Nov 16, 20233 min read

All 21 Types of 1099 Forms and IRS FIRE requirements

Updated: Oct 26

1099 form	Paper filing	E-filing	To recipient	Purpose for 3rd Party to Report Income
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	A record of the total taxable income the California Employment Development Department (EDD) issued you in a calendar year, and is reported to the IRS.
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