Forms and Fees

Please note: We do not currently support corrections of recipient information, including the recipient's name, address or TIN/SSN. For instructions on how to correct recipient data, go to https://www.irs.gov/pub/irs-pdf/i1099gi.pdf and refer to Section H, "Corrected Returns on Paper Forms."

File Form W-2, Wage and Tax Statement, for each employee you have paid remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed.

Use this form to correct Employer EIN, Employment Code, Tax Year, Establishment Number, 3rd Part Sick Pay Indicator and Kind of Employer, Employee Name, Employee SSN and payment and withholding amounts on a W-2 form you previsously filed with the SSA.

Report interest paid to each person to whom you have paid at least $10 of interest during the year.

Please note: We do not currently support corrections of recipient information, including the recipient's name, address or TIN/SSN. For instructions on how to correct recipient data, go to https://www.irs.gov/pub/irs-pdf/i1099gi.pdf and refer to Section H, "Corrected Returns on Paper Forms."

Use Form 1098, Mortgage Interest Statement, to report mortgage interest of $600 or more received during the year in the course of trade or business from an individual, including a sole proprietor.The $600 threshold applies separately to each mortgage.

Please note: We do not currently support corrections of recipient information, including the recipient's name, address or TIN/SSN. For instructions on how to correct recipient data, go to https://www.irs.gov/pub/irs-pdf/i1099gi.pdf and refer to Section H, "Corrected Returns on Paper Forms."

File Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Report sale or exchange transaction for money, indebtedness, property, or services of any present or future ownership interest in any improved or unimproved land, permanent structures, residential, commercial, industrial building, stock in a cooperative housing corporation or non-contingent interest in standing timber.

Please note: We do not currently support corrections of recipient information, including the recipient's name, address or TIN/SSN. For instructions on how to correct recipient data, go to https://www.irs.gov/pub/irs-pdf/i1099gi.pdf and refer to Section H, "Corrected Returns on Paper Forms."

Report Dividends and Distributions for each person to whom you have paid dividends or withheld any federal income tax on dividends, or paid $600 or more as part of liquidation.

Please note: We do not currently support corrections of recipient information, including the recipient's name, address or TIN/SSN. For instructions on how to correct recipient data, go to https://www.irs.gov/pub/irs-pdf/i1099gi.pdf and refer to Section H, "Corrected Returns on Paper Forms."

File Form 1098-T, Tuition Statement, for each student enrolled and for whom a reportable transaction is made. Insurers must file Form 1098-T for each individual to whom reimbursements or refunds of qualified tuition and related expenses is made.

File Form 1099-C for each debtor for whom a debt owed is $600 or more if the debtor is an individual, corporation, partnership, trust, estate, association, or company. Form 1099-C must be filed regardless of whether the debtor is required to report the debt as income.

Report proceeds From Broker and Barter Exchange Transactions for each person for whom the broker has sold stocks, bonds, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, etc.

File Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, to report amounts paid to foreign persons (including persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because of a treaty or Code exception to taxation or if any amount withheld was repaid to the payee.