Form Definitions

Resource Center > W-2 & 1099 Fact Center > Form Definitions > Form 1099-Q

Form 1099-Q - Payments From Qualified Education Programs (Under Sections 529 and 530)

What’s New for 2013?

Pursuant to proposed regulations §§ 1.6042-4(b) and 301.6109-4 (REG-148873-09), all filers of Form 1099-Q may truncate a recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2013 General Instructions for Certain Information Returns.

What to Report on Form 1099-Q

Earnings from qualified tuition programs and Coverdell ESAs.

Due Dates for Form 1099-Q

To Internal Revenue Service

Paper: February 28

E-File: March 31

To State Agency

State Filing Deadlines

To Recipient

January 31

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

Where To File

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

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

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Where To File Federal - E-file

WinFiler http://www.winfiler.com/

Federal Filing Requirements for Form 1099-Q

Copy A - For Internal Revenue Service Center

Copy B - For Recipient

Copy C - For Payer

Federal E-Filing Requirements for Form 1099-Q

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for

Paper: Form 1096

E-file: None Required

IRS Specific Instructions for Form 1099-Q

IRS General Instructions for Form 1099-Q

Order 1099-Q Forms >

Order 1099-Q Forms
Order 1099-Q Forms

1099 Software

1099 E-file

View all 1099 Forms >