32 33 mIsCellaneous Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete. Date Title Signature Department of the Treasury Internal Revenue Service Total number of Forms W-2 943 Military 941 b Kind of Payer Medicare govt. emp. Hshld. emp. CT-1 d c Establishment number 1 6 2 Allocated tips 7 Advance EIC payments 8 10 9 Wages, tips, other compensation Federal income tax withheld Social security tax withheld Social security wages 12 11 Employer’s state ID number 4 3 Medicare wages and tips Social security tips 13 14 5 Employer identification number (EIN) Employer’s name Nonqualified plans Medicare tax withheld 15 Employer’s address and ZIP code Dependent care benefits Deferred compensation e f g Other EIN used this year h Income tax withheld by payer of third-party sick pay For Official Use Only Telephone number Fax number Email address ( ) ( ) Control number a For Official Use Only OMB No. 1545-0008 Transmittal of Wage and Tax Statements Form Contact person For third-party sick pay use only Third-party sick pay 16 State wages, tips, etc. 18 Local wages, tips, etc. 17 19 State income tax Local income tax State 944 DO NOT STAPLE 2018 W-3 33333 Social Security Administration Data Operations Center Wilkes-Barre, PA 18769-0001 Note. If you use “Certified Mail” to file, change the ZIP code to “18769-0002.” If you use an IRS-approved private delivery service, add “ATTN: W-2 Process, 1150 E. Mountain Dr.” to the address and change the ZIP code to “18702-7997.” See Publication 15 (Circular E), Employer’s Tax Guide, for a list of IRS-approved private delivery services. Send this entire page with the entire Copy A page of Form(s) W-2 to: Where To File Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration. Photocopies are not acceptable. Do not send any payment (cash, checks, money orders, etc.) with Forms W-2 and W-3. For Privacy Act and Paperwork Reduction Act Notice, see the back of Copy D of Form W-2. When To File Purpose of Form Use Form W-3 to transmit Copy A of Form(s) W-2, Wage and Tax Statement. Make a copy of Form W-3 and keep it with Copy D (For Employer) of Form(s) W-2 for your records. Use Form W-3 for the correct year. File Form W-3 even if only one Form W-2 is being filed. If you are filing Form(s) W-2 electronically, do not file Form W-3. File Form W-3 with Copy A of Form(s) W-2 by February 28, 2016. Reminder Separate instructions. See the 2007 Instructions for Forms W-2 and W-3 for information on completing this form. What’s New Relocation of form ID on Form W-3. For consistency with the revisions to Form W-2, we relocated the form ID number (“33333”) to the top left corner of Form W-3. 41-1628061 __ __ __ __ __ Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true, correct, and complete. Date Title Signature Number of Forms W-2c b e d Employer’s Federal EIN 1 6 2 Allocated tips 7 Advance EIC payments 8 10 9 Wages, tips, other compensation Federal income tax withheld Social security tax withheld Social security wages 12a-d 11 4 3 Medicare wages and tips Social security tips 5 Complete boxes h, i, or j only if incorrect on last form filed. Employer’s name, address, and ZIP code Nonqualified plans Medicare tax withheld Dependent care benefits (Coded items) For Official Use Only Telephone number Fax number ( ) ( ) For Official Use Only OMB No. 1545-0008 16 State wages, tips, etc. 18 Local wages, tips, etc. 17 19 State income tax Local income tax 943 Military 941/941-SS c Kind of Payer Medicare govt. emp. Hshld. emp. CT-1 Third-party sick pay h Employer’s incorrect Federal EIN Total of corrected amounts as shown on enclosed Forms W-2c. Total of amounts previously reported as shown on enclosed Forms W-2c. Total of amounts previously reported as shown on enclosed Forms W-2c. Total of corrected amounts as shown on enclosed Forms W-2c. f Establishment number g Employer’s state ID number i Incorrect establishment number Contact person Email address Explain decreases here: Has an adjustment been made on an employment tax return filed with the Internal Revenue Service? If “Yes,” give date the return was filed Yes No 944/944-SS j Employer’s incorrect state ID number 1 7 Advance EIC payments 9 Wages, tips, other compensation Social security wages 11 3 Medicare wages and tips Social security tips 5 Nonqualified plans 16 State wages, tips, etc. 18 Local wages, tips, etc. 6 2 Allocated tips 8 10 Federal income tax withheld Social security tax withheld 12a-d 4 Medicare tax withheld Dependent care benefits (Coded items) 17 19 State income tax Local income tax 14 Inc. tax W/H by 3rd party sick pay payer 14 Inc. tax W/H by 3rd party sick pay payer DO NOT CUT, FOLD, OR STAPLE Tax year/Form corrected a / W- __ __ __ __ __ 41-1628061 LW3C Department of the Treasury Internal Revenue Service Transmittal of Corrected Wage and Tax Statements W-3c Form Social Security Administration Data Operations Center P.O. Box 3333 Wilkes-Barre, PA 18767-3333 Purpose of Form If you use the U.S. Postal Service, send Forms W-2c and W-3c to the following address: Where To File For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Use this form to transmit Copy A of Form(s) W-2c, Corrected Wage and Tax Statement (Rev. 2-2009). Make a copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for your records. File Form W-3c even if only one Form W-2c is being filed or if those Forms W-2c are being filed only to correct an employee’s name and social security number (SSN), or the employer identification number (EIN). See the separate Instructions for Forms W-2c and W-3c for information on completing this form. File this form and Copy A of Form(s) W-2c with the Social Security Administration as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your employees as soon as possible. (Rev. 2-2010) If you use a carrier other than the U.S. Postal Service, send Forms W-2c and W-3c to the following address: Social Security Administration Data Operations Center Attn: W-2c Process 1150 E. Mountain Drive Wilkes-Barre, PA 18702-7997 When To File 55555 FOR M 7183-6/ W-2G 6PT FORM 7183-6/W-2G 6PT 41-0852411 Form W-2G 2018 Certain Gambling Winnings Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service File with Form 1096 OMB No. 1545-0238 For Privacy Act and Paperwork Reduction Act Notice, see the 2017 General Instructions for Certain Information Returns. 3232 VOID CORRECTED PAYER’S name, street address, city or town, province or state, country, and ZIP or foreign postal code PAYER'S telephone number WINNER’S name Street address (including apt. no.) City or town, province or state, country, and ZIP or foreign postal code 1 Reportable winnings $ 2 Date won 3 Type of wager 4 Federal income tax withheld $ 5 Transaction 6 Race $ 8 Cashier 10 Window 11 First I.D. 12 Second I.D. 14 State winnings $ 15 State income tax withheld $ 16 Local winnings $ 17 Local income tax withheld $ 18 Name of locality Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer number that I have furnished correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments. Signature ▶ Date ▶ Form W-2G www.irs.gov/w2g Do Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page 41-0852411 Form W-2G 2018 Certain Gambling Winnings Copy A For Internal Revenue Service Center Department of the Treasury - Internal Revenue Service File with Form 1096 OMB No. 1545-0238 For Privacy Act and Paperwork Reduction Act Notice, see the 2017 General Instructions for Certain Information Returns. 3232 VOID CORRECTED PAYER’S name, street address, city or town, province or state, country, and ZIP or foreign postal code PAYER'S telephone number WINNER’S name Street address (including apt. no.) City or town, province or state, country, and ZIP or foreign postal code 1 Reportable winnings $ 2 Date won 3 Type of wager 4 Federal income tax withheld $ 5 Transaction 6 Race $ 8 Cashier 10 Window 11 First I.D. 12 Second I.D. 14 State winnings $ 15 State income tax withheld $ 16 Local winnings $ 17 Local income tax withheld $ 18 Name of locality Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer number that I have furnished correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments. Signature ▶ Date ▶ Form W-2G www.irs.gov/w2g 7 9 Winnings from identical wagers 13 7 9 Winnings from identical wagers 13 __ __ Retirement plan Third-party sick pay Statutory employee Employee’s first name and initial 13 Copy A—For Social Security Administration Department of the Treasury Internal Revenue Service Form W-2c Corrected Wage and Tax Statement OMB No. 1545-0008 For Official Use Only 1 6 2 Allocated tips 7 8 Wages, tips, other compensation Federal income tax withheld Social security tax withheld Social security wages 4 3 Medicare wages and tips Social security tips 5 Medicare tax withheld Employer’s name, address, and ZIP code a Tax year/Form corrected c Employee’s previously reported name g Retirement plan Third-party sick pay Statutory employee Previously reported Correct information Previously reported Correct information For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. (Rev. 2-2010) Complete boxes f and/or g only if incorrect on form previously filed 1 7 Wages, tips, other compensation Social security wages 3 Medicare wages and tips Social security tips 5 6 2 Allocated tips 8 Federal income tax withheld Social security tax withheld 4 Medicare tax withheld 13 Note: Only complete money fields that are being corrected (exception: for corrections involving MQGE, see the Instructions for Forms W-2c and W-3c, boxes 5 and 6). Employee’s previously reported SSN f Dependent care benefits 9 10 Advance EIC payment 9 Advance EIC payment Dependent care benefits 10 See instructions for box 12 11 12a Nonqualified plans 11 Nonqualified plans See instructions for box 12 12a C o d e C o d e 12c 12c C o d e C o d e 12b 12b C o d e C o d e 12d 12d C o d e C o d e 15 State wages, tips, etc. 16 16 State wages, tips, etc. 16 State wages, tips, etc. State wages, tips, etc. 16 State income tax 17 17 State income tax 17 State income tax State income tax 17 Local wages, tips, etc. 18 18 Local wages, tips, etc. 18 Local wages, tips, etc. Local wages, tips, etc. 18 Local income tax 19 19 Local income tax 19 Local income tax Local income tax 19 Locality name 20 20 Locality name 20 Locality name Locality name 20 State 15 State 15 State 15 State State Correction Information Locality Correction Information 14 Other (see instructions) 14 Other (see instructions) Employer’s state ID number Employer’s state ID number Employer’s state ID number Employer’s state ID number h Last name Employee’s address and ZIP code i DO NOT CUT, FOLD, OR STAPLE THIS FORM Previously reported Correct information Previously reported Correct information Suff. Previously reported Correct information Previously reported Correct information Employer’s Federal EIN b e Corrected SSN and/or name (Check this box and complete boxes f and/or g if incorrect on form previously filed.) Employee’s correct SSN d / W-2 41-1628061 __ 44444 W-2C FOR M 1096-2 2PT 41-0852411 6969 Return this entire page to the Internal Revenue Service. Photocopies are not acceptable. Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete. Signature Title Date Instructions Reminder. with Internal Revenue Service/Information Returns Branch is electronically through the FIRE system. See Pub. 1220, for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Purpose of form. Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service. Do not use Form 1096 to transmit electronically. For electronic submissions, see Pub. 1220. Caution. electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty. For more information, see part F in the 2012 General Instructions for Certain Information Returns. must be the same as those you enter in the upper left area of Forms or number), and TIN in the spaces provided on the form. File Form 1096 as follows. 28, 2013. Where To File following: or agency, or legal residence in the case of an individual, is located in Use the following three-line address Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia Department of the Treasury Internal Revenue Service Center Austin, TX 73301 For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2012 General Instructions for Certain Information Returns. Form 1096 (2012) Do Not Staple Form 1096 Department of the Treasury Internal Revenue Service Annual Summary and Transmittal of U.S. Information Returns OMB No. 1545-0108 2018 FILER'S name Street address (including room or suite number) City, state, and ZIP code Name of person to contact Telephone number Email address Fax number 1 2 Social security number 3 Total number of forms 4 Federal income tax withheld $ 5 Total amount reported with this Form 1096 $ 6 W-2G 32 1097-BTC 50 1098 81 1098-C 78 1098-E 84 1098-T 83 1099-A 80 1099-B 79 1099-C 85 1099-CAP 73 1099-DIV 91 1099-G 86 1099-H 71 1099-INT 92 1099-K 10 1099-LTC 93 1099-MISC 95 1099-OID 96 1099-PATR 97 1099-Q 31 1099-R 98 1099-S 75 1099-SA 94 3921 25 3922 26 5498 28 5498-ESA 72 5498-SA 27 7 If this is your , enter an “X” here . . . . . 2018 Form W-4 (2018) Future developments. For the latest information about any future developments related to Form W-4, such as legislation enacted after it was published, go to www.irs.gov/FormW4. Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes. Exemption from withholding. You may claim exemption from withholding for 2018 if both of the following apply. • For 2017 you had a right to a refund of all federal income tax withheld because you had no tax liability, and • For 2018 you expect a refund of all federal income tax withheld because you expect to have no tax liability. If you’re exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2018 expires February 15, 2019. See Pub. 505, Tax Withholding and Estimated Tax, to learn more about whether you qualify for exemption from withholding. General Instructions If you aren’t exempt, follow the rest of these instructions to determine the number of withholding allowances you should claim for withholding for 2018 and any additional amount of tax to have withheld. For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages. You can also use the calculator at www.irs.gov/W4App to determine your tax withholding more accurately. Consider using this calculator if you have a more complicated tax situation, such as if you have a working spouse, more than one job, or a large amount of nonwage income outside of your job. After your Form W-4 takes effect, you can also use this calculator to see how the amount of tax you’re having withheld compares to your projected total tax for 2018. If you use the calculator, you don’t need to complete any of the worksheets for Form W-4. Note that if you have too much tax withheld, you will receive a refund when you file your tax return. If you have too little tax withheld, you will owe tax when you file your tax return, and you might owe a penalty. Filers with multiple jobs or working spouses. If you have more than one job at a time, or if you’re married and your spouse is also working, read all of the instructions including the instructions for the Two-Earners/Multiple Jobs Worksheet before beginning. Nonwage income. If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using Form 1040- ES, Estimated Tax for Individuals. Otherwise, you might owe additional tax. Or, you can use the Deductions, Adjustments, and Other Income Worksheet on page 3 or the calculator at www.irs.gov/ W4App to make sure you have enough tax withheld from your paycheck. If you have pension or annuity income, see Pub. 505 or use the calculator at www.irs.gov/W4App to find out if you should adjust your withholding on Form W-4 or W-4P. Nonresident alien. If you’re a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form. Specific Instructions Personal Allowances Worksheet Complete this worksheet on page 3 first to determine the number of withholding allowances to claim. Line C. Head of household please note: Generally, you can claim head of household filing status on your tax return only if you’re unmarried and pay more than 50% of the costs of keeping up a home for yourself and a qualifying individual. See Pub. 501 for more information about filing status. Line E. Child tax credit. When you file your tax return, you might be eligible to claim a credit for each of your qualifying children. To qualify, the child must be under age 17 as of December 31 and must be your dependent who lives with you for more than half the year. To learn more about this credit, see Pub. 972, Child Tax Credit. To reduce the tax withheld from your pay by taking this credit into account, follow the instructions on line E of the worksheet. On the worksheet you will be asked about your total income. For this purpose, total income includes all of your wages and other income, including income earned by a spouse, during the year. Line F. Credit for other dependents. When you file your tax return, you might be eligible to claim a credit for each of your dependents that don’t qualify for the child tax credit, such as any dependent children age 17 and older. To learn more about this credit, see Pub. 505. To reduce the tax withheld from your pay by taking this credit into account, follow the instructions on line F of the worksheet. On the worksheet, you will be asked about your total income. For this purpose, total income includes all of Separate here and give Form W-4 to your employer. Keep the worksheet(s) for your records. Form W-4 Department of the Treasury Internal Revenue Service Employee’s Withholding Allowance Certificate ▶ Whether you’re entitled to claim a certain number of allowances or exemption from withholding is subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS. OMB No. 1545-0074 2018 1 Your first name and middle initial Last name Home address (number and street or rural route) City or town, state, and ZIP code 2 Your social security number 3 Single Married Married, but withhold at higher Single rate. Note: If married filing separately, check “Married, but withhold at higher Single rate.” 4 If your last name differs from that shown on your social security card, check here. You must call 800-772-1213 for a replacement card. ▶ 5 Total number of allowances you’re claiming (from the applicable worksheet on the following pages) . . . 5 6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . . 6 $ 7 I claim exemption from withholding for 2018, and I certify that I meet both of the following conditions for exemption. • Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and • This year I expect a refund of all federal income tax withheld because I expect to have no tax liability. If you meet both conditions, write “Exempt” here . . . . . . . . . . . . . . . ▶ 7 Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete. Employee’s signature (This form is not valid unless you sign it.) ▶ Date ▶ 8 Employer’s name and address (Employer: Complete boxes 8 and 10 if sending to IRS and complete boxes 8, 9, and 10 if sending to State Directory of New Hires.) 9 First date of employment 10 Employer identification number (EIN) For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 10220Q Form W-4 (2018) Form 1042-S Department of the Treasury Internal Revenue Service Foreign Person’s U.S. Source Income Subject to Withholding Go to www.irs.gov/Form1042S for instructions and the latest information. 2018 UNIQUE FORM IDENTIFIER AMENDED AMENDMENT NO. OMB No. 1545-0096 Copy A for Internal Revenue Service 1 Income code 2 Gross income 3 Chapter indicator. Enter “3” or “4” 3a Exemption code 3b Tax rate . 4a Exemption code 4b Tax rate . 5 Withholding allowance 6 Net income 7a Federal tax withheld 7b Check if federal tax withheld was not deposited with the IRS because escrow procedures were applied (see instructions) . . . . . . 8 Tax withheld by other agents 9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions) ( ) 10 Total withholding credit (combine boxes 7a, 8, and 9) 11 Tax paid by withholding agent (amounts not withheld) (see instructions) 12a Withholding agent's EIN 12b Ch. 3 status code 12c Ch. 4 status code 12d Withholding agent's name 12e 12f Country code 12g 12h Address (number and street) 12i City or town, state or province, country, ZIP or foreign postal code 13a Recipient's name 13b Recipient's country code 13c Address (number and street) 13d City or town, state or province, country, ZIP or foreign postal code 13e Recipient's U.S. TIN, if any 13f Ch. 3 status code 13g Ch. 4 status code 13h Recipient's GIIN 13i number, if any 13j LOB code 13k Recipient's account number 13l Recipient's date of birth (YYYYMMDD) 14a Primary Withholding Agent's Name (if applicable) 14b Primary Withholding Agent's EIN 15 Check if pro-rata basis reporting 15a 15b Ch. 3 status code 15c Ch. 4 status code 15d 15e 15f Country code 15g 15h Address (number and street) 15i City or town, state or province, country, ZIP or foreign postal code 16a Payer's name 16b Payer's TIN 16c Payer's GIIN 16d Ch. 3 status code 16e Ch. 4 status code 17a State income tax withheld 17b Payer's state tax no. 17c Name of state For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 1042-S (2018) FOR M 10425D18 5PT 2018 version not released at time of printing W2G / 1042s forms GuIDe To InformaTIon reTurns TransmITTals w-2g STaTemenT Form W-2G must be furnished to gambling winners of the state conducted lotteries, sweepstakes, wagering pools, parimutuel pool for horse races, dog races, and jai alai. Rules will vary with type of gambling. Federal income tax must be withheld from the winnings of the players. SIZE: 9" x 5-½" FOrM NUMBEr: W-2G18 6-PArT CArBONLESS W-2G19 6-PArT CArBONLESS form w-3 TranSmiTTaL of income anD Tax STaTemenTS Form W-3 Transmittal of Income must accompany W-2 Forms filed with SSA. Continuous design for service bureaus, paying agents or disbursing agents that file W-3’s for each of their clients. FOrM NUMBEr: W-3 2-PArT CArBONLESS form 1042S non-reSiDenT aLien Form 1042S is required to report all income and/or tax withheld for non-resident aliens and foreign corporations with U.S. income. (Resident aliens are treated the same as U.S. citizens; thus a regular W-2 Form may be used for reporting). FOrM NUMBEr: 1042S18 5-PArT CArBONLESS 1042S19 5-PArT CArBONLESS 1096 annuaL SummarY & TranSmiTTaL of u.S. informaTion reTurnS Use form 1096 to summarize and transmit all 1099 Forms. Payers filing returns on paper forms must use separate transmittal, Form 1096, for each different type of form. FOrM NUMBEr: 1096 2-PArT CArBONLESS mIsCellaneous forms CorreCTIon forms form w-4 emPLoYee wiThhoLDing This W-4 Form is employee withholding exemptions certificate. The employee used this form to determine his correct number of withholding allowances, including allowances for itemized deductions. FOrM NUMBEr: W-418 W-419 50 FOrMS PEr PACK w-2c STaTemenT of correcTeD income anD Tax amounTS Form W-2C is used by an employer to correct errors in previously filed Form W-2. This form can be used to correct wage and tax information for prior years. FOrM NUMBEr: W-2C 6-PArT CArBONLESS w-3c correcTion TranSmiTTaL Form W-3C is used in conjunction with Form W-2C when filed with the SSA. It is a transmittal summary for corrected W-2 forms that have been previously filed with Form W-3. Use Form W-3C to correct an employer’s Federal EIN (Employer’s Identification Number) or Social Security number. FOrM NUMBEr: W-3C 2-PArT CArBONLESS Use Envelope SW42 Use Envelope DWW2G DWW2G i-9 emPLoYmenT Eligibility Verification 8½" x 11", 24 Pages Per Form FOrM NUMBEr: I-9 DWW2C Use Envelope DWW2C If any date shown falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. SW42 imPortant tax return document enclosed January 31 for paper and e-filing last day of february* Form Title What to report Amounts to report To IrS To recipient (unless indicated otherwise) W-2 Wage and tax statement Wages, tips, other compensation; social security, medicare, withheld income taxes; and advance earned income credit (eic) payments. include bonuses, vacation allowances, severance pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay. see separate instructions January 31 for Paper and e-filing January 31 W-2G certain Gambling Winnings Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc. Generally, $600 or more; $1,200 or more from bingo or slot machines; $1,500 or more from keno last day of february* January 31 1042-s foreign Person’s u.s. source income subject to Withholding income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under chapter 3. also, distributions of effectively connected income by publicly traded partnerships or nominees. see form instructions march 15 march 15 1094-b transmittal of employer-Provided health insurance offer and coverage information returns summary transmittal record of 1095-bs. tbd insurance carrier submits february 28* n/a 1094-c transmittal of employer-Provided health insurance offer and coverage information returns summary transmittal record of 1095-cs tbd last day of february* n/a 1095-b health coverage Which months the insured and his or her family was covered under the plan. tbd insurance carrier submits february 28* insurance carrier sends to recipients march 2 1095-c employer-Provided health insurance offer and coverage Whether or not the employer offered health coverage to employees. tbd last day of february* march 2 1098 mortgage interest statement mortgage interest (including points) and certain mortgage insurance premiums you received in the course of your trade or business from individuals and reimbursements of overpaid interest. $600 or more last day of february* (to Payer/borrower) January 31 1098-c contributions of motor Vehicles, boats, and airplanes information regarding a donated motor vehicle, boat, or airplane Gross proceeds of more than $500 last day of february* (to donor) 30 days from date of sale or contribution 1098-e student loan interest statement student loan interest received in the course of your trade or business. $600 or more last day of february* January 31 1098-t tuition statement Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional). see instructions last day of february* January 31 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 the lender. all amounts last day of february* (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 last day of february* february 15 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 last day of february* January 31 1099-caP changes in corporate control and capital structure information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation. amounts of stock or property valued at $1,000 or more last day of february* (to shareholders) January 31 1099-diV dividends and distributions distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions. $10 or more, except $600 or more for liquidations last day of february* January 31 1099-G certain Government Payments unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants. $10 or more for refunds and unemployment last day of february* January 31 1099-int interest income interest income. $10 or more ($600 or more in some cases) last day of february* 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 last day of february* January 31 1099 misc miscellaneous income (also, use to report direct sales of $5,000 or more of consumer goods for resale.) • Rent or royalty payments; prizes and awards that are not for services, such as winnings on tV or radio shows. (including payments reported pursuant to an election described in regulations section 1.1471-4(d)(5)(i)(a) or reported as described in regulations section 1.147104(d)(2)iii) (a)). • Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. • section 409a income from nonqualified deferred compensation plans (nQdcs). • Payments to a physician, physicians’ corporation, or other supplier of health and medical services. issued mainly by medical assistance programs or health and accident insurance plans. • Payments for services performed for a trade or business by people not treated as its employees. (including payments reported pursuant to anelection described in regulations section 1.1471(d)(2)(iii) (a)). examples: fees to subcontractors or directors and golden parachute payments. • Fish purchases paid in cash for resale. • Crop insurance proceeds. • Substitute dividend and tax-exempt interest payments reportable by brokers. • Gross proceeds paid to attorneys. $600 or more, except $10 or more for royalties all amounts all amounts $600 or more $600 or more $600 or more $600 or more $10 or more $600 or more february 28* Note: if any payments for nonemployee compenstion are reported in box 7, the due date is January 31 for both paper and electronic returns. January 31** • A U.S. account for chapter 4 purposes to which you made no payment during the year that are reportable on any applicable form 1099 (or a u.s. account to which you made payment during the year that do not reach the applicable reporting threshold for any applicable form 1099) reported pursuant to an election described in regulations section 1.1471-4(d)(5)(i)(a). all amounts s (including $0) January 31** 1099-oid original issue discount original issue discount $10 or more last day of february* January 31 1099-Patr taxable distributions received from cooperatives distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits $10 or more last day of february* January 31 1099-Q Payment from Qualified education Programs (under sections 529 and 530) earnings from qualified tuition programs and coverdell esas. all amounts last day of february* 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, insurance contracts, and ira recharacterizations. $10 or more last day of february* January 31 1099-s Proceeds from real estate transactions Gross proceeds from the sale or exchange of real estate and certain royalty payments. $600 or more last day of february* february 15 1099-sa distributions from an hsa, archer msa, or medicare advantage msa distributions from an hsa, archer msa, or medicare advantage msa. all amounts last day of february* January 31 3921 exercise of an incentive stock option under section 422(b) transfer of stock pursuant to the exercise of an incentive stock option under section 422(b). all amounts last day of february* January 31 3922 transfer of stock acquired through an employee stock Purchase Plan under section 423(c) transfer of stock acquired through an employee stock purchase plan under section 423(c). all amounts last day of february* January 31 5498 ira contribution information contributions (including rollover contributions) to any individual retirement arrangement (ira) including a seP, simPle, and roth ira; roth conversions; ira recharacterizations; and the fair market value (fmV) of the account. all amounts may 31 (to Participant) for fmV/rmd January 31; for contributions, may 31 5498-esa coverdell esa contribution information contributions (including rollover contributions) to a coverdell esa. all amounts may 31 april 30 5498-sa hsa, archer msa, or medicare advantage msa information contributions to an hsa (including transfers and rollovers) or archer msa and the fmV of an hsa, archer msa, or medicare advantage msa. all amounts may 31 (to Participant) may 31 May *the due date is april 1, 2019 if filed electronically. **due date are subject to change. Second page added 2 sheets per form