Statements (65)
Predicate | Object |
---|---|
gptkbp:instanceOf |
gptkb:tax_law
|
gptkbp:country |
gptkb:United_States
|
gptkbp:filingDeadline |
February 28 (paper filing to IRS)
January 31 (recipient copy) March 31 (electronic filing to IRS) |
gptkbp:firstIssueDate |
1982
|
gptkbp:format |
information return
|
https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099 series
|
gptkbp:includes |
gptkb:Form_1099-B
gptkb:Form_1099-C gptkb:Form_1099-DIV gptkb:Form_1099-G gptkb:Form_1099-INT gptkb:Form_1099-K gptkb:Form_1099-LTC gptkb:Form_1099-MISC gptkb:Form_1099-NEC gptkb:Form_1099-OID gptkb:Form_1099-Q gptkb:Form_1099-R gptkb:Form_1099-S gptkb:Form_1099-SA gptkb:Form_1099-A gptkb:Form_1099-H gptkb:Form_1099-PATR gptkb:Form_1099-QA |
gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
gptkbp:relatedTo |
gptkb:IRS_Form_1040
gptkb:IRS_Form_1098 gptkb:IRS_Form_W-2 |
gptkbp:requires |
unemployment compensation
interest income patronage dividends royalties crop insurance proceeds fishing boat proceeds medical and health care payments other income payments prizes and awards section 409A deferrals real estate transactions debt cancellation substitute payments in lieu of dividends or interest acquisition or abandonment of secured property agricultural payments broker and barter exchange transactions distributions from ABLE accounts dividend income education savings account distributions excess golden parachute payments government payments health coverage tax credit advance payments health savings account distributions merchant card and third party network payments non-employee compensation payments from long-term care insurance payments to attorneys proceeds from broker transactions qualified tuition program payments retirement distributions state or local income tax refunds |
gptkbp:usedFor |
reporting various types of income
|
gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099
|
gptkbp:bfsParent |
gptkb:IRS_Form_1099-MISC
|
gptkbp:bfsLayer |
6
|