IRS Publication 6961 (2013)

Publication 6961

2013 Update

Calendar Year Projections of Information and
Withholding Documents for the
United States and IRS Campuses

Office of Research
Research, Analysis and Statistics

Publication 6961 (revised 8-2013) is a product of the IRS Office of Research,
within the Research, Analysis and Statistics organization.

Janice M. Hedemann
Director, Office of Research
Michael Sebastiani
Chief, Forecasting and Data Analysis
Andre Palmer
Team Leader, Forecasting
Questions or comments regarding these information document forecasts or
related matters can be directed to the corresponding staff member listed below.
Information Return Volumes

Andre Palmer
Michelle Chu
Jeff Matsuo
Brett Collins
Mark Stanton
Leann Weyl

(202) 874-0588
(202) 874-0593
(202) 874-0601
(202) 927-3177
(202) 874-1097
(202) 874-0559

Other Comments or Questions

Michael Sebastiani
Andre Palmer

(202) 874-0831
(202) 874-0588

Forecasts Available Electronically
Forecasts from the most recent edition of this publication are available on the IRS's
website. From the www.irs.gov website, select the "Tax Stats, Facts & Figures" link,
then "Projections" (under the Other IRS Data and Research heading) or search from the
“Forms & Pubs” link on www.irs.gov. IRS employees can access this projection product
on the IRWeb intranet site by selecting the “Research” link, followed by “Research,
Analysis & Statistics (RAS),” then “Publications,“ and then “Projections and Forecasting
Publications.”

Calendar Year Projections of
Information and Withholding Documents for the
United States and IRS Campuses

Publication 6961
2013 Update

Suggested Citation
Internal Revenue Service
Research, Analysis and Statistics
Office of Research
Calendar Year Projections of Information and
Withholding Documents for the
United States and IRS Campuses
Publication 6961 (Rev. 8-2013)
Washington, D.C. 20224

Table of Contents
Overview

1

Summary of Significant Trends and Revisions

1

Comments and Questions

2

Table 1.

Comparison of Projections Made in 2012 Update versus
2013 Update for Calendar Year 2014

3

Table 2.

Projections of Information and Withholding Documents United States All Media Grand Total

4

Table 3.

Projections of Information and Withholding Documents United States Paper Total

5

Table 4.

Projections of Information and Withholding Documents United States Non-Paper Total

6

Tables 5A-D.

Projections of Information and Withholding Documents Filed on
Paper by IRS Campus

7

Table 6.

Configuration of IRS Campuses for Paper
Schedules K-1 and International

11

Table 7.

Configuration of IRS Campuses for Most Paper Information &
Withholding Documents

12

Statement of Methodology

13

Table Notes

15

Overview
Office of Research staff within the Research, Analysis and Statistics organization provide
calendar year projections of information and withholding documents (IRP) on an annual
basis to accommodate more recent filing experiences. These IRP documents also
incorporate current legislative and administrative initiatives, as well as relevant economic
and demographic trends. Forecasts of economic/demographic data used to develop some
of these projections are provided by IHS Global Inc.
The information and withholding document projections contained in this publication are
used primarily by the IRS operational and resource planning functions to assist in the
formulation of their budget submissions and staffing requirements, and to complete other
analyses. Enacted tax law changes and confirmed administrative plans are reflected in
these projections. However, legislative or administrative initiatives under consideration are
generally not included due to the uncertain nature of their eventual outcome.
Summary of Significant Trends and Revisions
A summary of the major trends and other significant factors embedded in the return
forecasts for this edition of Publication 6961 are noted below.
For calendar year 2014, the grand total number of information and withholding documents
projected in this update is about 1.1 percent (24.8 million forms) more than the total
volume projected last year (see Table 1). A major portion of the net revision is driven by
the increase in the projections of W-2 (i.e., 24.9 million more) and Form 1099-MISC (i.e.,
12.8 million more). These upward revisions are in response to the actual CY 2012 and
year-to-date (mid-July) CY 2013 filing experience.
For paper submissions of IRP documents, the CY 2014 estimate is about 10.7 percent
(i.e., 4.9 million forms) more than the paper volumes projected in last year’s update of this
publication (Table 1, right side). Embedded in this net change for paper volumes is a
decrease of approximately 0.8 million returns in the forecast of paper Form 1120-S
Schedule K-1 and a 6.4 million increase for paper Form 1099-MISC. These results are
also based on actual CY 2012 and year-to-date CY 2013 filing experience.
Forms 3921 and 3922
Two additional IRP forms have been added to the 2013 update of IRS Publication 6961.
Form 3921 (Exercise of an Incentive Stock Option Under Section 422(b)) is used to report
corporation’s transfer of stock pursuant to an employee’s exercise of an incentive stock
option as described in Section 422(b). Form 3922 (Transfer of Stock Acquired Through an
Employee Stock Purchase Plan Under Section 423(c)) is filed to report a transfer of stock
by an employee where stock was acquired pursuant to the exercise of an option as
described in Section 423(c).

Table 1. Comparison of Projections Made in 2012 vs 2013 for Calendar Year 2014:
All Media Grand Total and Paper Only (Data in thousands)

Form
Grand Total
Total
W-2
W-2G

3

Total
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA

All Media Grand Total
2014 Projections
Made in
Made in
Net
2012
2013
Change
2,343,975
2,368,750
24,775

Percent
Change
1.1%

Paper Only
2014 Projections
Made in
Made in
Net
2012
2013
Change
45,936
50,869
4,933

Percent
Change
10.7%

235,002
224,389
10,614

259,811
249,311
10,500

24,809
24,923
(114)

10.6%
11.1%
-1.1%

75
0
75

70
0
70

(5)
0
(5)

-6.7%
n.a
-6.7%

2,108,973
3,285
23,900
7,156
1,439
60,129
5,366
3,659
82,946
151
27,745
31,230
976
1,156,905
5,646
2
79,135
84,367
34
202,616
21,246
293
80,917
2,676
1,824
2,127
88,697
2,573
5,616
118,858
432
7,031

2,108,939
3,500
26,387
7,384
1,948
61,428
5,672
4,175
76,930
136
24,214
31,924
779
1,169,612
6,527
2
87,477
87,527
24
179,761
9,389
313
93,719
3,133
1,823
2,274
89,011
2,449
5,573
118,123
488
7,239

(34)
215
2,487
227
510
1,299
306
516
(6,016)
(15)
(3,531)
695
(198)
12,707
881
0
8,342
3,160
(10)
(22,855)
(11,857)
21
12,802
458
(1)
147
314
(124)
(44)
(735)
56
208

0.0%
6.5%
10.4%
3.2%
35.4%
2.2%
5.7%
14.1%
-7.3%
-10.2%
-12.7%
2.2%
-20.3%
1.1%
15.6%
0.0%
10.5%
3.7%
-28.6%
-11.3%
-55.8%
7.0%
15.8%
17.1%
0.0%
6.9%
0.4%
-4.8%
-0.8%
-0.6%
13.0%
3.0%

45,861
1,352
4,164
2,768
0
0
5,366
244
449
25
9
132
7
36
37
0
300
36
0
700
0
1
29,281
2
37
0
453
452
2
8
0
1

50,799
1,159
3,427
1,972
0
0
5,672
290
480
22
5
94
6
36
31
0
302
26
0
693
37
1
35,677
4
36
0
382
436
1
9
0
2

4,938
(192)
(737)
(796)
0
0
306
46
32
(2)
(4)
(38)
(1)
0
(6)
0
1
(10)
0
(8)
37
(0)
6,396
1
(1)
0
(71)
(17)
(0)
1
0
1

10.8%
-14.2%
-17.7%
-28.8%
n.a
n.a
5.7%
18.9%
7.0%
-9.7%
-40.2%
-28.8%
-11.9%
0.8%
-16.8%
0.0%
0.5%
-28.1%
n.a
-1.1%
n.a
-33.3%
21.8%
50.0%
-1.9%
0.0%
-15.6%
-3.7%
-20.0%
11.4%
0.0%
61.5%

Notes:
Negative values (numbers in parentheses) indicate projections that have been lowered.
Detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027, 3921, 3922.
Currency Transaction Reports (CTRs) are not included in Table 1.

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 2.

Projections of Information and Withholding Documents
United States All Media Grand Total: Calendar Years 2013 to 2021

Form
Grand Total (1)

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

2,288,516,144

2,335,921,800

2,373,789,600

2,410,314,800

2,446,876,900

2,481,091,300

2,512,926,000

2,542,951,400

2,571,649,700

2,598,897,400

Subtotal

243,467,981
233,816,922
9,651,059

252,746,200
242,886,200
9,860,000

259,811,100
249,311,400
10,499,700

266,421,900
255,523,800
10,898,100

274,221,400
262,924,800
11,296,600

280,986,200
269,291,200
11,695,000

286,677,700
274,584,300
12,093,400

291,693,100
279,201,200
12,491,900

296,416,700
283,526,400
12,890,300

300,726,800
287,438,100
13,288,700

Subtotal
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

2,045,048,163
3,447,437
25,466,066
7,162,330
2,567,908
59,049,233
5,583,498
3,652,942
85,268,852
139,112
19,719,527
28,337,921
1,001,523
1,123,806,297
5,455,637
1,172
85,754,486
80,819,132
33,629
186,106,508
8,974,164
261,633
86,796,997
2,816,622
1,751,692
2,002,370
84,845,144
2,288,045
4,558,402
116,175,807
541,807
5,795,726
226,290
4,640,254

2,083,175,600
3,456,400
25,926,300
7,296,500
1,948,400
60,330,500
5,627,700
3,969,600
80,683,800
135,100
22,554,800
30,837,000
856,900
1,147,149,900
6,110,700
1,000
89,310,500
84,296,900
24,000
180,405,800
9,342,500
294,600
91,565,400
3,136,100
1,812,400
2,138,100
86,927,900
2,377,100
5,072,400
117,541,000
511,100
6,579,600
230,400
4,725,200

2,113,978,400
3,500,000
26,386,500
7,383,800
1,948,400
61,427,700
5,671,800
4,174,900
76,929,800
135,600
24,214,400
31,924,300
778,500
1,169,612,300
6,527,200
1,600
87,476,600
87,527,400
24,000
179,761,000
9,389,200
313,000
93,719,200
3,133,300
1,822,900
2,273,800
89,010,600
2,449,300
5,572,700
118,122,800
487,500
7,238,800
234,300
4,805,300

2,143,892,900
3,543,600
26,846,800
7,471,100
1,948,400
62,524,800
5,716,000
4,371,100
73,856,400
132,600
25,915,800
32,965,400
742,400
1,191,257,800
6,828,100
1,000
85,681,500
90,043,100
24,000
179,021,900
9,436,100
327,700
95,703,100
3,130,500
1,831,200
2,409,500
91,093,300
2,557,800
6,039,300
119,118,400
468,800
7,781,900
237,300
4,866,200

2,172,655,500
3,587,100
27,307,000
7,558,500
1,948,400
63,622,000
5,760,200
4,537,700
71,340,000
130,200
27,576,600
33,885,300
712,700
1,212,143,600
7,118,400
1,500
83,924,400
91,984,100
24,000
178,288,800
9,483,300
339,200
97,526,500
3,127,700
1,837,700
2,545,200
93,176,100
2,671,900
6,463,100
120,167,300
453,200
8,229,900
241,000
4,942,800

2,200,105,100
3,630,700
27,767,300
7,645,800
1,948,400
64,719,200
5,804,400
4,654,400
69,279,800
128,400
29,115,900
34,633,600
689,500
1,232,321,300
7,387,700
1,000
82,204,400
93,471,200
24,000
177,661,500
9,530,700
348,200
99,198,800
3,124,900
1,842,800
2,680,900
95,258,800
2,785,000
6,845,900
121,097,800
439,700
8,602,200
244,600
5,016,200

2,226,248,300
3,674,300
28,227,500
7,733,100
1,948,400
65,816,400
5,848,500
4,771,100
67,593,000
127,000
30,467,700
35,193,600
667,300
1,251,837,300
7,637,800
1,500
80,520,700
94,604,600
24,000
177,009,900
9,578,400
355,100
100,729,700
3,122,100
1,846,900
2,816,600
97,341,600
2,897,200
7,193,900
121,987,000
427,700
8,915,300
248,000
5,085,100

2,251,258,300
3,717,900
28,687,700
7,820,400
1,948,400
66,913,500
5,892,700
4,887,800
66,212,000
126,100
31,591,300
35,578,900
649,500
1,270,733,600
7,880,000
900
78,872,600
95,464,900
24,000
176,471,800
9,626,300
360,400
102,128,700
3,119,300
1,850,100
2,952,400
99,424,300
3,009,300
7,513,600
122,801,000
416,600
9,182,200
251,100
5,148,800

2,275,233,000
3,761,400
29,148,000
7,907,700
1,948,400
68,010,700
5,936,900
5,004,500
65,081,400
125,500
32,475,200
35,822,900
637,100
1,289,048,500
8,115,900
1,500
77,266,800
96,116,100
24,000
175,952,600
9,674,400
364,400
103,405,400
3,116,600
1,852,400
3,088,100
101,507,000
3,126,900
7,810,800
123,639,700
406,200
9,413,600
253,100
5,189,400

2,298,170,700
3,805,000
29,608,200
7,995,000
1,948,400
69,107,900
5,981,100
5,071,100
64,155,700
125,100
33,133,400
35,965,300
629,700
1,306,816,500
8,341,500
900
75,709,600
96,607,800
24,000
175,433,400
9,722,800
367,400
104,568,700
3,113,800
1,855,000
3,223,800
103,589,800
3,254,600
8,090,600
124,436,000
396,200
9,617,800
254,600
5,219,900

Currency Transaction Reports (2)

Actual
2012
15,734,249
14,925,778
237,145
571,326

2013
15,953,800
15,088,200
240,700
624,900

2014
16,150,600
15,251,300
244,400
655,000

2015
16,341,300
15,414,200
248,000
679,100

2016
16,526,900
15,577,000
251,600
698,300

Projected
2017
16,708,500
15,739,600
255,200
713,700

2018
16,884,500
15,902,100
258,800
723,600

2019
17,060,300
16,064,400
262,400
733,500

2020
17,236,500
16,226,500
266,000
744,000

2021
17,412,000
16,388,500
269,600
753,900

W-2
W-2G

4

Total CTR
FinCen 104 (formerly 4789)
8300
FinCen 103 (formerly 8362/8852)

Notes:
(1) Grand Total includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.
(2) Currency Transaction Report volumes are listed separately and not included in Grand Total.
Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 3.

Projections of Information and Withholding Documents
United States Paper Total: Calendar Years 2013 to 2021
Form

Total, Paper (1)
W-2
W-2G
Subtotal, Schedule K-1
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096

5

Subtotal, Scannable Forms
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922
Currency Transaction Reports (2)
Total CTR, Paper
FinCen 104 (formerly 4789)
8300
FinCen 103 (formerly 8362/8852)

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

48,180,418

50,594,000

50,887,900

51,122,600

51,247,700

51,310,800

51,278,200

51,146,300

50,939,700

50,628,100

0
70,119
8,232,072
1,249,475
4,629,579
2,353,018
0
0
5,583,498

0
70,000
7,404,900
1,187,000
3,960,000
2,258,000
0
0
5,627,700

0
69,900
6,557,900
1,159,100
3,426,900
1,971,900
0
0
5,671,800

0
69,700
5,835,800
1,131,200
3,008,900
1,695,800
0
0
5,716,000

0
69,500
5,210,600
1,103,300
2,678,100
1,429,200
0
0
5,760,200

0
69,300
4,660,500
1,075,400
2,413,000
1,172,100
0
0
5,804,400

0
69,100
4,169,100
1,047,500
2,197,600
924,100
0
0
5,848,500

0
68,900
3,724,500
1,019,500
2,020,000
684,900
0
0
5,892,700

0
68,700
3,317,400
991,600
1,871,300
454,400
0
0
5,936,900

0
68,500
2,941,300
963,700
1,745,200
232,300
0
0
5,981,100

34,294,729
234,705
498,019
25,690
6,393
123,947
6,333
43,454
33,317
323
322,396
31,116
8
758,121
35,309
918
31,265,618
3,786
37,497
211
407,471
430,541
1,161
8,915
359
2,118
13,030
3,973

37,491,400
265,900
488,300
24,000
5,800
107,700
6,300
39,800
32,200
300
311,900
28,200
0
731,100
36,800
900
34,514,000
3,700
36,900
200
393,500
433,600
1,200
8,800
300
2,100
14,000
4,000

38,588,300
289,900
480,400
22,400
5,200
93,600
5,900
36,200
31,100
300
301,800
25,600
0
692,800
36,900
800
35,676,600
3,600
36,200
200
382,000
435,600
1,200
8,800
300
2,100
14,700
4,100

39,501,100
313,500
473,800
21,000
4,700
81,300
5,600
32,800
30,100
300
291,900
23,300
0
652,100
37,100
800
36,652,100
3,400
35,600
200
372,600
437,000
1,200
8,800
300
2,100
15,300
4,200

40,207,400
335,100
468,500
19,600
4,300
70,700
5,400
29,500
29,000
300
282,300
21,100
0
580,000
37,300
700
37,449,600
3,300
35,000
200
364,900
437,900
1,200
8,800
300
2,100
16,000
4,200

40,776,700
353,000
464,100
18,300
3,900
61,400
5,300
26,300
27,900
300
272,900
19,200
0
539,300
37,500
700
38,078,200
3,200
34,300
200
358,700
438,600
1,200
8,800
300
2,100
17,000
4,300

41,191,500
370,800
460,600
17,100
3,500
53,400
5,100
23,200
26,900
300
263,900
17,400
0
500,000
37,700
600
38,547,200
3,100
33,700
200
353,500
439,000
1,200
8,800
300
2,100
17,700
4,400

41,460,200
388,600
457,700
16,000
3,200
46,400
5,000
20,200
25,800
300
255,100
15,800
0
461,900
37,900
600
38,865,900
3,000
33,100
200
349,300
439,200
1,200
8,700
300
2,100
18,500
4,400

41,616,700
406,400
455,300
14,900
2,900
40,300
4,800
17,400
24,700
300
254,000
14,300
0
442,700
38,100
600
39,043,500
2,900
32,400
200
345,800
439,400
1,200
8,700
300
2,100
19,100
4,400

41,637,200
420,000
453,300
14,000
2,600
35,000
4,600
14,600
23,700
300
251,400
13,000
0
423,500
38,300
500
39,088,600
2,800
31,800
200
343,000
439,600
1,200
8,700
300
2,100
19,700
4,500

Actual
2012
888,892
541,012
237,145
110,735

2013
591,200
300,300
240,700
50,100

2014
304,000
59,600
244,400
0

2015
248,000
0
248,000
0

2016
251,600
0
251,600
0

Projected
2017
255,200
0
255,200
0

2018
258,800
0
258,800
0

2019
262,400
0
262,400
0

2020
266,000
0
266,000
0

2021
269,600
0
269,600
0

Notes:
(1) Total Paper includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.
(2) Currency Transaction Report volumes are listed separately and not included in Total Paper.
Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 4.

Projections of Information and Withholding Documents
United States Non-Paper Total: Calendar Years 2013 to 2021
Form

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

6

Total, Non-Paper (1)

2,240,335,726

2,285,327,700

2,322,901,800

2,359,192,300

2,395,629,200

2,429,780,300

2,461,647,800

2,491,805,200

2,520,710,200

2,548,269,400

W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

233,816,922
9,580,940
2,197,962
20,836,487
4,809,312
2,567,908
59,049,233
0
3,418,237
84,770,833
113,422
19,713,134
28,213,974
995,190
1,123,762,843
5,422,320
849
85,432,090
80,788,016
33,621
185,348,387
8,938,855
260,715
55,531,379
2,812,836
1,714,195
2,002,159
84,437,673
1,857,504
4,557,241
116,166,892
541,448
5,793,608
213,260
4,636,281

242,886,200
9,790,000
2,269,400
21,966,300
5,038,500
1,948,400
60,330,500
0
3,703,700
80,195,500
111,100
22,549,000
30,729,300
850,700
1,147,110,100
6,078,500
700
88,998,500
84,268,700
24,000
179,674,700
9,305,700
293,700
57,051,500
3,132,400
1,775,500
2,137,900
86,534,400
1,943,500
5,071,200
117,532,100
510,700
6,577,500
216,500
4,721,200

249,311,400
10,429,800
2,340,900
22,959,700
5,411,900
1,948,400
61,427,700
0
3,885,000
76,449,500
113,200
24,209,100
31,830,700
772,600
1,169,576,100
6,496,100
1,300
87,174,900
87,501,700
24,000
179,068,200
9,352,200
312,200
58,042,600
3,129,700
1,786,700
2,273,600
88,628,600
2,013,700
5,571,500
118,114,000
487,200
7,236,700
219,700
4,801,200

255,523,800
10,828,400
2,412,400
23,837,900
5,775,400
1,948,400
62,524,800
0
4,057,500
73,382,500
111,600
25,911,100
32,884,100
736,800
1,191,225,000
6,798,000
700
85,389,700
90,019,800
24,000
178,369,800
9,399,000
327,000
59,051,000
3,127,000
1,795,600
2,409,300
90,720,700
2,120,800
6,038,200
119,109,600
468,500
7,779,800
222,000
4,862,100

262,924,800
11,227,100
2,483,900
24,629,000
6,129,200
1,948,400
63,622,000
0
4,202,600
70,871,500
110,600
27,572,400
33,814,600
707,300
1,212,114,100
7,089,400
1,200
83,642,100
91,963,000
24,000
177,708,800
9,446,000
338,500
60,076,900
3,124,300
1,802,700
2,545,000
92,811,100
2,234,000
6,461,900
120,158,500
452,900
8,227,800
225,000
4,938,600

269,291,200
11,625,700
2,555,400
25,354,300
6,473,700
1,948,400
64,719,200
0
4,301,400
68,815,700
110,000
29,112,000
34,572,200
684,300
1,232,295,000
7,359,700
700
81,931,400
93,452,100
24,000
177,122,100
9,493,200
347,500
61,120,700
3,121,700
1,808,500
2,680,700
94,900,200
2,346,400
6,844,800
121,089,100
439,400
8,600,200
227,600
5,011,900

274,584,300
12,024,300
2,626,800
26,029,900
6,809,000
1,948,400
65,816,400
0
4,400,300
67,132,500
109,900
30,464,200
35,140,200
662,200
1,251,814,100
7,610,900
1,200
80,256,800
94,587,200
24,000
176,509,900
9,540,700
354,500
62,182,500
3,119,000
1,813,200
2,816,400
96,988,000
2,458,200
7,192,800
121,978,300
427,400
8,913,200
230,200
5,080,700

279,201,200
12,423,000
2,698,300
26,667,700
7,135,500
1,948,400
66,913,500
0
4,499,200
65,754,400
110,100
31,588,200
35,532,500
644,600
1,270,713,400
7,854,200
700
78,617,600
95,449,200
24,000
176,009,900
9,588,400
359,800
63,262,800
3,116,300
1,817,000
2,952,100
99,075,000
2,570,100
7,512,400
122,792,300
416,300
9,180,100
232,600
5,144,400

283,526,400
12,821,600
2,769,800
27,276,700
7,453,300
1,948,400
68,010,700
0
4,598,000
64,626,100
110,600
32,472,300
35,782,600
632,300
1,289,031,100
8,091,200
1,200
77,012,900
96,101,700
24,000
175,509,900
9,636,300
363,800
64,361,900
3,113,600
1,820,000
3,087,900
101,161,200
2,687,500
7,809,700
123,630,900
405,900
9,411,500
234,000
5,185,000

287,438,100
13,220,200
2,841,300
27,863,000
7,762,700
1,948,400
69,107,900
0
4,651,200
63,702,400
111,200
33,130,900
35,930,300
625,000
1,306,801,900
8,317,800
700
75,458,200
96,594,700
24,000
175,009,900
9,684,500
366,900
65,480,100
3,110,900
1,823,200
3,223,600
103,246,700
2,815,100
8,089,500
124,427,300
395,900
9,615,700
234,800
5,215,500

Currency Transaction Reports (2)

Actual
2012
14,845,357
14,384,766
0
460,591

2013
15,362,700
14,787,900
0
574,800

2014
15,846,700
15,191,700
0
655,000

2015
16,093,300
15,414,200
0
679,100

2016
16,275,300
15,577,000
0
698,300

2018
16,625,700
15,902,100
0
723,600

2019
16,797,900
16,064,400
0
733,500

2020
16,970,500
16,226,500
0
744,000

2021
17,142,400
16,388,500
0
753,900

Total CTR, Non-Paper
FinCen 104 (formerly 4789)
8300
FinCen 103 (formerly 8362/8852)

Projected

Notes:
(1) Total Non-Paper includes magnetic tape filing, electronic filing, and diskette filing.
(2) Currency Transaction Report volumes are listed separately and not included in Total Non-Paper.
Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.

2017
16,453,300
15,739,600
0
713,700

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 5A.

Projections of Information and Withholding Documents
Filed on Paper at the Austin IRS Campus: Calendar Years 2013 to 2021

Form

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

7

Total, Paper

21,668,015

23,420,000

24,030,100

24,540,200

24,941,100

25,267,200

25,508,900

25,671,000

25,770,400

25,798,100

W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

0
43,967
0
0
0
0
0
2,949,795
0
330,306
12,295
4,175
71,977
3,588
26,301
18,838
154
174,162
26,728
2
357,742
21,026
424
17,077,790
2,234
14,790
147
227,823
288,207
431
4,492
260
797
8,507
1,057

0
43,900
0
0
0
0
0
2,973,100
0
323,900
11,500
3,800
62,500
3,500
24,100
18,200
100
168,500
24,300
0
345,000
21,900
400
18,852,100
2,200
14,600
100
220,000
290,300
400
4,400
200
800
9,100
1,100

0
43,800
0
0
0
0
0
2,996,400
0
318,600
10,700
3,400
54,300
3,300
21,900
17,600
100
163,000
22,000
0
326,900
22,000
400
19,487,100
2,100
14,300
100
213,600
291,600
400
4,400
200
800
9,600
1,100

0
43,700
0
0
0
0
0
3,019,800
0
314,300
10,000
3,100
47,200
3,200
19,800
17,000
100
157,700
20,000
0
307,700
22,100
400
20,020,000
2,000
14,000
100
208,300
292,500
400
4,400
200
800
10,000
1,100

0
43,600
0
0
0
0
0
3,043,100
0
310,700
9,400
2,800
41,000
3,100
17,800
16,400
100
152,500
18,100
0
273,700
22,200
300
20,455,600
2,000
13,800
100
204,000
293,200
400
4,400
200
800
10,500
1,100

0
43,500
0
0
0
0
0
3,066,500
0
307,800
8,800
2,500
35,700
3,000
15,900
15,800
100
147,400
16,500
0
254,500
22,300
300
20,798,900
1,900
13,500
100
200,500
293,600
400
4,400
200
800
11,100
1,100

0
43,300
0
0
0
0
0
3,089,800
0
305,500
8,200
2,300
31,000
2,900
14,100
15,200
100
142,600
14,900
0
235,900
22,400
300
21,055,100
1,800
13,300
100
197,700
293,800
400
4,400
200
800
11,600
1,200

0
43,200
0
0
0
0
0
3,113,100
0
303,500
7,700
2,100
26,900
2,800
12,300
14,600
100
137,800
13,600
0
218,000
22,600
300
21,229,200
1,800
13,100
100
195,300
294,000
400
4,400
200
800
12,100
1,200

0
43,100
0
0
0
0
0
3,136,500
0
301,900
7,200
1,900
23,400
2,700
10,500
14,000
100
137,200
12,300
0
208,900
22,700
300
21,326,200
1,700
12,800
100
193,400
294,200
400
4,400
200
800
12,500
1,200

0
43,000
0
0
0
0
0
3,159,900
0
300,600
6,700
1,700
20,300
2,600
8,800
13,400
100
135,800
11,200
0
199,800
22,800
200
21,350,800
1,700
12,500
100
191,800
294,200
400
4,400
200
800
12,900
1,200

Notes:
Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 5B.

Projections of Information and Withholding Documents
Filed on Paper at the Cincinnati IRS Campus: Calendar Years 2013 to 2021

Form

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

8

Total, Paper

3,433,156

3,110,800

2,770,600

2,477,100

2,220,000

1,991,200

1,784,900

1,596,400

1,422,500

1,260,700

W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

0
0
667,123
1,700,147
1,065,886
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
633,800
1,454,200
1,022,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
618,900
1,258,500
893,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
604,000
1,105,000
768,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
589,100
983,500
647,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
574,200
886,100
530,900
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
559,300
807,100
418,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
544,400
741,800
310,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
529,500
687,200
205,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
514,600
640,900
105,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Notes:
Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 5C.

Projections of Information and Withholding Documents
Filed on Paper at the Kansas City IRS Campus: Calendar Years 2013 to 2021

Form

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

9

Total, Paper

18,045,626

19,503,100

20,010,000

20,433,100

20,760,800

21,030,200

21,229,300

21,362,200

21,445,400

21,468,700

W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

0
26,152
0
0
0
0
0
2,633,703
0
167,713
13,395
2,218
51,970
2,745
17,153
14,479
169
148,234
4,388
6
400,379
14,283
494
14,187,828
1,552
22,707
64
179,648
142,334
730
4,423
99
1,321
4,523
2,916

0
26,100
0
0
0
0
0
2,654,600
0
164,400
12,500
2,000
45,200
2,700
15,700
14,000
200
143,400
4,000
0
386,100
14,900
500
15,661,900
1,500
22,300
100
173,500
143,300
700
4,400
100
1,300
4,800
3,000

0
26,100
0
0
0
0
0
2,675,400
0
161,800
11,700
1,800
39,200
2,600
14,300
13,500
200
138,800
3,600
0
365,900
14,900
400
16,189,400
1,500
21,900
100
168,400
144,000
700
4,400
100
1,300
5,100
3,000

0
26,000
0
0
0
0
0
2,696,200
0
159,600
10,900
1,600
34,100
2,400
12,900
13,100
200
134,200
3,300
0
344,400
15,000
400
16,632,100
1,400
21,600
100
164,300
144,500
700
4,300
100
1,300
5,300
3,100

0
25,900
0
0
0
0
0
2,717,100
0
157,800
10,200
1,500
29,600
2,400
11,600
12,600
200
129,800
3,000
0
306,300
15,100
400
16,994,000
1,400
21,200
100
160,900
144,800
700
4,300
100
1,300
5,600
3,100

0
25,800
0
0
0
0
0
2,737,900
0
156,300
9,500
1,300
25,700
2,300
10,400
12,100
200
125,500
2,700
0
284,800
15,200
400
17,279,200
1,300
20,800
100
158,100
145,000
700
4,300
100
1,300
5,900
3,200

0
25,800
0
0
0
0
0
2,758,700
0
155,100
8,900
1,200
22,400
2,200
9,200
11,700
100
121,300
2,500
0
264,100
15,200
300
17,492,100
1,300
20,400
100
155,900
145,100
700
4,300
100
1,300
6,200
3,200

0
25,700
0
0
0
0
0
2,779,600
0
154,100
8,300
1,100
19,400
2,100
8,000
11,200
100
117,300
2,200
0
243,900
15,300
300
17,636,700
1,200
20,000
100
154,000
145,200
700
4,300
100
1,300
6,400
3,200

0
25,600
0
0
0
0
0
2,800,400
0
153,300
7,800
1,000
16,900
2,100
6,900
10,800
100
116,800
2,000
0
233,800
15,400
300
17,717,300
1,200
19,600
100
152,500
145,300
700
4,300
100
1,300
6,600
3,300

0
25,500
0
0
0
0
0
2,821,200
0
152,700
7,300
900
14,700
2,000
5,800
10,300
100
115,600
1,800
0
223,700
15,500
300
17,737,800
1,200
19,300
100
151,200
145,300
700
4,300
100
1,300
6,900
3,300

Notes:
Projected detail may not add to total due to rounding.

Forecasting and Data Analysis
Office of Research

Table does not contain counts for Forms 5471, 5472, 8027.

Internal Revenue Service
Publication 6961, 2013 Update

Table 5D.

Projections of Information and Withholding Documents
Filed on Paper at the Ogden IRS Campus: Calendar Years 2013 to 2021

Form

Actual
2012

2013

2014

2015

2016

Projected
2017

2018

2019

2020

2021

10

Total, Paper

5,033,621

4,560,000

4,077,200

3,672,200

3,325,700

3,022,200

2,755,100

2,516,600

2,301,300

2,100,600

W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1098
1098-C
1098-E
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
3921
3922

0
0
582,352
2,929,432
1,287,132
0
0
0
234,705
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
553,200
2,505,700
1,235,200
0
0
0
265,900
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
540,200
2,168,400
1,078,700
0
0
0
289,900
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
527,200
1,903,900
927,600
0
0
0
313,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
514,200
1,694,600
781,800
0
0
0
335,100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
501,200
1,526,900
641,100
0
0
0
353,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
488,200
1,390,600
505,500
0
0
0
370,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
475,200
1,278,200
374,700
0
0
0
388,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
462,200
1,184,100
248,600
0
0
0
406,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
449,200
1,104,300
127,100
0
0
0
420,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Notes:

Forecasting and Data Analysis

Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.

Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 6.

Configuration of IRS Campuses for Paper Schedules K-1
and International (Form 1042-S)

Calendar Year 2013 and Beyond
Cincinnati

11

Connecticut
Delaware
District of Columbia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire
New Jersey
New York
North Carolina

Ogden

Ohio
Pennsylvania
Rhode Island
South Carolina
Vermont
Virginia
West Virginia
Wisconsin

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Georgia
Hawaii
Idaho
Iowa
Kansas
Louisiana

Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Tennessee
Texas

Utah
Washington
Wyoming
International

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Table 7.

Configuration of IRS Campuses for Most Paper Information & Withholding
Documents (Exclusive of Schedules K-1 and International)

Calendar Year 2013 and Beyond
Austin

12

Alabama
Arizona
Arkansas
Connecticut
Delaware
Florida
Georgia
Kentucky
Louisiana
Maine
Massachusetts
Mississippi

Kansas City

New Hampshire
New Jersey
New Mexico
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
Texas
Vermont
Virginia
West Virginia

Alaska
California
Colorado
District of Columbia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Maryland
Michigan
Minnesota
Missouri
Montana

Nebraska
Nevada
North Dakota
Oklahoma
Oregon
South Carolina
South Dakota
Tennessee
Utah
Washington
Wisconsin
Wyoming

Forecasting and Data Analysis
Office of Research
Internal Revenue Service
Publication 6961, 2013 Update

Statement of Methodology
Three major sets of projections are included in this publication. Table 2 contains all media
grand total projections for withholding and other IRP documents received by the IRS. Table 3
includes the paper portion and Table 4 includes the non-paper portion of the projections. All
of these projections are at the U.S. level. In compliance with customer requests, Tables 5 AD present projections of all paper documents, except Currency Transaction Reports (CTRs),
for IRS processing campuses. CTRs are all processed by the Detroit Computing Center.
Data Sources
Actual data on the volume of IRP documents filed are provided by program staff under the
operating divisions and the Information Technology Services area. Data sources include:
Martinsburg Computing Center (MCC) IRP Reformat Report (405-02-12), IRMF (Information
Returns Master File) File Report (417-91-40), CAWR (Combined Annual Wage Reporting) W2 Control Report, IRP Counts for 1099-SSA/RRB, Paper IRP Production Report from
SCRIPS (Service Center Recognition Image Processing System), other campus sources, and
the national calendar year Currency Transaction Report receipts. Counts for non-paper Form
1042-S were provided by relevant program staff. Non-paper counts of Foreign Information
Returns were provided by operating division program staff.
U.S. Level Forecasts
The U.S. level grand total (all media) projections were forecasted through a combination of
time series extrapolations and regression analysis. Each form type was forecasted
separately. In some instances, regression models were developed using appropriate
economic/demographic variables. In other instances, forecasts for grand total volumes were
built from historical time trends. Time trend models were used to forecast the paper IRP
document volumes by form type. Projections of most IRP non-paper documents were then
derived by subtracting the IRP paper documents from the grand total projections.
Campus Level Forecasts
The Service Center Recognition Image Processing System (SCRIPS) enables IRS campuses
to optically scan most paper IRP documents. As a result, the IRS has consolidated the
filing/processing of most of these forms into two designated “SCRIPS” sites beginning CY
2007. Most paper documents will be processed at the Austin and Kansas City campuses.
The paper Schedule K-1 series documents will be handled exclusively by the Cincinnati and
Ogden campuses. Paper forms submitted from the International area will also be processed
in Ogden.
The campus level forecasts were derived based on their relative shares of the U.S. totals in
CY 2012 by applicable form type. These shares were held constant throughout the forecast
horizon through 2021. In addition, all paper CTRs continue to be handled at the Detroit
Computing Center.

13

Table 6 reflects the current processing campus alignment of states/international for paper
Schedules K-1 and Form 1042-S. Table 7 shows the current alignment of states by
processing campus for all other paper documents. Paper Forms 1098 and 1099 are being
processed at the Austin and Kansas City service centers from January 2007.

14

Table Notes
Form W-2, Wage and Tax Statement is filed by employers for each employee on the
payroll, to report wages, tips, other compensation, withheld income taxes, social security and
Medicare taxes, and advance earned income credit payments. W-2 documents are received
from the Social Security Administration (SSA) on magnetic tape.
Form W-2G, Certain Gambling Winnings is provided to recipients of gambling winnings of
$600 or more from horse racing, dog racing, jai alai, lotteries, sweepstakes, and drawings;
gambling winnings of $1,200 or more from bingo or slot machines; gambling winnings of
$1,500 or more from keno; and winnings in excess of $5,000 from a poker tournament. The
amount of winnings may be reduced by the wager depending on the gambling activity.
Schedule K1- Form 1041, Beneficiary's Share of Income, Credits, Deductions, etc. is
filed with Form 1041 to report the beneficiary's share of income from an estate or trust.
Schedule K1- Form 1065, Partner's Share of Income, Credits, Deductions, etc. is used
by filers of Form 1065 to report each partner's share of the partnership's income, credits,
deductions, etc.
Schedule K1- Form 1120-S, Shareholder's Share of Income, Credits, Deductions, etc. is
used by filers of Form 1120-S to report each shareholder's pro rata share of corporate
income (less taxes the corporation paid on income), credits, deductions, etc.
Foreign Information Returns are filed by foreign corporations that pay interest or dividend
income to U.S. citizens. There is no standard format for transmitting such information to the
Internal Revenue Service.
Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a "payer"
transmittal document used to transmit paper "payee" documents.
Form SSA-1099 (Social Security Benefit Statement)/Form RRB-1099 (Payments by the
Railroad Retirement Board), are filed by the Social Security Administration and the Railroad
Retirement Board to show the amount of retirement payments made to individual recipients.
These documents are received by the IRS from the SSA on magnetic tape.
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is filed for
amounts paid to foreign persons that are subject to withholding, even if no amount is withheld
or deducted because of a treaty or Code exception to taxation or if any amount withheld was
repaid to the payee. Amounts subject to withholding are from sources within the U.S. that
constitute either fixed or determinable annual or periodical income.
Form 1098, Mortgage Interest Statement is filed to report mortgage interest (including
reportable points) of $600 or more received in a trade or business from an individual,
including a sole proprietor.

15

Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes, filed by charitable
organizations which receive donations of such items made by taxpayers.
Form 1098-E, Student Loan Interest Statement, is to be filed by financial institutions,
governmental units, educational institutions, or any other persons who receive (from an
individual) student loan interest of $600 or more during the year.
Form 1098-T, Tuition Statement, is to be filed by educational institutions that received (from
an individual) qualified tuition and related expenses in a given year.
Form 1099-A, Acquisition or Abandonment of Secured Property, is filed for each
borrower if money is loaned in connection with a trade or business and, in full or partial
satisfaction of the debt, an interest in property is acquired that is security for the debt, or the
property has been abandoned.
Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, is provided to
each person for whom a broker has sold stocks, bonds, commodities, regulated futures
contracts, foreign currency contracts, forward contracts, debt instruments, etc., or who has
exchanged property or services through a barter exchange. Also, certain sales proceeds of
widely held fixed investment trusts (WHFITs) must now be reported on Form 1099-B.
Form 1099-C, Cancellation of Debt, is filed by certain financial institutions and federal
government agencies to report certain debts of $600 or more that are forgiven. This form is
not required in situations involving bankruptcies unless the debts were incurred for business
or investment purposes.
Form 1099-CAP, Changes in Corporate Control and Capital Structure, for shareholders
of a corporation if control of the corporation was acquired or it underwent a substantial
change in capital structure. Form 1099-CAP is furnished to shareholders who receive cash,
stock, or other property from an acquisition of control or a substantial change in capital
structure.
Form 1099-DIV, Dividends and Distributions, is provided to each person who: received
$10 or more in gross dividends and other stock distributions; had withheld and paid foreign
tax on dividends; had withheld income under the backup withholding rules or received $600
or more as part of a liquidation.
Form 1099-G, Certain Government Payments is filed when certain payments are made by
a unit of federal, state, or local government, such as payments of $10 or more in
unemployment compensation including Railroad Retirement Board payments for
unemployment; refunds, credits, or offsets of state or local income tax of $10 or more; federal
income tax withheld (backup withholding); and certain taxable grants.
Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, is filed if HCTC
advance payments of health coverage insurance premiums were forwarded directly to health
insurance providers on behalf of recipients meeting certain eligibility requirements.

16

Form 1099-INT, Interest Income, is provided to each person who received $10 or more in
interest income; had withheld and paid foreign tax on interest; or had withheld income under
the backup withholding rules.
Form 1099-K, Merchant Card and Third Party Payments, is filed by payment settlement
entities for payments made in settlement of reportable payment transactions for each
calendar year. Reportable payments include most payments made with a payment card,
such as a credit card or gift card, as well as payments that are processed and guaranteed by
a third party to a transaction.
Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, is filed if payments are
made for any long-term care benefits, including accelerated death benefits. Payers include
insurance companies, governmental units, and viatical settlement providers.
Form 1099-MISC, Miscellaneous Income, is provided to each person who: received at least
$10 in royalties or broker payments in lieu of dividends or tax-exempt interest; received at
least $600 in rents, services, prizes and awards, other income payments, and medical and
health care payments; or received any fishing boat proceeds. In addition, Form 1099-MISC
is also used to report the direct sales of at least $5,000 of consumer products to a buyer for
resale. Persons with backup withholdings should also receive a copy of the form regardless
of the amount of payment. Starting from CY 2013, Form 1099-MISC will include withholding
by government entities.
Form 1099-OID, Original Issue Discount, is provided among others by issuers of
outstanding bonds or other evidence of indebtedness in registered or bearer form issued with
original issue discount of at least $10; issuers of some certificates of deposits of over one
year; certain financial institutions having other deposit arrangements such as time deposits or
bonus savings plans with a term in excess of one year; issuers of collateralized debt
obligation; by real estate mortgage investment conduits (REMICs); by trustees or middlemen
of widely held fixed investment trusts (WHFITs) and widely held mortgage trusts (WHMTs). It
is also filed if there are backup withholdings, even though the amount of the original issue
discount is less than $10.
Form 1099-PATR, Taxable Distributions Received from Cooperatives, must be filed by
cooperatives for each person to whom the cooperative has paid at least $10 in patronage
dividends and other distributions or for backup withholdings regardless of the amount of
payment.
Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and
530), is a result of legislation which expanded the definition of a qualified tuition program to
include programs established and maintained by private eligible educational institutions.
Reporting of earnings from qualified state tuition programs (as described in the Internal
Revenue Code, Section 529) was moved from Box 5 of the Form 1099-G to Form 1099-Q.

17

Form 1099-R, Distributions from Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc., is provided to each person who has
received distributions from profit-sharing or retirement plans, IRAs, annuities, pensions, etc.,
whether or not any amount of Federal income tax was withheld.
Form 1099-S, Proceeds from Real Estate Transactions, is filed to report the sale or
exchange of reportable real estate.
Form 1099-SA, Distributions from an HSA, Archer MSA or Medicare Advantage MSA, to
report distributions made from a Health Savings Account, Archer Medical Savings Account,
or Medicare Advantage MSA. The distribution may have been paid directly to a medical
service provider or to the account holder. A separate return must be filed for each plan type.
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), is required to
be filed for certain stock transfers occurring after 2009. The filing of this information return is
required by section 6039, as amended by the Tax Relief and Health Care Act of 2006 (Public
Law 109-432). Use Form 3921 to report a corporation's transfer of stock pursuant to an
employee's exercise of an incentive stock option described in section 422(b).
Form 3922, Transfer of Stock Acquired through an Employee Stock Purchase Plan
Under Section 423(c), is used to report a transfer of stock by an employee where the stock
was acquired pursuant to the exercise of an option described in section 423(c).
Form 5498, IRA Contribution Information, is filed for each person who had an individual
retirement arrangement to report contributions and the fair market value of the account.
Form 5498-ESA, Coverdell ESA Contribution Information, reports contributions (including
rollovers) to a Coverdell ESA (Education Savings Account).
Form 5498-SA, HSA, Archer MSA or Medicare Advantage MSA Information, is submitted
by the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings
Account (MSA) or Medicare Advantage MSA (MA MSA). Rollovers from one Archer MSA to
another Archer MSA, and receipt of a rollover from an Archer MSA or an HSA to an HSA
must be reported.
FinCEN 104, (formerly Form 4789), Currency Transaction Report (CTR), is filed by most
financial institutions to report currency transactions in excess of $10,000.
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is
a currency transaction report filed by a person engaged in a trade or business who receives
more than $10,000 in cash in one transaction or in two or more related transactions during
the course of that trade or business.
FinCEN 103, Currency Transaction Report by Casinos, is filed by casinos or card clubs to
report any currency transaction of more than $10,000 in a gaming day provided the casino or
card club has gross annual gaming revenues in excess of $1 million.

18

Other Projection Publications

IRS
Publication
Number

Title

Typical
Updates

Fiscal Year Return Projections for the United States

6292

Spring
& Fall

Calendar Year Return Projections for the
United States and IRS Campuses

6186

Fall

Calendar Year Projections of Individual Returns
by Major Processing Categories

6187

Spring
& Fall

Calendar Year Return Projections by State

6149

Winter

These publications are available electronically as noted inside the front cover.
These publications may also be requested
(1) by phone at (202) 874-0831
(2) by fax at (202) 874-0660, or
(3) by writing to the following address

Internal Revenue Service
Office of Research RAS:R
Attn.: Chief, Forecasting and Data Analysis
1111 Constitution Avenue, NW, K-3100
Washington, D.C. 20224

Publication 6961 (8-2013) Catalog Number 59088W Department of the Treasury Internal Revenue Service www.irs.gov