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Guidelines for Information Returns Policy

Form	Title	What to Report	Amounts to Report	Due to Recipients	Due to IRS
1042-  S	Foreign Person's U.S. Source Income Subject to Withholding	Interest, dividends, royalties, pensions, gambling proceeds, and personal compensation	All Amounts	03/15	03/15
1099-  A	Acquisition or Abandonment of Secured Property	Acquisition or abandonment of secured property for which you are the lender	All Amounts	01/31	02/28
1099- B	Proceeds from Broker and Barter Exchange Transactions	Sales or redemption of securities, commodities, or barter exchange transactions	All Amounts	01/31	02/28
1099 DIV	Dividends and Distributions	Dividends, capital gains, nontaxable, and liquidation distributions	$10 or more except $600 or more for liquidations	01/31	02/28
1099- G	Certain Government Payments	Unemployment compensation, state and local tax refunds, agriculture payments, and taxable grant payments	$10 or more except unemployment and tax refunds, $600 for all others	01/31	02/28
1099- INT	Interest Income	Interest Income	$10 or more	01/31	02/28
1099- MISC	Miscellaneous Income	Rents, royalties, prizes, awards, payments to crew members of fishing boats, proceeds from the sale of catch, physicians, medical services, healthcare providers, crop insurance proceeds, and non- employee compensation	$10 or more for royalties, and $600 for all other	01/31	02/28
1099- R	Distributions From Pensions, Annuities, and Retirement	Distributions from Pensions, Annuities, and Retirements	All Amounts	01/31	02/28
1099- S	Proceeds From Real Estate Transactions	Proceeds from the sale or exchange of real estate; residence sales proceed $250,000 or less is exempt	All Amounts	01/31	02/28
W-2G	Certain Gambling Winnings	Horse racing and State conducted lotteries	$600	01/31	02/28
1099-T	Tuition Payment	Amount Non/Applicable for 1998	All Amounts	02/01	03/01
1099-E	Student Loan Interest Payment	All Amounts	All Amounts	02/01	03/01

Do not file Information Returns for:

• Payments for merchandise;

• Rental payments paid to real estate agents;

• Scholarship or fellowship grants that are taxable to the recipient because they are paid for teaching, research, or other services as a condition for receiving the grant. Such payments are considered as wages and must be reported on a Form W-2;

• Payments made by governmental agencies to informants as an award, fee, or reward for information about criminal activity; and,

• Employee's wages, moving and relocation reimbursements, and travel reimbursements must be reported on a Form W-2.