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Form
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Name of Form
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Purpose of Form
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Period Covered
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Due Date
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| Instructions for Form 1099 MISC. |
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Specific instructions on filling out a Form 1099 MISC |
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| Form 1099 |
Miscellaneous Income |
Prizes and awards that are not for services performed. Include the fair market value of merchandise. Also include amounts paid to a winner of a sweepstakes not involving a wager. |
Specific date of prize or award. |
February 28th (Paper or magnetic media)
April 1st (Electronically)
|
| Form W-2G |
Certain Gambling Winnings |
To report gambling winnings and any federal withholding on the winnings. |
Jackpot date. |
February 28th (Paper or magnetic media)
April 1st (Electronically) |
| Form 5754 |
Statement by Person(s) Receiving Gambling Wins |
When the person receiving gambling winnings subject to reporting or withholding is not the actual winner, or is a member of a group of two or more winners on the same winning ticket. |
Jackpot date. |
February 28th (Paper or magnetic media)
April 1st (Electronically) |
| Instructions for Forms W-2G and 5754 |
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Specific Instructions for forms. |
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| Form 11-C |
Occupational Tax & Registration Return for Wagering |
Is used to register certain information with the IRS and to pay the occupational tax on wagering. |
The month, day and year that begins the return period. After the first filing, ends June 30th. |
File the first return before wagers are accepted. After that, file a renewal return by July 1 for each year wagers are accepted. |
| Form 730 |
Tax on Wagering |
You must file this form and pay the tax on wagers under section 4401(a) if you:
- Are in the business of accepting wagers,
- Conduct a wagering pool or lottery, or
- Are required to be registered and you receive wagers for or on behalf of another person but do not register that person's name and address
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Monthly |
By last day of the following month |
| Form W-7 |
Application for IRS Individual Taxpayer Identification Number (ITIN) |
An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service to individuals who are required to have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a social security number. |
No specific period |
No due date |
| Form W-9 |
Request for Taxpayer Identification Number and Certification |
To request the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. |
No specific period |
No due date |
| Form 940 |
Employer's Annual Federal Unemployment (FUTA) Tax Return |
To report annual FUTA tax |
Calendar Year |
January 31st (However, if you deposited all FUTA tax when due, you may file on or before February 11) |
| Form 941 |
Employer's Quarterly Federal Tax Return |
To report income tax you withheld from wages, including tips, supplemental unemployment compensation benefits, and third-party payments of sick pay.
To report social security and Medicare taxes. |
Calendar Year |
Quarter 1 (Jan.-Feb.-Mar.) = April 30
Quarter 2 (Apr.-May-June) = July 31
Quarter 3 (July-Aug.-Sept.)= October 31
Quarter 4 (Oct.-Nov.-Dec.)= January 31 |
| Form 945 |
Annual Return of Withheld Federal Income Tax |
To report income tax withheld from nonpayroll payments. |
Calendar year |
January 31st (However, if you made deposits on time in full payment of the taxes for the year, you may file the return February 11) |
| Form 8300 |
Report of Cash Payments Over $10,000 Received In a Trade or Business |
Each person engaged in a trade or business who, in the course of that trade or business receives more than $10,000 in cash in one transaction or in two or more related transactions must file Form 8300. |
Day cash received. |
By the 15th day after the date the cash was received. |
| Form 8362 |
Currency Transaction Report by Casinos |
To report each transaction involving either currency received (Cash In) or currency disbursed (Cash Out) of more than $10,000 in a gaming day. (Who Must File: Any organization duly licensed or authorized to do business as a casino or gambling casino in the United States (except casinos located in Nevada - see Form 8852) and having gross annual gaming revenues in excess of $1 million must file Form 8362. This includes the principle headquarters and every domestic branch or place of business of the casino.) |
Transaction date |
File each Form 8362 by the 15th calendar day after the day of the transaction. |
| Form 8852 |
Currency Transaction Report by Casinos - Nevada |
To report a transaction that involves more than $10,000 in cash or smaller transactions occurring within a designated 24-hour period that aggregate to more than $10,000 in cash. |
Transaction date |
File each Form 8362 by the 15th calendar day after the day of the transaction. |
| Form 8027 |
Employer's Annual Information Return of Tip Income and Allocated Tips |
Is used by large food or beverage establishments when the employer is required to make annual reports to the IRS on receipts from food or beverage operations and tips reported by employees. |
Calendar Year |
February 28th (or if filing electronically = April 1) |
| Form 1042 |
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons |
To report tax withheld on certain income of nonresident aliens, foreign partnerships, foreign corporation, and nonresident alien or foreign fiduciaries of estates or trusts. |
Calendar Year |
March 15th |
| Form 1042S |
Foreign Person's U.S. Source Income Subject to Withholding |
To report amounts paid during the preceding calendar year to foreign persons that are subject to withholding. |
Calendar Year |
March 17 to IRS, on or before March 17 to recipient |
