1099 Forms

1099 Form Definitions

What To Report

Information about the acquisition or abandonment of property that is security for a debt for which you are the lender.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Borrower
  • Copy C: For Lender or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

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.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Debtor
  • Copy C: For Creditor

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Shareholder
  • Copy C: For Corporation

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: To be filed with recipient's state income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 3 Part 1099: Alaska, Florida, Louisiana, Maryland, New Hampshire, Nevada, New Mexico, New York, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099: Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV: Alabama, Arkansas, Colorado, Connecticut, Delaware, Hawaii, Idaho, Maine, Massachusetts, Minnesota, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: To be filed with recipient's state income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 3 Part 1099: Alaska, Florida, Hawaii, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Nevada, New Mexico, New York, Ohio, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099: Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV: Alabama, Arkansas, Colorado, Connecticut, Delaware, Idaho, Maine, Massachusetts, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Interest Income.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: To be filed with recipient's state income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 3 Part 1099: Alaska, Florida, Hawaii, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Nevada, New Mexico, New York, Ohio, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099: Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV: Alabama, Arkansas, Colorado, Connecticut, Delaware, Idaho, Maine, Massachusetts, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Payments under a long-term care insurance contract and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Policy Holder
  • Copy C: For Insured
  • Copy D: For Payer or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. 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, physician's 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. Examples: fees to subcontractors or directors and golden parachute payments. Fish purchases paid in cash for resale. Substitute dividends and tax-exempt interest payments reportable by brokers. Crop insurance proceeds. Gross proceeds paid to attorneys.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: To be filed with recipient's state income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 3 Part 1099: Alaska, Florida, Hawaii, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Nevada, New Mexico, New York, Ohio, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099: Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV: Alabama, Arkansas, Colorado, Connecticut, Delaware, Idaho, Maine, Massachusetts, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Original issue discount.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: To be filed with recipient's state income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 3 Part 1099: Alaska, Florida, Hawaii, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Nevada, New Mexico, New York, Ohio, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099: Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV: Alabama, Arkansas, Colorado, Connecticut, Delaware, Idaho, Maine, Massachusetts, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Distributions from cooperatives passed through to their patrons including any domestic production activities deduction and certain pass-through credits.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Earnings from qualified tuition programs and Coverdell ESA's.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy C: For Payer

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Distributions from retirement or profit-sharing plans, any IRA, insurance contracts, and IRA recharacterizations.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: Report this income on your federal tax return - If this form shows federal income tax withheld in box 4, attach this copy to your return
  • Copy C: For Recipient's Records
  • Copy D: For Payer
  • Copy 1: For Payer's Records or State, City or Local Tax Department
  • Copy 2: File this copy with your state, city, or local income tax return, when required

State Filing Requirements

State filing varies for per state.

  • 4 Part Format: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 6 Part Format: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy 2: For Payer or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

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.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Payer/Borrower
  • Copy C: For Recipient/Lender

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Information regarding a donated motor vehicle, boat, or airplane.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Donor
  • Copy C: Donor's Records
  • Copy D: Donee

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Student loan interest received in the course of your trade or business.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Borrower
  • Copy C: For Recipient

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional).

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Student
  • Copy C: For Filer

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, poker tournaments, etc.

Where To File Federal: Paper

Filing Address:

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: Report this income on your federal tax return - If this form shows federal income tax withheld in box 2, attach this copy to your return
  • Copy C: For Winner's Records
  • Copy D: For Payer
  • Copy 1: For State Tax Department
  • Copy 2: Attach this copy to your state income tax return, if required

Federal E-Filing Requirements

Anyone with 250 or more W-2 Copy A forms to submit must file electronically.

Federal Transmittal Form Requirements

  • Paper: Form 1096
  • E-File: None Required

What To Report

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.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy 2: For Trustee or Issuer

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Contributions (including rollover contributions) to a Coverdell ESA.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Recipient
  • Copy 2: For Trustee or State Copy

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required

What To Report

Contributions to an HSA (including transfers and rollovers) or Archer MSA and the fair market value (FMV) of an HSA, Archer MSA, or Medicare Advantage MSA.

Where To File Federal: Paper

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

If you are located in:

  • Connecticut
  • Delaware
  • Georgia
  • Florida
  • Illinois
  • Indiana
  • Kentucky
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • New Hampshire
  • New Jersey
  • New York
  • North Carolina
  • Ohio
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Tennessee
  • Vermont
  • Virginia
  • West Virginia
  • Wisconsin

Filing Address:

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

If are located in:

  • Alabama
  • Alaska
  • Arizona
  • Arkansas
  • California
  • Colorado
  • District of Columbia
  • Hawaii
  • Idaho
  • Iowa
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • Nevada
  • New Mexico
  • North Dakota
  • Oklahoma
  • Oregon
  • South Dakota
  • Texas
  • Utah
  • Washington
  • Wyoming

Filing Address:

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

Federal Filing Requirements

  • Copy A: For IRS Center
  • Copy B: For Participant
  • Copy 2: For Trustee

Federal E-Filing Requirements

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

  • Paper: Form 1096
  • E-File: None Required