Taxable Distributions Received From Cooperatives

Privacy Act and Paperwork Reduction
Act Notice

We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You are
required to give us the information. We need it to figure
and collect the right amount of tax.

Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,
6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,
6050U, 6050W, 6050X, and 6050Y, and their regulations
require you to file an information return with the IRS and
furnish a statement to recipients. Section 6109 and its
regulations require you to provide your TIN on what you
file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and
to cities, states, the District of Columbia, and U.S.
commonwealths and territories for use in administering
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to
combat terrorism. If you fail to provide this information in a
timely manner, or provide false or fraudulent information,
you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103. The time
needed to complete and file the following forms will vary
depending on individual circumstances. The estimated
average times are:

1096 . . . .
1097-BTC*
1098 . . . .
1098-C* .
1098-E . .
1098-F . .
1098-MA
1098-Q . .
1098-T . .
1099-A . .
1099-B . .
1099-C . .
1099-CAP*
1099-DA .
1099-DIV .
1099-G . .
1099-H . .
1099-INT .
1099-K . .
1099-LS .
1099-LTC .
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-Q . .
1099-QA .
1099-R . .
1099-S . .
1099-SA .
1099-SB .
3921* . . .
3922* . . .
5498 . . . .
5498-ESA
5498-QA .
5498-SA .
W-2G . . .

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* Privacy Act does not pertain to this form.

11 minutes
19 minutes
15 minutes
18 minutes
7 minutes
7 minutes
14 minutes
8 minutes
13 minutes
9 minutes
30 minutes
13 minutes
11 minutes
9 minutes
28 minutes
18 minutes
18 minutes
13 minutes
28 minutes
7 minutes
13 minutes
24 minutes
15 minutes
23 minutes
20 minutes
13 minutes
10 minutes
25 minutes
8 minutes
11 minutes
7 minutes
11 minutes
13 minutes
24 minutes
7 minutes
11 minutes
10 minutes
24 minutes

Burden estimates are based upon current statutory
requirements as of October 2024. Estimates of burden do
not reflect any future legislative changes that may affect
the 2025 tax year. Any changes to burden estimates will
be included in the IRS’s annual Paperwork Reduction Act
submission to the Office of Management and Budget
(OMB) and will be made publicly available on RegInfo.gov.
If you have comments concerning the accuracy of
these time estimates, we would be happy to hear from
you. You can send your comments from IRS.gov/
FormComments. Or you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send
these forms to this address. Instead, see part D.

Gen. Instr. for Certain Info. Returns (2025)

25

Types of Payments

Type of Payment

If any filing due date in these instructions falls on a
Saturday, Sunday, or a legal holiday, you will be
considered to have timely filed if you file by the next day
that is not a Saturday, Sunday, or a legal holiday. Legal
holidays for this purpose are legal holidays in the District
of Columbia or a statewide legal holiday where the return
is required to be filed. Also, a leap year does not extend
the filing deadline. Dates of February 28 in these
instructions remain February 28 even in leap years; the
due date does not become February 29.
Type of Payment

Report on Form

ABLE accounts:
—Contributions . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . .
Abandonment . . . . . . . . . . . . . . . . . . .
Accelerated death benefits . . . . . . . . . . . . .
Acquisition of control . . . . . . . . . . . . . . . .
Agriculture payments . . . . . . . . . . . . . . . .
Allocated tips . . . . . . . . . . . . . . . . . . . .
Alternate TAA payments . . . . . . . . . . . . . .
Annuities . . . . . . . . . . . . . . . . . . . . . .
Archer MSAs:
—Contributions . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . .
Attorney, fees and gross proceeds . . . . . . . . .
Auto reimbursements—employee . . . . . . . . .
Auto reimbursements—nonemployee . . . . . . .
Awards—employee . . . . . . . . . . . . . . . . .
Awards—nonemployee . . . . . . . . . . . . . . .
Barter exchange income . . . . . . . . . . . . . .
Bond tax credit . . . . . . . . . . . . . . . . . . .
Bonuses—employee . . . . . . . . . . . . . . . .
Bonuses—nonemployee . . . . . . . . . . . . . .
Broker transactions . . . . . . . . . . . . . . . . .
Cancellation of debt . . . . . . . . . . . . . . . .
Capital gain distributions . . . . . . . . . . . . . .
Car expense—employee . . . . . . . . . . . . . .
Car expense—nonemployee . . . . . . . . . . . .
Changes in capital structure . . . . . . . . . . . .
Charitable gift annuities . . . . . . . . . . . . . . .
Commissions—employee . . . . . . . . . . . . .
Commissions—nonemployee . . . . . . . . . . .
Commodities transactions . . . . . . . . . . . . .
Compensation—employee . . . . . . . . . . . . .
Compensation—nonemployee . . . . . . . . . . .
Contributions of motor vehicles, boats, and airplanes
Cost of current life insurance protection . . . . . . .
Coverdell ESA contributions . . . . . . . . . . . .
Coverdell ESA distributions . . . . . . . . . . . . .
Crop insurance proceeds . . . . . . . . . . . . . .
Damages . . . . . . . . . . . . . . . . . . . . . .
Death benefits . . . . . . . . . . . . . . . . . . .
Debt cancellation . . . . . . . . . . . . . . . . . .
Dependent care payments . . . . . . . . . . . . .
Digital asset sales . . . . . . . . . . . . . . . . .
Direct rollovers . . . . . . . . . . . . . . . . . . .
Direct sales of consumer products for resale

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Directors' fees . . . . . . . . . . . . . . . . . . . .
Discharge of indebtedness . . . . . . . . . . . . . .
Dividends . . . . . . . . . . . . . . . . . . . . . . .
Donation of motor vehicle . . . . . . . . . . . . . . .
Education loan interest . . . . . . . . . . . . . . . .
Employee business expense reimbursement . . . . .
Employee compensation . . . . . . . . . . . . . . .
Excess deferrals, excess contributions-distributions .
Exercise of incentive stock option under section 422(b)
Fees—employee . . . . . . . . . . . . . . . . . . .
Fees—nonemployee . . . . . . . . . . . . . . . . .
Fishing boat crew members proceeds . . . . . . . .
Fish purchases for cash . . . . . . . . . . . . . . .

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Gen. Instr. for Certain Info. Returns (2025)

5498-QA
1099-QA
1099-A
1099-LTC
1099-CAP
1099-G
W-2
1099-G
1099-R
5498-SA
1099-SA
1099-MISC
W-2
1099-NEC
W-2
1099-NEC
1099-B
1097-BTC
W-2
1099-NEC
1099-B
1099-C
1099-DIV
W-2
1099-NEC
1099-CAP
1099-R
W-2
1099-NEC
1099-B
W-2
1099-NEC
1098-C
1099-R
5498-ESA
1099-Q
1099-MISC
1099-MISC
1099-R
1099-C
W-2
1099-DA
1099-Q, 1099-R,
5498
1099-MISC,
1099-NEC
1099-MISC
1099-C
1099-DIV
1098-C
1098-E
W-2
W-2
1099-R
3921
W-2
1099-NEC
1099-MISC
1099-MISC

Foreclosures . . . . . . . . . . . . . . . . . . . . . . . .
Foreign persons' income . . . . . . . . . . . . . . . . . .
401(k) contributions . . . . . . . . . . . . . . . . . . . .
404(k) dividend . . . . . . . . . . . . . . . . . . . . . . .
Gambling winnings . . . . . . . . . . . . . . . . . . . . .
Golden parachute—employee . . . . . . . . . . . . . . .
Golden parachute—nonemployee . . . . . . . . . . . . .
Grants—taxable . . . . . . . . . . . . . . . . . . . . . .
Health care services . . . . . . . . . . . . . . . . . . . .
Health coverage tax credit (HCTC) advance .payments . . .
Health savings accounts:
—Contributions . . . . . . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . . . . . .
Income attributable to domestic production activities, deduction
for . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income tax refunds—state and local . . . . . . . . . . . .
Indian gaming profits paid to tribal members . . . . . . . .
Interest income . . . . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . . . .
Interest, mortgage . . . . . . . . . . . . . . . . . . . . .
IRA contributions . . . . . . . . . . . . . . . . . . . . . .
IRA distributions . . . . . . . . . . . . . . . . . . . . . .
Life insurance contract distributions . . . . . . . . . . . .
Liquidation—distributions
. . . . . . . . . . . . . . . . .
Loans, distribution from pension plan . . . . . . . . . . . .
Long-term care benefits . . . . . . . . . . . . . . . . . .
Medicare Advantage MSAs:
—Contributions . . . . . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . . . . . .
Medical services . . . . . . . . . . . . . . . . . . . . . .
Mileage—employee . . . . . . . . . . . . . . . . . . . .
Mileage—nonemployee . . . . . . . . . . . . . . . . . .
Military retirement . . . . . . . . . . . . . . . . . . . . .
Mortgage assistance payments . . . . . . . . . . . . . . .
Mortgage interest . . . . . . . . . . . . . . . . . . . . . .
Moving expense . . . . . . . . . . . . . . . . . . . . . .
Nonemployee compensation . . . . . . . . . . . . . . . .
Nonqualified deferred compensation:
—Beneficiary . . . . . . . . . . . . . . . . . . . . . . .
—Employee . . . . . . . . . . . . . . . . . . . . . . . .
Nonemployee . . . . . . . . . . . . . . . . . . . . . . . .
Original issue discount (OID) . . . . . . . . . . . . . . . .
Tax-exempt OID . . . . . . . . . . . . . . . . . . . . . .
Patronage dividends . . . . . . . . . . . . . . . . . . . .
Payment card transactions . . . . . . . . . . . . . . . . .
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . .
Points . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prizes—employee . . . . . . . . . . . . . . . . . . . . .
Prizes—nonemployee . . . . . . . . . . . . . . . . . . .
Profit-sharing plan . . . . . . . . . . . . . . . . . . . . .
Punitive damages . . . . . . . . . . . . . . . . . . . . .
Qualified longevity annuity contract . . . . . . . . . . . . .
Qualified plan distributions . . . . . . . . . . . . . . . . .
Qualified tuition program payments . . . . . . . . . . . . .
Real estate transactions . . . . . . . . . . . . . . . . . .
Recharacterized IRA contributions . . . . . . . . . . . . .
Refund—state and local tax . . . . . . . . . . . . . . . .
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reportable policy sale . . . . . . . . . . . . . . . . . . .
Retirement . . . . . . . . . . . . . . . . . . . . . . . . .
Roth conversion IRA contributions . . . . . . . . . . . . .
Roth conversion IRA distributions . . . . . . . . . . . . . .
Roth IRA contributions . . . . . . . . . . . . . . . . . . .
Roth IRA distributions . . . . . . . . . . . . . . . . . . .
Royalties . . . . . . . . . . . . . . . . . . . . . . . . . .
Timber—pay-as-cut contract . . . . . . . . . . . . . . . .
Sales:
—Real estate . . . . . . . . . . . . . . . . . . . . . . .
—Securities . . . . . . . . . . . . . . . . . . . . . . . .
Section 1035 exchange . . . . . . . . . . . . . . . . . . .
Seller’s investment in life insurance contract . . . . . . . .
SEP contributions . . . . . . . . . . . . . . . . . . . . .
SEP distributions . . . . . . . . . . . . . . . . . . . . . .
Severance pay . . . . . . . . . . . . . . . . . . . . . . .
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . .

Report on Form
1099-A
1042-S
W-2
1099-DIV
W-2G
W-2
1099-NEC
1099-G
1099-MISC
1099-H
5498-SA
1099-SA
1099-PATR
1099-G
1099-MISC
1099-INT
1099-INT
1098
5498
1099-R
1099-R, 1099-LTC
1099-DIV
1099-R
1099-LTC
5498-SA
1099-SA
1099-MISC
W-2
1099-NEC
1099-R
1098-MA
1098
W-2
1099-NEC
1099-R
W-2
1099-NEC
1099-OID
1099-OID
1099-PATR
1099-K
1099-R
1098
W-2
1099-NEC
1099-R
1099-MISC
1098-Q
1099-R
1099-Q
1099-S
1099-R, 5498
1099-G
1099-MISC
1099-LS
1099-R
5498
1099-R
5498
1099-R
1099-MISC, 1099-S
1099-S
1099-S
1099-B
1099-R
1099-SB
W-2, 5498
1099-R
W-2
W-2

29

Type of Payment
SIMPLE contributions . . . . . . . . . . . . . . . . . . . .
SIMPLE distributions . . . . . . . . . . . . . . . . . . . .
Student loan interest . . . . . . . . . . . . . . . . . . . .
Substitute payments in lieu of dividends or tax-exempt
interest . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplemental unemployment . . . . . . . . . . . . . . . .
Tax refunds—state and local . . . . . . . . . . . . . . . .
Third party network transactions . . . . . . . . . . . . . .
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Traditional IRA contributions . . . . . . . . . . . . . . . .
Traditional IRA distributions . . . . . . . . . . . . . . . . .
Transfer of stock acquired through an employee stock purchase
plan under section 423(c) . . . . . . . . . . . . . . . .
Tuition . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unemployment benefits . . . . . . . . . . . . . . . . . .
Vacation allowance—employee . . . . . . . . . . . . . . .
Vacation allowance—nonemployee . . . . . . . . . . . . .
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . .

30

Report on Form
W-2, 5498
1099-R
1098-E
1099-MISC
W-2
1099-G
1099-K
W-2
5498
1099-R
3922
1098-T
1099-G
W-2
1099-NEC
W-2

Gen. Instr. for Certain Info. Returns (2025)

Index

A
Account number box 14

B
Backup withholding 2, 18, 19

C

Guide to Information Returns 26

H
Help 23

I
Information returns, other 6

K

Corporations, payments to 21
Corrected returns, how to file 10

Keeping copies 8

D

L

Due dates 6, 8, 16

Limited liability company (LLC) 13, 14
Logos or substitute statements 15,
16

E
Electronic reporting 8
Extension to file 7
Extension to furnish statements 18

M

F

N

FATCA filing requirements 4, 13, 14
Filing returns 7
FIRE System 8
Foreign intermediaries, payments
made through 22
Foreign person, payment to 4
Form 1096 2, 7
Form 945 19
Form W-9 14
Forms, how to get 24

G
Grantor trusts 21

Mailing forms 8
Names, TINs, etc. 13
Nominee/middleman 3

O
Ordering forms 24

P
Paper document reporting 9
Partnerships, payments to 21
Payee statements 2, 15, 16
Payments made through foreign
intermediaries 23

Penalties 9, 19
Private delivery services 6

Q
Qualified settlement funds 3

S
State and local tax departments 7
Statement mailing requirements 15,
16
Statements to recipients 2, 15, 16
Substitute forms 2, 10, 15, 16
Successor/predecessor reporting 3

T
Taxpayer identification number
(TIN) 13, 18
Telephone numbers on
statements 15
TIN Matching 2
Transmitters, paying agents, etc. 8

V
Void returns 11

W
When to file 6, 8
When to furnish statements 16
Where to file 7
Who must file 3, 9
Widely held fixed investment trusts 4
Withholding, backup 2, 18, 19

31