From $3.00 per record — down to $1.00 at volume. Corrections at no charge.
Nonemployee compensation — the 1099 for independent contractors and gig workers.
Miscellaneous information — rents, royalties, prizes, medical and attorney payments.
Interest income — banks, credit unions, and businesses that paid reportable interest.
Dividends and distributions — corporations reporting what shareholders received.
Payment card and third-party network transactions — for PSEs and platforms.
Distributions from pensions, annuities, retirement plans, and IRAs.
Certain gambling winnings — casinos, lotteries, race tracks, and poker rooms.
Mortgage interest statement — lenders report the interest borrowers paid them.
Student loan interest statement — for loan servicers and lenders.
Tuition statement — eligible educational institutions report payments and aid.
IRA contribution information — contributions, rollovers, and fair market value.
Proceeds from real estate transactions — closing agents and settlement attorneys.
Certain government payments — unemployment compensation, tax refunds, and taxable grants.
Cancellation of debt — lenders and financial institutions report canceled debts.
Acquisition or abandonment of secured property — foreclosures, repossessions, abandonments.
Changes in corporate control and capital structure — what shareholders received.
Original issue discount — bond issuers, brokers, and middlemen reporting OID.
Taxable distributions from cooperatives — patronage dividends and per-unit retains.
Proceeds from broker and barter exchange transactions — for brokers and barter exchanges.
Exercise of an incentive stock option — corporations file one Form 3921 per ISO exercise.
First transfer of legal title to shares bought through a Section 423(c) employee stock purchase plan.
Contributions of motor vehicles, boats, and airplanes — donee charities file the IRS copy and owe the donor an acknowledgment.
Distributions from HSAs, Archer MSAs, and Medicare Advantage MSAs — for the trustees and custodians of the accounts.
HSA, Archer MSA, and MA MSA information — contributions and the December 31 value, on its own May season.
Coverdell ESA contribution information — trustees and issuers report each beneficiary’s contributions and rollovers.
Payments from qualified education programs — 529 plan administrators and Coverdell ESA trustees report distributions.
Distributions from ABLE accounts — state qualified ABLE programs, on their own flat February 28 deadline.
ABLE account contribution information — contributions, rollovers, and the December 31 value, every account, every year.
Foreign person's U.S. source income subject to withholding — for every withholding agent: foreign vendors, students, investors, and entities.
Reportable life insurance sale — for acquirers of policy interests in life-settlement transactions, one form per payment recipient.
Seller's investment in life insurance contract — for issuers notified of a reportable policy sale or a transfer to a foreign person.