Report payments for services performed by a person not treated as employees, such as a subcontractor. Payments to subcontractors, rent payments or prizes, for example, need to be reported.
Wage and Tax Statement
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.
Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
File one 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, each time you file 1095-C Health Coverage Forms. One 1094-C must be marked as the Authoritative Transmittal.
Employer-Provided Health Insurance Offer and Coverage
Report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees.
Report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.
Proceeds From Broker and Barter Exchange Transactions
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.
Cancellation of Debt
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.
Dividends and Distributions
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.
Report interest paid to each person to whom you have paid at least $10 of interest during the year.
Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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.
|1 - 10||$4.50||$3.25||$1.50|
|11 - 25||$4.25||$3.10||$1.45|
|26 - 50||$4.05||$2.95||$1.40|
|51 - 100||$3.50||$2.45||$1.30|
|101 - 250||$3.00||$2.05||$1.25|
|251 - 500||$2.50||$1.65||$1.20|
|501 - 1000||$2.00||$1.25||$1.10|
Direct-to-State Filings. For 1099-MISC we file directly with the following states: Delaware, North Carolina, Oregon, Rhode Island, Vermont, Virginia and Wisconsin.
For W-2 forms we file directly with the following states: Delaware, Georgia, Illinois and Michigan.
State filings cost an additional $1 per form.
|1 - 100||$4.55||$4.00||$2.30|
|101 - 250||$3.75||$3.35||$2.25|
|251 - 500||$3.00||$2.65||$2.20|
|501 - 1000||$2.25||$2.00||$2.10|
|1 - 10||$17.95||$17.25||$2.50|
|11 - 25||$16.95||$16.25||$2.45|
|26 - 50||$15.95||$15.25||$2.40|
|51 - 100||$13.95||$13.25||$2.30|
|101 - 250||$11.95||$11.25||$2.25|
|251 - 500||$8.95||$8.25||$2.20|
|501 - 1000||$6.95||$6.25||$2.10|
|Bulk TIN Matching (May – December)
(100,000 max. records/lines per file)
|Edit a form before we e-file with the IRS/SSA||$1.95|
|Correct a form after we e-file with the IRS/SSA||$7.95|
Proceeds from Real Estate Transactions
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 noncontingent interest in standing timber.
Mortgage Interest Statement
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.
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.
Foreign Person's U.S. Source Income Subject to Withholding
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.