1099 Form Definitions

Most Common 1099 Forms – Definitions

Form 1099-MISC – Miscellaneous Income

Form 1099-DIV – Dividends and Distributions 

Form 1099-INT – Interest Income   

Form 1099-R – Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

1099-K – Payment Card and Third Party Network Transactions

Form 1096 – Annual Summary and Transmittal of U.S. Information Returns

Less Common 1099 Form Definitions

Form 1042-S – Foreign Person’s U.S. Source Income Subject to Withholding

Form 1098 – Mortgage Interest Statement

Form 1098-C – Contributions of Motor Vehicles, Boats, and Airplanes

Form 1098-E – Student Loan Interest Statement

Form 1098-T – Tuition Statement

Form 1099-A – Acquisition or Abandonment of Secured Property

Form 1099-B – Proceeds From Broker and Barter Exchange Transactions

Form 1099-C – Cancellation of Debt

Form 1099-CAP – Changes in Corporate Control and Capital Structure

Form 1099-G – Certain Government Payments

Form 1099-LTC – Long-Term Care and Accelerated Death Benefits

Form 1099-OID – Original Issue Discount

Form 1099-PATR – Taxable Distributions Received From Cooperatives

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

Form 1099-S – Proceeds from Real Estate Transactions

Form 1099-SA – Distributions from an HSA, Archer MSA, or Medicare Advantage MSA

Form 5498 – IRA Contribution Information

Form 5498-ESA – Coverdell ESA Contribution Information

Form 5498-SA – HSA, Archer MSA, or Medicare Advantage MSA Information