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39 IRS information returns in plain English: what each one reports, who files it, who gets a copy, and the basic threshold. Search by form number or by what happened ("mortgage", "crypto", "gambling").
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Short answer
Information returns report payments to the IRS and the person paid. The 1099 series covers payments made (1099-NEC for contractors, 1099-MISC for rent and other income, 1099-K for card and payment-app sales, 1099-INT and 1099-DIV for investment income); the 1098 series covers payments received, like mortgage and student loan interest; the 5498 series covers contributions to IRAs, HSAs and education accounts; W-2s report wages and 1095s report health coverage. Anyone filing 10 or more information returns in total must e-file them.
Last reviewed against IRS Publication 1099 (2026) and the 2026 form instructions.
Pay for services from someone who isn't your employee: contractors, freelancers, attorneys.
E-file Form 1099-NEC Do I need to file one? Form 1099-NEC on IRS.gov
Rent, royalties, prizes and awards, medical payments, attorney proceeds and other income that isn't pay for services.
E-file Form 1099-MISC Do I need to file one? Form 1099-MISC on IRS.gov
Payments a business received by card or through a payment app or marketplace.
Interest paid on bank accounts, bonds and other debts.
Dividends and capital gain distributions from stocks and funds.
Sales of stocks, bonds and other securities, and barter exchange transactions.
Sales and exchanges of cryptocurrency and other digital assets through a broker.
Interest that builds up on bonds and notes bought below face value.
Cash, stock or property shareholders received in a corporate takeover or restructuring.
Patronage dividends and other distributions from a cooperative.
Money paid out of a pension, 401(k), IRA or annuity.
Contributions, rollovers and year-end value of an IRA.
Money taken out of a health savings account.
Contributions to and value of a health savings account.
Withdrawals from 529 plans and Coverdell education savings accounts.
Contributions to a Coverdell education savings account.
Withdrawals from ABLE accounts for people with disabilities.
Tuition and scholarships, used for education credits.
Interest paid on student loans.
Long-term care insurance and accelerated life insurance benefits.
Premiums and charges paid for certified long-term care insurance. New form for 2026.
Advance payments of the health coverage tax credit. The credit can't be claimed for coverage months after 2021, so this form is rarely needed now.
Mortgage interest and points paid on a home loan.
Interest a lender received on a vehicle loan, for the new car loan interest deduction (P.L. 119-21). New form for 2026.
The sale or exchange of real estate.
A lender taking back, or learning of the abandonment of, property that secured a loan.
Debt a lender forgave or cancelled, which may be taxable income.
Donations of vehicles, boats and airplanes to charity.
Fines and settlement amounts paid to a government in a legal matter.
Unemployment benefits, state and local tax refunds, and other government payments.
Gambling and lottery winnings above set amounts.
Sales of a life insurance policy to a third party.
The seller's investment in a life insurance policy that was sold.
An employee exercising incentive stock options.
The first transfer of stock bought through an employee stock purchase plan.
Wages paid and taxes withheld for each employee. Filed with the Social Security Administration.
The health coverage an Applicable Large Employer offered each full-time employee, with Form 1094-C.
E-file Form 1095-C Do I need to file? Form 1095-C on IRS.gov
Who was covered by minimum essential health coverage, and for which months, with Form 1094-B.
U.S.-source income paid to foreign persons, and any tax withheld.
No forms match. Try a form number like "1099-R" or a word like "interest".
An information return tells the IRS about money that changed hands, so it can check that the person on the other side reports it. The payer files it with the government and sends a copy to the recipient. Most are due to recipients by January 31 and to the IRS by March 31 if you e-file (see every date on our filing deadlines page).
If you file 10 or more information returns of any kind in a year, you must e-file them. Every payee needs a correct TIN, so collect a W-9 and check it before you file.
Questions
A form that reports a payment or transaction to the IRS (or, for W-2s, the Social Security Administration) so it can be matched against the recipient's tax return. The payer files it with the government and gives the recipient a copy. Forms 1099, 1098, 5498, W-2 and 1095 are all information returns.
Broadly, a 1099 reports money paid to someone (income), while a 1098 reports money someone paid, like mortgage interest, student loan interest or tuition, that they may be able to deduct or claim a credit for.
Form 1099-NEC, if you paid them at least the reporting threshold for services. Rent, royalties, prizes and other non-service payments go on Form 1099-MISC.
Most recipient copies are due January 31, and most forms are due to the IRS by February 28 on paper or March 31 if e-filed. 1099-NEC and W-2 are due January 31 to both. See our filing deadlines page for every form.
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EFileForMe e-files 35 information return types with the IRS and SSA, with bulk spreadsheet import and optional print & mail.
