Products · Tax Data & Reporting
Tax forms by account type. Every form, every quarter, every year.
Forty-five account types across five natures obligate a custodian, trustee, plan recordkeeper or deposit institution to a specific set of federal and state information returns, withholding returns, deposits and statements. This is that set, stated as designed, with the filer role, cadence, deadlines and transport for each form.
Product specificationTax Data & Reporting · Compliance rules registry
The form set by account type
Forms apply per account; a bundle such as the Retirement Maximizer opens two accounts and reports each.
| Account type | Nature | Forms and obligations |
|---|---|---|
| 1031 Exchange Escrow | CustodialHolding | 1099-INT · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · State information returns · State unclaimed property |
| 529 Plan servicing | ServicingRecord | 1099-Q · State information returns · State unclaimed property |
| Automatic Rollover IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Child Roth IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Child Traditional IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| COBRA Coverage | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Commuter Benefits | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Coverdell ESA | CustodialHolding | 5498-ESA · 1099-Q · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State unclaimed property |
| Demand Deposit — Checking | DepositLiability | 1099-INT · 1099-OID · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Demand Deposit — Savings | DepositLiability | 1099-INT · 1099-OID · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Dependent Care FSA | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Emergency Savings — PLESA | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property · (PLESA distributions reported by the plan on 1099-R; 5500 by the plan) |
| Emergency Savings — taxable | CustodialHolding | 1099-B · 1099-DIV · 1099-INT · 1099-OID · 1099-MISC · 1099-DA · 945 · 1042-S / 1042 · 8966 (FATCA) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Employee Stock Ownership Plan | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property · 8955-SSA · 1099-DIV |
| Health Care FSA | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Health Reimbursement Arrangement | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Health Savings Account | CustodialHolding | 5498-SA · 1099-SA · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State unclaimed property · Employer W-2 / 1095 data feeds |
| Inherited Roth IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Inherited Traditional IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Irrevocable Trust Account | CustodialHolding | 1099-B · 1099-DIV · 1099-INT · 1099-OID · 1099-MISC · 1099-DA · 945 · 1042-S / 1042 · 8966 (FATCA) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Lifestyle Spending Account | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Limited Purpose FSA | BenefitObligation | Employer W-2 / 1095 data feeds · State unclaimed property |
| Money Market Deposit Account | DepositLiability | 1099-INT · 1099-OID · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Private Fund Account | CustodialHolding | 1099-B · 1099-DIV · 1099-INT · 1099-OID · 1099-MISC · 1099-DA · 945 · 1042-S / 1042 · 8966 (FATCA) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Profit-Sharing Plan | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property · 8955-SSA · 1099-DIV |
| Retirement Maximizer Account | CustodialHolding | BUNDLE (marketing): opens one traditional-ira AND one roth-ira as two separate accounts in one session — forms are the IRA set applied PER ACCOUNT: 5498 ×2 · 1099-R (per account, as distributions occur) · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) per account · W-9 / W-8BEN / W-8BEN-E (once) · TIN Matching (once) · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Revocable Trust Account | CustodialHolding | 1099-B · 1099-DIV · 1099-INT · 1099-OID · 1099-MISC · 1099-DA · 945 · 1042-S / 1042 · 8966 (FATCA) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Rollover IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Roth IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| SARSEP (legacy) | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| SEP IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| SIMPLE IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Solo 401(k) — Profit sharing | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Solo 401(k) — Roth | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Solo 401(k) — Traditional | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Spousal Roth 401(k) | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Spousal Traditional 401(k) | PlanHolding | 1099-R · 945 · 1042-S / 1042 · 5500-EZ / 5500-SF / 5500 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Spousal Roth IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Spousal Traditional IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Stablecoin Account | ServicingRecord | 1099-DA · 1099-INT · 1099-MISC · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State unclaimed property · (inside an IRA wrapper: 5498/1099-R at the IRA level; no 1099-DA) |
| Taxable Brokerage | CustodialHolding | 1099-B · 1099-DIV · 1099-INT · 1099-OID · 1099-MISC · 1099-DA · 945 · 1042-S / 1042 · 8966 (FATCA) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Time Deposit / Certificate | DepositLiability | 1099-INT · 1099-OID · 945 · 1042-S / 1042 · W-9 / W-8BEN / W-8BEN-E · TIN Matching · CP2100/CP2100A (B-notice) & backup withholding · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Traditional IRA | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property |
| Trump Account — initial | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property · (IRS guidance pending — OBBBA 2025 Trump Accounts; forms to be confirmed) |
| Trump Account — rollover | CustodialHolding | 5498 · 1099-R · 945 · 1042-S / 1042 · 990-T (+ 990-W estimates) · W-9 / W-8BEN / W-8BEN-E · TIN Matching · Corrections (1099/5498 series) · 8809 · State information returns · State withholding returns · State unclaimed property · (IRS guidance pending — OBBBA 2025 Trump Accounts; forms to be confirmed) |
The coverage registry
Thirty forms and obligations, each with its filer role, cadence, deadlines and transport.
| Form | What it reports | Filer role | Cadence | Recipient | IRS | Transport |
|---|---|---|---|---|---|---|
| 5498 | IRA Contribution Information | Custodian/trustee | Annual | May 31 (FMV & RMD statements Jan 31) | May 31 | IRIS |
| 1099-R | Distributions from pensions, IRAs, plans | Custodian/trustee/plan payer | Annual | Jan 31 | Mar 31 e-file | IRIS |
| 945 | Annual Return of Withheld Federal Income Tax (nonpayroll) | Withholding agent (custodian/plan payer/deposit institution) | Annual return + deposits (monthly/semiweekly) | — | Jan 31 (Feb 10 if deposits timely) | MeF (94x e-file); deposits via EFTPS |
| 5498-SA | HSA/Archer MSA Contribution Information | HSA custodian/trustee | Annual | May 31 | May 31 | IRIS |
| 1099-SA | Distributions from HSA/Archer MSA | HSA custodian/trustee | Annual | Jan 31 | Mar 31 e-file | IRIS |
| 5498-ESA | Coverdell ESA Contribution Information | ESA custodian/trustee | Annual | Apr 30 | May 31 | IRIS |
| 1099-Q | Payments from Qualified Education Programs (529/Coverdell) | Program/custodian | Annual | Jan 31 | Mar 31 e-file | IRIS |
| 1099-B | Proceeds from Broker and Barter Exchange Transactions | Broker/custodian of taxable accounts | Annual (consolidated statement) | Feb 15 | Mar 31 e-file | IRIS |
| 1099-DIV | Dividends and Distributions | Payer/custodian of taxable accounts | Annual (consolidated) | Feb 15 (consolidated) | Mar 31 e-file | IRIS |
| 1099-INT | Interest Income | Payer: deposit institution / custodian of taxable accounts / escrow / note servicer | Annual (consolidated where applicable) | Jan 31 (Feb 15 consolidated) | Mar 31 e-file | IRIS |
| 1099-OID | Original Issue Discount | Payer: deposit institution (CDs > 1 yr) / note servicer | Annual | Jan 31 | Mar 31 e-file | IRIS |
| 1099-MISC | Miscellaneous Information | Payer/custodian | Annual | Jan 31 (Feb 15 if boxes 8/10) | Mar 31 e-file | IRIS |
| 1099-DA | Digital Asset Proceeds from Broker Transactions | Digital-asset broker/custodian (taxable accounts) | Annual | Feb 15 | Mar 31 e-file | IRIS |
| 1042-S / 1042 | Foreign Person’s U.S. Source Income Subject to Withholding / annual return | Withholding agent | Annual | Mar 15 | Mar 15 | electronic per current IRS guidance (FIRE-era; verify IRIS) |
| 8966 (FATCA) | FATCA Report | Withholding agent / FI where applicable | Annual | — | Mar 31 | IDES |
| 990-T (+ 990-W estimates) | Exempt Organization Business Income Tax Return for IRAs with UBTI/UDFI | Custodian/trustee on behalf of the IRA | Annual + quarterly estimated payments when tax ≥ $500 | — | Apr 15 (ext. 8868); estimates Apr/Jun/Sep/Dec | MeF (must e-file); EFTPS |
| 5500-EZ / 5500-SF / 5500 | Annual Return/Report of Employee Benefit Plan | Plan sponsor (A8 as recordkeeper prepares) | Annual | — | Jul 31 (ext. 5558) | EFAST2 |
| 8955-SSA | Annual Registration Statement Identifying Separated Participants | Plan administrator (A8 prepares) | Annual | — | Jul 31 | electronic per IRS |
| W-9 / W-8BEN / W-8BEN-E | TIN and status solicitation | Custodian/payer | At opening + re-solicitation on B-notice / expiry (W-8 every 3 years) | — | — | n/a (collection) |
| TIN Matching | IRS TIN Matching (interactive/bulk) | Payer | At opening + pre-season bulk | — | — | IRS e-Services |
| CP2100/CP2100A (B-notice) & backup withholding | Missing/incorrect TIN handling; 24% backup withholding | Payer | Event-driven (notices) + annual reconciliation | 15 business days to solicit | — | n/a |
| Corrections (1099/5498 series) | Corrected and voided returns | Filer | Event-driven | as soon as discovered | as soon as discovered | IRIS |
| 8809 | Extension of time to file information returns | Filer | Event-driven | — | by original due date | IRIS/FIRE-era portal |
| 1096 | Annual Summary and Transmittal (paper only) | Filer | Annual (paper only) | — | with paper returns | paper |
| State information returns | State 1099/5498 filings via CF/SF or direct | Filer | Annual | per state | per state | IRS CF/SF + direct state portals |
| State withholding returns | Withholding registration, periodic returns, annual reconciliation (e.g., CA 592-B where nonresident withholding applies) | Withholding agent | Monthly/quarterly/annual per state | — | per state | state portals |
| State unclaimed property | Escheat reports and remittance | Holder (custodian/deposit institution) | Annual (per state) | due-diligence letters before reporting | per state (Oct 31/Nov 1 typical) | state portals |
| 1098 | Mortgage Interest Statement | Lender/servicer receiving ≥ $600 mortgage interest from an individual | Annual | Jan 31 | Mar 31 e-file | IRIS |
| 1099-A / 1099-C | Acquisition or Abandonment of Secured Property / Cancellation of Debt | Lender/servicer | Annual | Jan 31 | Mar 31 e-file | IRIS |
| Employer W-2 / 1095 data feeds | Box 10/12 (HSA code W, dependent care, health coverage DD), ACA 1095-B/C | Employer/insurer files; A8 supplies benefit data | Annual | — | — | n/a (data feed to employer/payroll) |
Not filed by A8 Core™: employer payroll returns (940/941/943/944), W-2, ACA 1095 (employers and insurers), nonprofit 990 series (issuers), 1099-K (payment settlement entities). Data feeds are supplied where a benefit account contributes to an employer’s W-2 or 1095.
Three rules
Records before forms
Every box is derived from ledger facts and registries. No form is typed; corrections are new versions referencing the original.
Filer role is explicit
The platform files where the institution is the filer and prepares data where someone else files — the plan sponsor’s 5500, the employer’s W-2 and 1095.
Quarterly is real
945 deposit schedules, 990-T estimated payments and state withholding returns are scheduled obligations with evidence.
Status. Tax-form coverage is a product specification. The legacy platform produced Forms 5498 and 1099-R; nothing else on this page is generally available today, and availability for any institution depends on that institution’s own authorities, enrollments, contracts and policies. See product status.
Frequently asked questions
Short answers, with the status stated.
Does A8 Core™ file every form itself?
It produces, delivers and files where the institution is the filer — custodian, trustee, withholding agent, broker, lender — and prepares the data where someone else files: the plan sponsor’s Form 5500, the employer’s W-2 and 1095 feeds.
Which obligations are quarterly?
Federal withholding deposits on the Form 945 schedule, Form 990-T estimated payments when an account’s expected UBTI tax reaches $500, and state withholding returns per state regime.
Where do the numbers on a form come from?
From ledger facts — contributions by type and year, distributions by code, fair market values, rollovers, conversions — through versioned rule tables. Nothing is typed. Corrections are new versions that reference the original.
What is the status of this coverage?
A product specification. The legacy platform produced Forms 5498 and 1099-R; the full registry is described as designed, and each form’s transport is named. See product status.
The records behind every form.
See how A8 Core™ produces, files and delivers the forms your account types require.