Page 6 - Pressure Seal Tax Catalog

Stock Pressure Seal 1099 Stock Pressure Seal 1099, 1098 & 5498
Instructions for Payer/Borrower
A person (including a financial institution, a governmental unit, and a cooperative housing Box 2. Shows the outstanding principal on the mortgage as of January 1 of the calendar
P corporation) who is engaged in a trade or business and, in the course of such trade or year. If the mortgage originated in the calendar year, shows the mortgage principal as of the
business, received from you at least $600 of mortgage interest (including certain points) on
date of origination. If the recipient/lender acquired the loan in the calendar year, shows the
J REMOVE SIDE EDGES FIRST REMOVE SIDE EDGES FIRST any one mortgage in the calendar year must furnish this statement to you. mortgage principal as of the date of acquisition.
If you received this statement as the payer of record on a mortgage on which there are
Box 3. Shows the date of the mortgage origination.
Box 4. Do not deduct this amount. It is a refund (or credit) for overpayment(s) of interest
REMOVE SIDE EDGES FIRST
other borrowers, furnish each of the other borrowers with information about the proper
8755544 SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN REMOVE SIDE EDGES FIRST 8755565 distribution of amounts reported on this form. Each borrower is entitled to deduct only the you made in a prior year or years. If you itemized deductions in the year(s) you paid the
interest, you may have to include part or all of the box 4 amount on the “Other income” line
amount each borrower paid and points paid by the seller that represent each borrower’s
share of the amount allowable as a deduction. Each borrower may have to include in income
of your calendar year Schedule 1 (Form 1040). No adjustment to your prior year(s) tax
return(s) is necessary. For more information, see Pub. 936 and Itemized Deduction
a share of any amount reported in box 4.
If your mortgage payments were subsidized by a government agency, you may not be
Box 5. If an amount is reported in this box, it may qualify to be treated as deductible
SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN able to deduct the amount of the subsidy. See the instructions for Schedule A, C, or E Recoveries in Pub. 525.
VOID
A PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1a Total ordinary dividends OMB No. 1545-0110 (Form 1040) for how to report the mortgage interest. Also, for more information, see Pub. 936 mortgage interest. See the calendar year Schedule A (Form 1040) instructions and Pub. 936.
CORRECTED
and Pub. 535.
Box 6. Not all points are reportable to you. Box 6 shows points you or the seller paid this
year for the purchase of your principal residence that are required to be reported to you.
Payer’s/Borrower’s taxpayer identification number (TIN). For your protection, this form
may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer
Generally, these points are fully deductible in the year paid, but you must subtract seller-paid
G
Form 1099-DIV
TXE 1099MISC-B FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION 8755536 PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. $ 1 Rents OMB No. 1545-0115 TXE 1099DIV 8289762 PAYER’S TIN $ 1b Qualified dividends $ 2b Unrecap. Sec. 1250 gain Dividends and FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST TXE 1098MORT has reported your complete TIN to the IRS. points from the basis of your residence. Other points not reported in box 6 may also be
deductible. See Pub. 936 to figure the amount you can deduct.
Account number. May show an account or other unique number the lender has assigned to
distinguish your account.
(Rev. January 2024)
Box 7. If the address of the property securing the mortgage is the same as the
REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION PAYER’S TIN RECIPIENT’S TIN 2 Royalties 4 Federal income tax withheld Miscellaneous REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, and ZIP or foreign postal code 3 2e Section 897 ordinary dividends 2d Collectibles (28%) gain income tax return, Copy 2 If you hold a mortgage credit certificate and can claim the mortgage interest credit, see Form Box 10. The interest recipient may use this box to give you other information, such as real
CORRECTED (if checked)
Box 1. Shows the mortgage interest received by the recipient/lender during the year. This
$
For calendar year
payer’s/borrower’s, either the box has been checked, or box 8 has been completed.
amount includes interest on any obligation secured by real property, including a mortgage,
Box 8. Shows the address or description of the property securing the mortgage.
Distributions
home equity loan, or line of credit. This amount does not include points, government subsidy
REMOVE THESE EDGES FIRST
REMOVE THESE EDGES FIRST
2a Total capital gain distr.
$
Box 9. If more than one property secures the loan, shows the number of properties
Form 1099-MISC
payments, or seller payments on a “buydown” mortgage. Such amounts are deductible by
securing the mortgage. If only one property secures the loan, this box may be blank.
you only in certain circumstances.
RECIPIENT’S TIN
(Rev. April 2025)
2c Section 1202 gain
$
$
If you prepaid interest in the calendar year that accrued in full by January 15
For calendar year
Information
$
estate taxes or insurance paid from escrow.
FOLD, CREASE AND TEAR ALONG PERFORATION
Box 11. If the recipient/lender acquired the mortgage in the calendar year, shows the date of
of the subsequent year, this prepaid interest may be included in box 1.
To be filed with
However, you cannot deduct the prepaid amount in the calendar year paid
recipient’s state
$
acquisition.
3 Other income
$
2f Section 897 capital gain
$
even though it may be included in box 1.
$
Future developments. For the latest information about developments related to Form 1098
when required.
Nondividend distributions
and its instructions, such as legislation enacted after they were published, go to
$
4
TXE 1099MISC
5 Fishing boat proceeds
$
Federal income tax withheld
www.irs.gov/Form1098.
6 Medical and health care payments
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online
5
8396. If the interest was paid on a mortgage, home equity loan, or line of credit secured by a
Copy 2
qualified residence, you can only deduct the interest paid on acquisition indebtedness, and
6
$
Section 199A dividends
Investment expenses
federal tax preparation, e-filing, and direct deposit or payment options.
you may be subject to a deduction limitation.
To be filed
$
$
RECIPIENT’S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign postal code
Foreign tax paid
8 Substitute payments in lieu of
totaling $5,000 or more of
Foreign country or U.S. possession
consumer products to
dividends or interest
recipient’s
recipient for resale
*Caution: The amount shown may
9 Crop insurance proceeds
tax return,
not be fully deductible by you. Limits
based on the loan amount and the cost
$
attorney
REMOVE THESE EDGES FIRST
$ $ 7 Payer made direct sales $ 10 Gross proceeds paid to an state income when with Account number (see instructions) 11 $ 12 7 $ 9 Cash liquidation distributions 8 10 Noncash liquidation distributions RECIPIENT’S/LENDER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. CORRECTED (if checked) OMB No. 1545-1380 Mortgage
and value of the secured property may
Exempt-interest dividends
Interest
(Rev. April 2025)
11 Fish purchased for resale $ 12 Section 409A deferrals required. C 3 E FATCA filing requirement $ 14 State 15 State identification no. 13 $ 16 Specified private activity bond interest dividends apply. Also, you may only deduct FORM 1098 Statement
Box 7. If checked, consumer products totaling $5,000 or more were sold to you for resale, on a Account number (see instructions) 13 FATCA filing requirement 14 $ 15 Nonqualified deferred beneficiaries. It is generally treated as effectively connected to a trade or business within the Form 1099-DIV www.irs.gov/Form1099DIV $ $ reimbursed by another person. For Payer/
interest to the extent it was incurred by
For calendar year
State tax withheld
FOLD, CREASE AND TEAR ALONG PERFORATION
buy-sell, a deposit-commission, or other basis. Generally, report any income from your sale of
Box 3. Shows a return of capital. To the extent of your cost (or other basis) in the stock, the distri-
you, actually paid by you, and not
Box 6. For individuals, report on Schedule C (Form 1040).
United States. See the instructions for your tax return.
1 Mortgage interest received from payer(s)/borrower(s)*
Copy B
broker on your behalf as a result of a loan of your securities. Report on the “Other income” line
compensation
$
Box 6. For individuals, report on Schedule C (Form 1040). 16 State tax withheld $ bution reduces your basis and is not taxable. Any amount received in excess of your basis is tax- RECIPIENT’S/LENDER’S TIN PAYER’S/BORROWER’S TIN 2 Outstanding mortgage principal 3 Mortgage origination date Borrower
Recipient’s taxpayer identification number (TIN). For your protection, this form may show only
these products on Schedule C (Form 1040).
able to you as capital gain. See Pub. 550.
Recipient’s taxpayer identification number (TIN). For your protection, this form may show
only the last four digits of your social security number (SSN), individual taxpayer identification
Recipient’s taxpayer identification number (TIN). For your protection, this form may show buy-sell, a deposit-commission, or other basis. Generally, report any income from your sale of Instructions for Recipient H Form 1099-MISC www.irs.gov/Form1099MISC $ $ Instructions for Recipient not give your TIN to the payer. See Form W-9 for information on backup withholding. Include this 1a Total ordinary dividends OMB No. 1545-0110 PAYER’S/BORROWER’S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign postal code $ 4 Refund of overpaid interest 5 Mortgage insurance premiums to the IRS. If you are required to file
the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the issuer has reported your
Instructions for Recipient Box 7. If checked, consumer products totaling $5,000 or more were sold to you for resale, on a Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest received by your $ 17 State/Payer’s state no. 18 State income Box 4. Shows backup withholding. A payer must backup withhold on certain payments if you did PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. Department of the Treasury - Internal Revenue Service 3-2/3” The information in boxes 1 through
Box 5. Shows the portion of the amount in box 1a that may be eligible for the 20% qualified busi-
CORRECTED (if checked)
only the last four digits of your social security number (SSN), individual taxpayer identification
$
these products on Schedule C (Form 1040).
amount on your income tax return as tax withheld.
number (ITIN), adoption taxpayer identification number (ATIN), or employer identification
Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest received by your
9 and 11 is important tax
Box 6. Shows your share of expenses of a nonpublicly offered RIC, generally a nonpublicly offered
of Schedule 1 (Form 1040).
information and is being furnished
Box 9. Report this amount on Schedule F (Form 1040).
number (EIN). However, the payer has reported your complete TIN to the IRS.
number (EIN). However, the payer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer assigned to
Box 1a. Shows total ordinary dividends that are taxable. Include this amount on the “Ordinary divi-
Box 11. Shows the amount of cash you received for the sale of fish if you are in the trade or
Account number. May show an account or other unique number the payer assigned to broker on your behalf as a result of a loan of your securities. Report on the “Other income” line number (ITIN), adoption taxpayer identification number (ATIN), or employer identification Box 10. Shows gross proceeds paid to an attorney in connection with legal services. Report PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Rents Department of the Treasury - Internal Revenue Service Account number. May show an account or other unique number the payer assigned to distinguish ness income deduction under section 199A. See the instructions for Form 8995 and Form 8995-A. 65074 $ 1b Qualified dividends Form 1099-DIV Dividends and $ 6 Points paid on purchase of principal residence $ a return, a negligence penalty or
other sanction may be imposed on
only the taxable part as income on your return.
CORRECTED (if checked)
dends” line of Form 1040 or 1040-SR. Also report it on Schedule B (Form 1040), if required.
of Schedule 1 (Form 1040).
complete TIN to the IRS.
you if the IRS determines that an
Box 1b. Shows the portion of the amount in box 1a that may be eligible for reduced capital gains
Box 9. Report this amount on Schedule F (Form 1040).
mutual fund. This amount is included in box 1a.
rates. See the Instructions for Form 1040 for how to determine this amount and where to report.
distinguish your account.
Amounts shown may be subject to self-employment (SE) tax. Individuals should see the Box 10. Shows gross proceeds paid to an attorney in connection with legal services. Report H Amounts shown may be subject to self-employment (SE) tax. Individuals should see the Box 12. May show current year deferrals as a nonemployee under a nonqualified deferred $ 2 Royalties OMB No. 1545-0115 Miscellaneous your account. Box 7. Shows the foreign tax that you may be able to claim as a deduction or a credit on Form $ 2a Total capital gain distr. For calendar year Distributions 7 If address of property securing mortgage is the same as because you overstated a deduction
(Rev. January 2024)
$
underpayment of tax results
compensation (NQDC) plan that is subject to the requirements of section 409A plus any
Instructions for Schedule SE (Form 1040). Corporations, fiduciaries, or partnerships must
1040 or 1040-SR. See the Instructions for Form 1040.
Box 8. This box should be left blank if a RIC reported the foreign tax shown in box 7.
Instructions for Schedule SE (Form 1040). Corporations, fiduciaries, or partnerships must
The amount shown may be dividends a corporation paid directly to you as a participant (or ben-
business of catching fish.
for this mortgage interest or for
Box 11. Shows the amount of cash you received for the sale of fish if you are in the trade or
distinguish your account.
only the taxable part as income on your return.
satisfy its account reporting requirement under chapter 4 of the Internal Revenue Code. You may
1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue
Form 1099-MISC
PAYER’S/BORROWER’S address, the box is checked,
these points, reported in boxes
Boxes 9 and 10. Show cash and noncash liquidation distributions.
report the amounts on the appropriate line of their tax returns.
Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the
your Form 1040 or 1040-SR but treat it as a plan distribution, not as investment income, for any
report the refund of interest (box 4);
Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the Box 12. May show current year deferrals as a nonemployee under a nonqualified deferred report the amounts on the appropriate line of their tax returns. Box 13. If the FATCA filing requirement box is checked, the payer is reporting on this Form $ (Rev. April 2025) Information eficiary of a participant) in an employee stock ownership plan (ESOP). Report it as a dividend on Box 11. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to PAYER’S TIN RECIPIENT’S TIN $ 2c Section 1202 gain 2b Unrecap. Sec. 1250 gain Copy B Q 8 Address or description of property securing mortgage or because you claimed a
$
earnings on current and prior year deferrals.
1 and 6; or because you didn't
or the address or description is entered in box 8.
payer. If you cannot get this form corrected, attach an explanation to your tax return and
$
business of catching fish.
nondeductible item.
For calendar year
calendar year. See the Instructions for Form 1040 for where to report. This amount may be subject
estate investment trust (REIT). See How To Report in the Instructions for Schedule D (Form 1040).
earnings on current and prior year deferrals.
report your information correctly. compensation (NQDC) plan that is subject to the requirements of section 409A plus any payer. If you cannot get this form corrected, attach an explanation to your tax return and Code. You may also have a filing requirement. See the Instructions for Form 8938. 3 Other income 4 Federal income tax withheld also have a filing requirement. See the Instructions for Form 8938. $ 2d Collectibles (28%) gain For Recipient
Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a
But, if no amount is shown in boxes 2b, 2c, 2d, and 2f and your only capital gains and losses are
Box 15. Shows income as a nonemployee under an NQDC plan that does not meet the
requirements of section 409A. Any amount included in box 12 that is currently taxable is also
Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents on Box 13. If the FATCA filing requirement box is checked, the payer is reporting on this Form Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents on Box 14. Reserved for future use. PAYER’S TIN RECIPIENT’S TIN $ 5 Fishing boat proceeds $ 6 Medical and health care payments Copy B Box 2a. Shows total capital gain distributions from a regulated investment company (RIC) or real Box 12. Shows exempt-interest dividends from a mutual fund or other RIC paid to you during the RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, and ZIP or foreign postal code 3 $ 2e Section 897 ordinary dividends 2f Section 897 capital gain This is important tax 9 Number of properties securing the mortgage 10 Other 11 Mortgage acquisition date
Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a
report your information correctly.
other purpose.
1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue
Box 2. Report royalties from oil, gas, or mineral properties; copyrights; and patents on
subject to a substantial additional tax to be reported on Form 1040, 1040-SR, or 1040-NR.
Box 2b. Shows the portion of the amount in box 2a that is unrecaptured section 1250 gain from
business, or rented personal property as a business. See Pub. 527.
$
1040 or 1040-SR rather than Schedule D. See the Instructions for Form 1040.
to backup withholding. See Box 4 above.
Box 2. Report royalties from oil, gas, or mineral properties; copyrights; and patents on Code. You may also have a filing requirement. See the Instructions for Form 8938. business, or rented personal property as a business. See Pub. 527. included in this box. Report this amount as income on your tax return. This income is also $ $ This is important tax capital gain distributions, you may be able to report the amounts shown in box 2a on your Form Box 13. Shows exempt-interest dividends subject to the alternative minimum tax. This amount is $ 5 $ Nondividend distributions 4 $ 6 Federal income tax withheld the IRS. If you are Account number (see instructions) (Keep for your records) www.irs.gov/Form1098 Department of the Treasury - Internal Revenue Service
Schedule E (Form 1040). However, report payments for a working interest as explained in the
information and is
For Recipient
Schedule E (Form 1040). However, report payments for a working interest as explained in the
nee recipient. You must file Form 1099-DIV (with a Form 1096) with the IRS for each of the other
included in box 12. See the Instructions for Form 6251.
Schedule E (Form 1040) instructions. For royalties on timber, coal, and iron ore, see Pub. 544.
Box 14. Reserved for future use.
Box 15. Shows income as a nonemployee under an NQDC plan that does not meet the
being furnished to
Boxes 14–16. State income tax withheld reporting boxes.
Box 2c. Shows the portion of the amount in box 2a that is section 1202 gain from certain small
Boxes 16–18. Show state or local income tax withheld from the payments.
Future developments. For the latest information about developments related to Form
Box 3. Generally, report this amount on the “Other income” line of Schedule 1 (Form 1040)
and identify the payment. The amount shown may be payments received as the beneficiary of
Section 199A dividends
owners to show their share of the income, and you must furnish a Form 1099-DIV to each. A
Box 3. Generally, report this amount on the “Other income” line of Schedule 1 (Form 1040) requirements of section 409A. Any amount included in box 12 that is currently taxable is also Schedule E (Form 1040) instructions. For royalties on timber, coal, and iron ore, see Pub. 544. See the instructions for your tax return. RECIPIENT’S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign postal code 7 Payer made direct sales 8 Substitute payments in lieu of being furnished to the certain depreciable real property. See the Unrecaptured Section 1250 Gain Worksheet in the Nominees. If this form includes amounts belonging to another person, you are considered a nomi- 7 $ Foreign tax paid $ 8 Investment expenses return, a negligence Form 1098
1099-MISC and its instructions, such as legislation enacted after they were published, go to
included in this box. Report this amount as income on your tax return. This income is also
business stock that may be subject to an exclusion. See the Schedule D (Form 1040) instructions.
required to file a
information and is
and identify the payment. The amount shown may be payments received as the beneficiary of
subject to a substantial additional tax to be reported on Form 1040, 1040-SR, or 1040-NR.
totaling $5,000 or more of
Instructions for Schedule D (Form 1040).
of collectibles. If required, use this amount when completing the 28% Rate Gain Worksheet in the
taxable income. See Pub. 525. If it is trade or business income, report this amount on
a deceased employee, prizes, awards, taxable damages, Indian gaming profits, or other
penalty or other
dividends or interest
consumer products to
taxable income. See Pub. 525. If it is trade or business income, report this amount on
Boxes 16–18. Show state or local income tax withheld from the payments.
IRS. If you are
recipient for resale
Box 2e. Shows the portion of the amount in box 1a that is section 897 gain attributable to disposi-
$
the current General Instructions for Certain Information Returns.
Foreign country or U.S. possession
Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally, a payer
sanction may be
must backup withhold if you did not furnish your TIN. See Form W-9 and Pub. 505 for more
Future developments. For the latest information about developments related to Form
tax preparation, e-filing, and direct deposit or payment options.
Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally, a payer 1099-MISC and its instructions, such as legislation enacted after they were published, go to Schedule C or F (Form 1040). www.irs.gov/Form1099MISC. $ 11 Fish purchased for resale 12 Section 409A deferrals other sanction may be Instructions for Schedule D (Form 1040). Account number (see instructions) 11 FATCA filing requirement 12 $ Exempt-interest dividends 10 Noncash liquidation distributions determines that it has
Schedule C or F (Form 1040). See the instructions for your tax return. a deceased employee, prizes, awards, taxable damages, Indian gaming profits, or other Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal 9 Crop insurance proceeds 10 Gross proceeds paid to an required to file a return, Box 2d. Shows the portion of the amount in box 2a that is 28% rate gain from sales or exchanges spouse is not required to file a nominee return to show amounts owned by the other spouse. See PSE-Z-BLANK-POP 9 Cash liquidation distributions this income is taxable
imposed on you if
attorney
must backup withhold if you did not furnish your TIN. See Form W-9 and Pub. 505 for more
$
a negligence penalty or
$
and the IRS
$
information. Report this amount on your income tax return as tax withheld.
Box 5. Shows the amount paid to you as a fishing boat crew member by the operator, who
www.irs.gov/Form1099MISC.
tion of U.S. real property interests (USRPI).
Box 5. Shows the amount paid to you as a fishing boat crew member by the operator, who Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal information. Report this amount on your income tax return as tax withheld. Account number (see instructions) 13 FATCA filing requirement 14 $ the IRS determines that Box 2f. Shows the portion of the amount in box 2a that is section 897 gain attributable to disposi- 14 State 15 State identification no. $ 16 Specified private activity bond interest dividends not been reported. FIRST-CLASS MAIL
imposed on you if this
13
tax preparation, e-filing, and direct deposit or payment options.
character when passed through or distributed to its direct or indirect foreign owners or
income is taxable and
considers you to be self-employed. Self-employed individuals must report this amount on
Schedule C (Form 1040). See Pub. 334. considers you to be self-employed. Self-employed individuals must report this amount on 15 Nonqualified deferred it has not been Note: Boxes 2e and 2f apply only to foreign persons and entities whose income maintains its Form 1099-DIV (keep for your records) $ $ State tax withheld IMPORTANT: TAX RETURN
tion of USRPI.
compensation
Schedule C (Form 1040). See Pub. 334.
reported.
$ 16 State tax withheld $ 17 State/Payer’s state no. 18 State income www.irs.gov/Form1099DIV DOCUMENT ENCLOSED
$
Form 1099-MISC (keep for your records) www.irs.gov/Form1099MISC $ $ Department of the Treasury - Internal Revenue Service
Department of the Treasury - Internal Revenue Service 7-1/3” OPENING INSTRUCTIONS
SEE OTHER SIDE FOR OPENING INSTRUCTIONS IMPORTANT: TAX RETURN FIRST-CLASS MAIL IMPORTANT: TAX RETURN SEE OTHER SIDE FOR OPENING INSTRUCTIONS SEE OTHER SIDE FOR
FIRST-CLASS MAIL
FIRST-CLASS MAIL
DOCUMENT ENCLOSED
DOCUMENT ENCLOSED
IMPORTANT: TAX RETURN
DOCUMENT ENCLOSED SEE OTHER SIDE FOR OPENING INSTRUCTIONS
SEE OTHER SIDE FOR OPENING INSTRUCTIONS OPENING INSTRUCTIONS SEE OTHER SIDE FOR OPENING INSTRUCTIONS SEE OTHER SIDE FOR
SEE OTHER SIDE FOR
OPENING INSTRUCTIONS
TXE 1099MISC-B TXE 1099MISC TXE 1099DIV TXE 1098MORT
11” Blank Z-Fold 11” Printed Z-Fold - 2 Around 11” Printed Z-Fold - 2 Around 11” Printed Z-Fold
Backer w/Instructions - Simplex Copies B, 2, Back w/Instructions - Simplex Copies B, 2, Back w/Instructions - Simplex w/Instructions - Simplex
O REMOVE SIDE EDGES FIRST REMOVE SIDE EDGES FIRST R Instructions for Participant SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN
REMOVE SIDE EDGES FIRST
REMOVE SIDE EDGES FIRST
8755556 SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN 8755567 arrangement (IRA) to report contributions, including any catch-up contributions, rollovers, repayments, THEN FOLD AND TEAR THIS STUB ALONG PERFORATION
FOLD, CREASE AND TEAR ALONG PERFORATION
FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST M distinguish your account. is not reported in box 1 or 2. 1 3 2
The information on Form 5498 is submitted to the IRS by the trustee or issuer of your individual retirement
required minimum distributions (RMDs), and the fair market value (FMV) of the account. For information
TIN to the IRS.
instructions for Forms 1040, 1040-SR, and 8606; and Pubs. 560, 590-A, and 590-B.
about IRAs, including reporting rollovers, repayments, and potential deductibility of contributions, see the
REMOVE THESE EDGES FIRST
Participant’s taxpayer identification number (TIN). For your protection, this form may show only the last
four digits of your TIN (SSN, ITIN, ATIN, or EIN). However, the trustee or issuer has reported your complete
Account number. May show an account or other unique number the trustee or issuer assigned to
TXE 1099NEC-B FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST 8755553 PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. Nonemployee TXE 5498 SIMPLE IRAs in 2025. Box 13c. Shows the applicable code for a postponed contribution amount shown in box 13a: FD (due to an FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST W
Box 13a. Shows the amount of a late rollover contribution (more than 60 days after distribution) made in
does not include amounts in boxes 2–4, 8–10, 13a, and 14a.
2025 and certified by the participant, or a postponed contribution made in 2025 for a prior year. This amount
contribution is shown in box 13a, this box will be blank.
OMBNo. 1545-0116
REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION TXE 1099NEC 3 Excess golden parachute payments with recipient’s on the undistributed amount for 2026. required to be reported in box 15a. REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION 8755569
Box 13b. Shows the year to which the postponed contribution in box 13a was credited. If a late rollover
Box 1. Shows traditional IRA contributions for 2025 you made in 2025 and through April 15, 2026. This box
Box 2. Shows rollover contributions, including direct rollover contributions, you made in 2025 to an IRA
(other than conversions done through a rollover contribution from a traditional IRA or traditional SIMPLE IRA
payment to a Roth IRA. Any late rollover contributions are shown in box 13a.
extension of the contribution due date because of a federally designated disaster), PO (a rollover of a
qualified plan loan offset), and SC (the self-certification procedure for a late rollover contribution).
Compensation
to a Roth IRA or Roth SIMPLE IRA, which are reported in box 3). Include a military death gratuity or SGLI
one type of IRA to another.
For participants who served in designated combat zones, qualified hazardous duty areas, or direct
(Rev. April 2025)
support areas, the codes are EO13239 for Afghanistan and associated direct support areas, EO12744 for
Box 3. Shows the amount converted from traditional IRAs or traditional SIMPLE IRAs to Roth IRAs or Roth
For calendar year
the Arabian Peninsula areas, PL115-97 for the Sinai Peninsula of Egypt, and EO13119 (or PL106-21) for the
individual.
of locations, go to www.irs.gov/Newsroom/Combat-Zones.
Yugoslavia operations areas. For additional information, including a list of locations within the designated
Box 4. Shows amounts recharacterized from transferring any part of the contribution (plus earnings) from
combat zones, qualified hazardous duty areas, and direct support areas, see Pub. 3. For updates to the list
Box 5. Shows the FMV of all investments in your account at year end. However, if a decedent’s name is
Copy 2
Box 14a. Shows the amount of any repayment of a distribution related to a qualified reservist, qualified
shown, the amount reported may be the FMV on the date of death. If the FMV shown is zero for a decedent,
15b.
the executor or administrator of the estate may request a date-of-death value from the financial institution.
Box 7. May show the kind of IRA reported on this Form 5498.
disaster, qualified birth or adoption, emergency personal expense, domestic abuse victim, or terminally ill
abuse victim), or TI (terminally ill individual).
amount from your allowable IRA contribution included in box 1 to compute your IRA deduction.
Box 6. Shows for endowment contracts only the amount allocable to the cost of life insurance. Subtract this
Box 14b. Shows the applicable repayment code for the amount shown in box 14a: QR (qualified reservist),
To be filed
2026. Do not deduct on your income tax return.
made in 2025 for 2024, but not including contributions made in 2026 for 2025.
DD (qualified disaster), BA (qualified birth or adoption), EP (emergency personal expense), DA (domestic
distributed.
Boxes 8 and 9. Show SEP (box 8) and SIMPLE (box 9) contributions made in 2025, including contributions
market.
Box 15a. Shows the FMV of the investments in the IRA that are specified in the categories identified in box
state income
Box 10. Shows Roth IRA contributions (and rollovers from a QTP) you made in 2025 and through April 15,
tax return,
Box 15b. The following codes show the type(s) of investments held in your account for which the FMV is
D—Real estate.
established securities market).
Box 11. If the box is checked, you must take an RMD for 2026. An RMD may be required even if the box is
A—Stock or other ownership interest in a corporation that is not readily tradable on an established securities
not checked. If you do not take the RMD for 2026, you are subject to an excise tax on the amount not
B—Short- or long-term debt obligation that is not traded on an established securities market.
by January 31, 2026.
RECIPIENT'S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign
Box 12a. Shows the date by which the RMD amount in box 12b must be distributed to avoid the excise tax
securities market).
C—Ownership interest in a limited liability company or similar entity (unless the interest is traded on an
Box 12b. Shows the amount of the RMD for 2026. If box 11 is checked and there is no amount in this box,
the trustee or issuer must provide you the amount or offer to calculate the amount in a separate statement
G—Other asset that does not have a readily available FMV.
E—Ownership interest in a partnership, trust, or similar entity (unless the interest is traded on an established
Note: If you are receiving payments on which no income, social security, and postal code when required TRUSTEE’S or ISSUER’S name, street address, city or town, state or province, country, and ZIP or foreign postal code $ 1 IRA contributions (other than amounts Q
F—Option contract or similar product that is not offered for trade on an established option exchange.
Medicare taxes are withheld, you should make estimated tax payments. See
preparation, e-filing, and direct deposit or payment options.
H—More than two types of assets (listed in A through G) are held in this IRA.
explained in these box 1 instructions. Corporations, fiduciaries, and partnerships
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax
in boxes 2-4, 8-10, 13a, and 14a)
must report these amounts on the appropriate line of their tax returns.
Instructions for Recipient Note: If you are receiving payments on which no income, social security, and Form 1040-ES (or Form 1040-ES (NR)). Individuals must report these amounts as Form 1099-NEC www.irs.gov/Form 1099NEC TRUSTEE’S or ISSUER’S TIN $ 2 Rollover contributions OMB No. 1545-0747 CORRECTED (if checked)
You received this form instead of Form W-2 because the payer did not consider
Medicare taxes are withheld, you should make estimated tax payments. See
You received this form instead of Form W-2 because the payer did not consider Form 1040-ES (or Form 1040-ES (NR)). Individuals must report these amounts as Instructions for Recipient Box 2. If checked, consumer products totaling $5,000 or more were sold to you Department of the Treasury - Internal Revenue Service PARTICIPANT’S TIN $ 3 Roth IRA conversion amount Y
N
25
you an employee and did not withhold income tax or social security and
any income from your sale of these products on Schedule C (Form 1040).
must report these amounts on the appropriate line of their tax returns.
subject to a 20% excise tax. See your tax return instructions for where to report.
If you believe you are an employee and cannot get the payer to correct this
FORM 5498
form, report the amount shown in box 1 on the line for “Wages, salaries, tips,
If you believe you are an employee and cannot get the payer to correct this
Medicare taxes. explained in these box 1 instructions. Corporations, fiduciaries, and partnerships you an employee and did not withhold income tax or social security and for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report OMB No. 1545-0116 5 FMV of account $ 4 Recharacterized contributions Contribution IRA OMB No. 1545-1574
for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report
form, report the amount shown in box 1 on the line for “Wages, salaries, tips, Box 2. If checked, consumer products totaling $5,000 or more were sold to you N Medicare taxes. Box 3. Shows your total compensation of excess golden parachute payments PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. Compensation PARTICIPANT’S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign postal code 7 IRA $ 6 Life insurance cost included in box 1 Information FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number 1 Payments received for qualified CORRECTED (if checked)
Nonemployee
etc.” of Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 any income from your sale of these products on Schedule C (Form 1040). etc.” of Form 1040, 1040-SR, or 1040-NR. You must also complete Form 8919 Box 4. Shows backup withholding. A payer must backup withhold on certain (Rev. April 2025) SEP $ $
tuition and related expenses
and attach it to your return. For more information, see Pub. 1779, Independent
Taxpayer Identification Number and Certification, for information on backup
If you are not an employee but the amount in box 1 is not self-employment
subject to a 20% excise tax. See your tax return instructions for where to report.
Contractor or Employee. Box 3. Shows your total compensation of excess golden parachute payments and attach it to your return. For more information, see Pub. 1779, Independent payments if you did not give your TIN to the payer. See Form W-9, Request for For calendar year 8 SEP contributions SIMPLE Roth IRA 2 25 Statement
If you are not an employee but the amount in box 1 is not self-employment
Tuition
$
Contractor or Employee.
Future developments. For the latest information about developments related to
payments if you did not give your TIN to the payer. See Form W-9, Request for
(SE) income (for example, it is income from a sporadic activity or a hobby), report Box 4. Shows backup withholding. A payer must backup withhold on certain (SE) income (for example, it is income from a sporadic activity or a hobby), report withholding. Include this amount on your income tax return as tax withheld. Copy B $ 12a RMD date $ 11 If checked, required Copy B FILER’S employer identification no. STUDENT’S TIN 3 Form 1098-T Copy B
the amount shown in box 1 on the “Other income” line (on Schedule 1 (Form
Boxes 5–7. State income tax withheld reporting boxes.
9 SIMPLE contributions
the amount shown in box 1 on the “Other income” line (on Schedule 1 (Form
10 Roth IRA contributions
Taxpayer Identification Number and Certification, for information on backup
1040)).
Recipient’s taxpayer identification number (TIN). For your protection, this form withholding. Include this amount on your income tax return as tax withheld. Recipient’s taxpayer identification number (TIN). For your protection, this form Form 1099-NEC and its instructions, such as legislation enacted after they were 3 Excess golden parachute payments This is important tax 12b RMD amount Participant For STUDENT’S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign postal code 4 Adjustments made for a 5 Scholarships or grants For Student
For Recipient
2026
minimum distribution for
Boxes 5–7. State income tax withheld reporting boxes.
published, go to www.irs.gov/Form1099NEC.
may show only the last four digits of your TIN (social security number (SSN), Future developments. For the latest information about developments related to may show only the last four digits of your TIN (social security number (SSN), Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost information and is being Account number (see instructions) $ 13a Postponed/late contrib. $ 13b Year This information TXE 1098T $ prior year $ This is important
individual taxpayer identification number (ITIN), adoption taxpayer identification
individual taxpayer identification number (ITIN), adoption taxpayer identification
1040)).
number (ATIN), or employer identification number (EIN)). However, the issuer has
tax information
furnished to the IRS. If
and is being
is being
reported your complete TIN to the IRS. Form 1099-NEC and its instructions, such as legislation enacted after they were number (ATIN), or employer identification number (EIN)). However, the issuer has online federal tax preparation, e-filing, and direct deposit or payment options. you are required to file a 14a Repayments 14b Code 13c Code furnished to 6 Adjustments to 7 Checked if the amount IRS. This form must
published, go to www.irs.gov/Form1099NEC.
furnished to the
scholarships or grants
reported your complete TIN to the IRS.
return, a negligence
Account number. May show an account or other unique number the payer Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost Account number. May show an account or other unique number the payer RECIPIENT'S name, street address (including apt. no.), city or town, state or province, country, and ZIP or foreign Federal income tax withheld penalty or other Form 5498 academic period Form 8863 to claim
in box 1 includes
$
for a prior year
amounts for an
be used to complete
online federal tax preparation, e-filing, and direct deposit or payment options.
the IRS.
Box 1. Shows nonemployee compensation. If the amount in this box is SE
assigned to distinguish your account.
postal code
education credits.
beginning January -
sanction may be
Box 1. Shows nonemployee compensation. If the amount in this box is SE assigned to distinguish your account. imposed on you if this (keep for your records) 15a FMV of certain specified assets 15b Code(s) Service Provider/Acct. No. (see instr.) 8 Checked if at $ 9 Checked if a 10 Ins. contract reimb./refund tax preparer or
Give it to the
March 2026
income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Form income, report it on Schedule C or F (Form 1040) if a sole proprietor, or on Form the IRS determines that www.irs.gov/Form5498 Form 1098-T (keep for your records) leasthalf-time student www.irs.gov/Form1098T graduate student Department of the Treasury - Internal Revenue Service prepare the tax use it to return.
1065 and Schedule K-1 (Form 1065) if a partnership, and the recipient/partner
$
income is taxable and
1065 and Schedule K-1 (Form 1065) if a partnership, and the recipient/partner
$
completes Schedule SE (Form 1040).
it has not been
completes Schedule SE (Form 1040).
reported.
$ Department of the Treasury - Internal Revenue Service
Form 1099-NEC
(keep for your records) www.irs.gov/Form 1099NEC
Department of the Treasury - Internal Revenue Service First-Class Mail
SEE OTHER SIDE FOR OPENING INSTRUCTIONS IMPORTANT: TAX RETURN FIRST-CLASS MAIL SEE OTHER SIDE FOR OPENING INSTRUCTIONS Document Enclosed FIRST-CLASS MAIL
FIRST-CLASS MAIL
Important Tax Return
DOCUMENT ENCLOSED
IMPORTANT: TAX RETURN
DOCUMENT ENCLOSED
IMPORTANT: TAX RETURN
DOCUMENT ENCLOSED
SEE OTHER SIDE FOR OPENING INSTRUCTIONS OPENING INSTRUCTIONS SEE OTHER SIDE FOR OPENING INSTRUCTIONS SEE OTHER SIDE FOR SEE OTHER SIDE FOR OPENING INSTRUCTIONS OPENING INSTRUCTIONS SEE OTHER SIDE FOR
OPENING INSTRUCTIONS
SEE OTHER SIDE FOR
TXE 1099NEC-B TXE 1099NEC TXE 5498 TXE 1098T
11” Blank Z-Fold 11” Printed Z-Fold - 2 Around 11” Printed Z-Fold 11” Printed Z-Fold
Backer w/Instructions - Simplex Copies B, 2, Back w/Instructions - Simplex w/Instructions - Simplex w/Instructions - Simplex
D REMOVE SIDE EDGES FIRST
SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN
VOID
7984716 PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Unemployment compensation
CORRECTED
FOLD, CREASE AND TEAR ALONG PERFORATION
REMOVE SIDE EDGES FIRST
SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN $ OMB No. 1545-0120
CORRECTED (if checked) OMB No. 1545-0112 Interest PAYER’S TIN 2 State or local income tax Form 1099-G
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.
(Rev. January 2024)
refunds, credits, or offsets
Instructions for Recipient (continued) Box 13. For a tax-exempt covered security, shows the amount of premium amortization allo- Payer’s RTN (optional) Form 1099-INT Income Copy 2 TXE 1099G RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, ZIP or foreign postal code $ 3 Box 2 amount is for tax year 4 Federal income tax withheld REMOVE THESE EDGES FIRST Government FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST
(Rev. January 2022)
Box 11. For a taxable covered security (other than a U.S. Treasury obligation), shows the
RECIPIENT’S TIN
For calendar year
Certain
For calendar year
1 Interest income
amount of premium amortization allocable to the interest payment(s), unless you notified the
cable to the interest payment(s). If an amount is reported in this box, see Pub. 550 to deter-
D
payer in writing in accordance with Regulations section 1.6045-1(n)(5) that you did not want
20
mine the net amount of tax-exempt interest reportable on Form 1040 or 1040-SR. If an
to amortize bond premium under section 171. If an amount is reported in this box, see the
Payments
amount is not reported in this box for a tax-exempt covered security acquired at a premium,
Instructions for Schedule B (Form 1040) to determine the net amount of interest includible in
the payer has reported a net amount of interest in box 8 or 9, whichever is applicable. If the
$
3 Interest on U.S. Savings Bonds and Treasury obligations
REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION income on Form 1040 or 1040-SR with respect to the security. If an amount is not reported in amount in box 13 is greater than the amount of interest paid on the tax-exempt covered FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST RECIPIENT’S TIN 2 Early withdrawal penalty 5 Investment expenses income tax return, Form 1099-G $ 7 Agriculture payments $ 8 Check if box 2 is recipient’s state Our mail center is prepared to
$
8291364
security, the excess is a nondeductible loss. See Regulations section 1.171-2(a)(4)(ii).
this box for a taxable covered security acquired at a premium and the payer is reporting pre-
5 RTAA payments
$
Box 14. Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest was
mium amortization, the payer has reported a net amount of interest in box 1. If the amount in
$
To be filed with
box 11 is greater than the amount of interest paid on the covered security, see Regulations
paid, or tax credit bond(s) on which taxable interest was paid or tax credit was allowed, to
6 Taxable grants
recipient’s state
Copy 2
4 Federal income tax withheld
$
section 1.171-2(a)(4).
you during the calendar year. If blank, no CUSIP number was issued for the bond(s).
Box 12. For a U.S. Treasury obligation that is a covered security, shows the amount of premi-
Boxes 15–17. State tax withheld reporting boxes.
To be filed with
7 Foreign country or U.S. territory
$
$
when required.
Nominees. If this form includes amounts belonging to another person(s), you are considered
RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, and ZIP or foreign postal code
PAYER’S TIN
um amortization allocable to the interest payment(s), unless you notified the payer in writing
in accordance with Regulations section 1.6045-1(n)(5) that you did not want to amortize bond
$
a nominee recipient. Complete a Form 1099-INT for each of the other owners showing the
income allocable to each. File Copy A of the form with the IRS. Furnish Copy B to each
9 Market gain
Specified private activity bond interest
income
premium under section 171. If an amount is reported in this box, see the Instructions for
trade or business
Account number (see instructions)
income tax
6 Foreign tax paid
Schedule B (Form 1040) to determine the net amount of interest includible in income on Form
9
owner. List yourself as the “payer” and the other owner(s) as the “recipient.” File Form(s)
return, when
1099-INT with Form 1096 with the Internal Revenue Service Center for your area. On Form
1040 or 1040-SR with respect to the U.S. Treasury obligation. If an amount is not reported in
$
1096, list yourself as the “filer.” A spouse is not required to file a nominee return to show
$
this box for a U.S. Treasury obligation that is a covered security acquired at a premium and
the payer is reporting premium amortization, the payer has reported a net amount of interest
amounts owned by the other spouse.
10a State 10b State identification no.
13 Bond premium on tax-exempt bond
Market discount
Future developments. For the latest information about developments related to Form 1099-
in box 3. If the amount in box 12 is greater than the amount of interest paid on the U.S.
$
INT and its instructions, such as legislation enacted after they were published, go to
Treasury obligation, see Regulations section 1.171-2(a)(4).
$
www.irs.gov/Form1099INT. TXE 1099INT 8 $ 10 Tax-exempt interest 11 Bond premium State tax withheld www.irs.gov/Form1099G $ $ 11 State income tax withheld required.
$
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online feder- 12 Bond premium on Treasury obligations State 16 State identification no. 17 $
al tax preparation, e-filing, and direct deposit or payment options. $ Tax-exempt and tax credit 15 $ 3-2/3” Instructions for Recipient shown were made.
FATCA filing 14 bond CUSIP no. Department of the Treasury - Internal Revenue Service PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. 1 Unemployment compensation Department of the Treasury - Internal Revenue Service Recipient’s taxpayer identification number (TIN). For your protection, this form Box 4. Shows backup withholding or withholding you requested on unemploy-
requirement
may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). However,
ment compensation, Commodity Credit Corporation (CCC) loans, or certain crop
CORRECTED (if checked)
3-2/3”
Account number (see instructions) www.irs.gov/Form1099INT $ OMB No. 1545-0120 the issuer has reported your complete TIN to the IRS. disaster payments. Generally, a payer must backup withhold on certain payments process your tax mailings.
if you did not give your TIN to the payer. See Form W-9 for information on back-
Account number. May show an account or other unique number the payer has
up withholding. Include this amount on your income tax return as tax withheld.
assigned to distinguish your account.
Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you
C OMB No. 1545-0112 Interest PAYER’S TIN Form 1099-G Caution: Identity Theft (IDT). If you suspect that you are a victim of IDT, do not received. Include on the “Other income” line of Schedule 1 (Form 1040).
Form 1099-INT
report the incorrect amount shown in box 1 of Form(s) 1099-G on your tax
Payer’s RTN (optional)
ment.
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.
(Rev. January 2024)
Instructions for Recipient may deduct this amount to figure your adjusted gross income on your income tax return. CORRECTED (if checked) Form 1099-INT Income 2 State or local income tax (Rev. January 2022) Certain return. Go to www.irs.gov/idtheftunemployment for more information. Box 6. Shows taxable grants you received from a federal, state, or local govern-
refunds, credits, or offsets
Box 1. Shows the total unemployment compensation (UC) paid to you in the cal-
The information provided may be different for covered and noncovered securities. For a See the Instructions for Form 1040 to see where to take the deduction. RECIPIENT’S TIN $ Government endar year reported. Combine the box 1 amounts from all Forms 1099-G and Box 7. Shows your taxable Department of Agriculture payments. If the payer
description of covered securities, see the Instructions for Form 8949. For a taxable covered Box 3. Shows interest on U.S. Savings Bonds, Treasury bills, Treasury bonds, and Treasury For calendar year For calendar year report the total as income on the UC line of your tax return. Except as explained shown is anyone other than the Department of Agriculture, it means the payer X
security acquired at a premium, unless you notified the payer in writing in accordance with notes. This may or may not all be taxable. See Pub. 550. This interest is exempt from state 1 Interest income Copy B Payments
Regulations section 1.6045-1(n)(5) that you did not want to amortize the premium under sec- and local income taxes. This interest is not included in box 1. See the instructions above for E RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, ZIP or foreign postal code 3 Box 2 amount is for tax year 20 below, this is your taxable amount. If you made contributions to a governmental has received a payment, as a nominee, that is taxable to you. This may represent
tion 171, or for a tax-exempt covered security acquired at a premium, your payer must gen- a taxable covered security acquired at a premium. $ For Recipient UC program or to a governmental paid family leave program and received a pay- the entire agricultural subsidy payment received on your behalf by the nominee,
or it may be your pro rata share of the original payment. See Pub. 225 and the
ment from that program, the payer must issue a separate Form 1099-G to report
erally report either (1) a net amount of interest that reflects the offset of the amount of interest Box 4. Shows backup withholding. Generally, a payer must backup withhold if you did not This is important tax 4 Federal income tax withheld this amount to you. If you itemize deductions, you may deduct your contributions Schedule F (Form 1040) instructions for information about where to report this
paid to you by the amount of premium amortization allocable to the payment(s), or (2) a gross furnish your TIN or you did not furnish the correct TIN to the payer. See Form W-9. Include 2 Early withdrawal penalty $
62982
amount for both the interest paid to you and the premium amortization allocable to the pay- this amount on your income tax return as tax withheld. 3 Interest on U.S. Savings Bonds and Treasury obligations information and is 5 RTAA payments on Schedule A (Form 1040) as taxes paid. If you do not itemize, only include in income. Partnerships, see Form 8825 for how to report.
ment(s). If you did notify your payer that you did not want to amortize the premium on a tax- Box 5. Any amount shown is your share of investment expenses of a single-class REMIC. $ being furnished to the $ 6 Taxable grants Copy B income the amount that is in excess of your contributions. Box 8. If this box is checked, the amount in box 2 is attributable to an income
tax that applies exclusively to income from a trade or business and is not a tax of
able covered security, then your payer will only report the gross amount of interest paid to This amount is included in box 1. Note: This amount is not deductible. 5 Investment expenses IRS. If you are For Recipient Box 2. Shows refunds, credits, or offsets of state or local income tax you
you. For a noncovered security acquired at a premium, your payer is only required to report Box 6. Shows foreign tax paid. You may be able to claim this tax as a deduction or a credit $ 7 Agriculture payments $ received. It may be taxable to you if you deducted the state or local income tax general application. If taxable, report the amount in box 2 on Schedule C or F
the gross amount of interest paid to you. on your Form 1040 or 1040-SR. See your tax return instructions. F RECIPIENT’S TIN 4 Federal income tax withheld required to file a return, paid on Schedule A (Form 1040). Even if you did not receive the amount shown, (Form 1040), as appropriate.
Recipient’s taxpayer identification number (TIN). For your protection, this form may show Box 7. Shows the country or U.S. territory to which the foreign tax was paid. $ a negligence penalty or $ This is important tax for example, because (a) it was credited to your state or local estimated tax, (b) it
information and is
only the last four digits of your TIN (social security number (SSN), individual taxpayer identifi- Box 8. Shows tax-exempt interest paid to you during the calendar year by the payer. See PAYER’S TIN $ 7 Foreign country or U.S. territory other sanction may be Account number (see instructions) 8 If checked, box 2 is being furnished to the was offset against federal or state debts, (c) it was offset against other offsets, or Box 9. Shows market gain on CCC loans whether repaid using cash or CCC cer-
tificates. See the Schedule F (Form 1040) instructions.
cation number (ITIN), adoption taxpayer identification number (ATIN), or employer identifica- how to report this amount in the Instructions for Form 1040. This amount may be subject to imposed on you if this 9 Market gain income trade or business IRS. If you are required (d) you made a charitable contribution from your refund, it is still taxable if it was Boxes 10a–11. State income tax withheld reporting boxes.
tion number (EIN)). However, the issuer has reported your complete TIN to the IRS. backup withholding. See Box 4 above. See the instructions above for a tax-exempt covered RECIPIENT’S name, Street address (including apt. no.), City or town, state or province, country, and ZIP or foreign postal code 6 Foreign tax paid $ deducted. If you received interest on this amount, you may receive Form 1099-
FATCA filing requirement. If the FATCA filing requirement box is checked, the payer is security acquired at a premium. $ 9 Specified private activity bond interest income is taxable and Form 1099-G to file a return, a Future developments. For the latest information about developments related to
reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You may Box 9. Shows tax-exempt interest subject to the alternative minimum tax. This amount is 8 Tax-exempt interest $ the IRS determines that negligence penalty or INT for the interest. However, the payer may include interest of less than $600 in Form 1099-G and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form1099G.
the blank box next to box 9 on Form 1099-G. Regardless of whether the interest
also have a filing requirement. See the Instructions for Form 8938. included in box 8. See the Instructions for Form 6251. See the instructions above for a tax- 11 Bond premium it has not been reported. 10a State 10b State identification no. other sanction may be is reported to you, report it as interest income on your tax return. See your tax
Account number. May show an account or other unique number the payer assigned to dis- exempt covered security acquired at a premium. $ (keep for your records) imposed on you if this return instructions. Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
tinguish your account. Box 10. For a taxable or tax-exempt covered security, if you made an election under section 10 Market discount $ online federal tax preparation, e-filing, and direct deposit or payment options.
Payer’s Routing Transit Number (RTN). A payer may include the RTN to identify the bank or 1278(b) to include market discount in income as it accrues and you notified your payer of $ 13 Bond premium on tax-exempt bond State tax withheld 11 State income tax withheld the IRS determines that Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets
$
income is taxable and
$
financial institution where your account is held. the election in writing in accordance with Regulations section 1.6045-1(n)(5), shows the mar- 12 Bond premium on Treasury obligations $ www.irs.gov/Form1099G it has not been Eliminate the need to learn and understand
Box 1. Shows taxable interest paid to you during the calendar year by the payer. This does ket discount that accrued on the debt instrument during the year while held by you, unless it 15 State 16 State identification no. 17 $
not include interest shown in box 3. May also show the total amount of the credits from clean $ $ reported.
renewable energy bonds, new clean renewable energy bonds, qualified energy conservation was reported on Form 1099-OID. For a taxable or tax-exempt covered security acquired on
bond CUSIP no.
requirement
bonds, qualified zone academy bonds, qualified school construction bonds, and build or after January 1, 2015, accrued market discount will be calculated on a constant yield FATCA filing 14 Tax-exempt and tax credit Department of the Treasury - Internal Revenue Service Department of the Treasury - Internal Revenue Service
basis unless you notified your payer in writing in accordance with Regulations section
America bonds that must be included in your interest income. These amounts were treated 1.6045-1(n)(5) that you did not want to make a constant yield election for market discount
as paid to you during the calendar year on the credit allowance dates (March 15, June 15,
September 15, and December 15). For more information, see Form 8912. See the instruc- under section 1276(b). Report the accrued market discount on your income tax return as PSEZ-BlnkFB-POP www.irs.gov/Form1099INT
tions above for a taxable covered security acquired at a premium. directed in the Instructions for Form 1040. Market discount on a tax-exempt security is Account number (see instructions) 7-1/3”
includible in taxable income as interest income.
Box 2. Shows interest or principal forfeited because of early withdrawal of time savings. You (Continued on the back of Copy 2.) (keep for your records) 7-1/3”
Form 1099-INT FIRST-CLASS MAIL
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