| What to report | Amount to report | To IRS | To Recipient (Unless indicated otherwise) |
| Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. | $600 or more, except $10 or more for royalties | Feb 28* | January 31 |
| Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. | All amounts | Feb 28* | January 31 |
| Section 409A income from nonqualified deferred compensation plans (NQDCs). | All amounts | Feb 28* | January 31 |
| Payments to a physician, physicians’ corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans. | $600 or more | Feb 28* | January 31 |
| Fish purchases paid in cash for resale | $600 or more | Feb 28* | January 31 |
| Crop insurance proceeds | $600 or more | Feb 28* | January 31 |
| Substitute dividends and tax-exempt interest payments reportable by brokers | $10 or more | Feb 28* | February 17 |
| Gross proceeds paid to attorneys. | $600 or more | Feb 28* | February 17 |
(*) = Due date is March 31st if filed electronically