

Information 

Returns

(Instructions) 

Not 

applicable February 28* January 31

Each employee 

who was a fulltime employee 

of the ALE 

Member for any 

month of the 

calendar year.

An ALE 

Member

1095-C, 

Health 

Insurance 

Offer and 

Coverage 

Insurance

(Instructions)

Not 

applicable February 28* January 31

Transmittal form 

that must be 

filed with the 

Form 1095-C 

An ALE 

Member

1094-C, 

Transmittal 

of EmployerProvided 

Health 

Insurance 

Offer and 

Coverage 

Information 

Returns

(Instructions)

Not 

applicable February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 9 of 11
Transfers of Stock Reporting

What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Transfer of an 

employer's stock 

to an employee 

pursuant to the 

exercise of an 

incentive stock 

option under 

section 422(b)

Corporations 

(see specific 

instructions)

3921, 

Exercise of 

an Incentive 

Stock Option 

Under 

Section 

422(b)

(Instructions)

All 

amounts February 28* January 31

Transfer of stock 

acquired through 

an employee 

stock purchase 

plan under 

section 423(c)

Corporations 

(see specific 

instructions)

3922, 

Transfer of 

Stock 

Acquired 

Through an 

Employee 

Stock 

Purchase 

Plan Under 

Section 423 

(C)

(Instructions)

All 

amounts February 28* January 31

Retirement Reporting

What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Distributions 

from retirement 

or profit-sharing 

plans, any IRA, 

insurance 

contracts, and 

IRA 

recharacterizatio

ns

(see specific 

instructions)

1099-R, 

Distributions 

from 

Pensions, 

Annuities, 

Retirement or 

ProfitSharing 

Plans, IRAs, 

$10 or 

more February 28* January 31

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 10 of 11
What to Report

Responsible 

Party for this 

Reporting

Form & 

Instructions

Amounts 

to Report Due to IRS Due to Recipient

Insurance 

Contracts, 

etc.

(Instructions)

Contributions 

(including 

rollover 

contributions) to 

any individual 

retirement 

arrangement 

(IRA) including 

a SEP, SIMPLE, 

and Roth IRA; 

Roth 

conversions; 

IRA 

recharacterizatio

ns; and the fair 

market value 

(FMV) of the 

account

(see specific 

instructions)

5498, IRA 

Contribution 

Information

(Instructions) 

All 

Case 1:22-cv-22671-CMA Document 54-1 Entered on FLSD Docket 03/09/2023 Page 11 of 11