Mailed by January 31
| Tax form | What it reports |
|---|---|
| 1099-DIV | All taxable dividend, exempt-interest dividend, capital gain distributions, and non-taxable return of capital (of more than $10) from non-retirement/non-education accounts, including any federal income tax withheld on those distributions. |
| 1099-B | All exchanges and redemptions from non-retirement/non-education accounts (other than the Principal Money Market Fund), including Systematic Withdrawal Plan payments. |
| 1099-R | Total redemptions from traditional, Roth, SEP, and SIMPLE IRAs including any state and/or federal income taxes withheld. |
| 1099-Q | All distributions from Coverdell Education Savings Accounts (ESA), and the fair market value as of December 31. |
| 1099-SA | Redemptions from Medical Savings Accounts (MSA). |
| 592-B | Withholding information for California residents who had state backup withholding. |
Mailed by March 15
| Tax form | What it reports |
|---|---|
| 1042S | Gross dividends, paid to non citizens who do not meet the green card or “substantial presence” test, whether paid in cash or reinvested in additional shares, and taxes withheld to those same individuals. |
Mailed by April 30
| Tax form | What it reports |
|---|---|
| 5498-ESA | Contributions and transfers into Coverdell Education Savings Accounts (ESA). |
Mailed by May 31
| Tax form | What it reports |
|---|---|
| 5498 | Contributions applied to traditional, Roth, SEP. and SIMPLE IRAs; also includes the fair market value as of December 31. Traditional and Roth IRA contributions can be made through April 15 (or the tax-filing deadline), not including extensions, for the previous year. |
| 5498-SA | Contributions and rollovers into Medical Savings Accounts (MSA); also reports the fair market value as of December 31. |