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IRSInformation Returns (1099/1098/1095 Series)

Official form guide

Form 1099-DA: 1099-DA

Form 1099‑DA reports taxable amounts from non‑qualified deferred compensation plans. Payers must file it for each recipient who received a distribution, rollover, or conversion during the tax year.

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Form Overview

IRS Form 1099-DA - 1099-DA

Form 1099‑DA reports taxable amounts from non‑qualified deferred compensation plans. Payers must file it for each recipient who received a distribution, rollover, or conversion during the tax year.

It captures the recipient’s name, taxpayer ID, amount distributed, amount rolled over, and any taxable portion.

Risk Radar

Scan points
  • 1A single typo in the recipient’s SSN can trigger a penalty and delay the recipient’s tax filing.
  • 2Wrong taxpayer identification number
  • 3Mis‑classifying a qualified plan distribution as non‑qualified
  • 4Leaving the taxable amount blank or mis‑calculated
  • 5Missing the January 31 deadline for recipient copy

Plain English

If you paid someone money from a deferred‑compensation plan that isn’t a qualified retirement account, you use this form to tell the IRS and the recipient how much they earned. It’s a simple information return, not a tax bill.

Submission Date

  • Filing date: 2026-04-28 13:10:37
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

money

Hover a term to preview the meaning.

What this form is for

  • Use when you paid a distribution from a non‑qualified deferred compensation plan.
  • Do not use for qualified retirement plan distributions (use Form 1099‑R).
  • Check Form 1099‑INT if the payment was only interest on a deferred account.

Form selector

Use this form or another form?

Qualified retirement distribution

Required for 401(k), IRA, etc.

✓ Verify plan qualification before filing

Form 1099‑R

Interest earned on deferred account

Only interest, no principal

✓ Confirm interest‑only nature

Form 1099‑INT

Non‑employee compensation under $600

Below reporting threshold

✓ Review payment type

No 1099 required

Deadline or filing window

Recipient copies (Copy B) must be mailed or delivered by January 31. Paper filings to the IRS (Copy A + Form 1096) are due by February 28; e‑filed returns have a March 31 deadline. Extensions are not available for information returns.

  • —Distribution amount | sum of all payments | Taxable amount | Verify against plan ledger

Checklist

What you need before filling it out

1

Recipient name and TIN

Form W‑9 or plan enrollment record · Payor’s records

⚠ Misspelled name or transposed digits✕ High
2

Distribution amount

Settlement statement · Accounting ledger

⚠ Rounded or omitted cents✕ Medium
3

Rollover amount

Rollover agreement · Plan documents

⚠ Not reported as rollover✕ High
4

Taxable portion

Tax calculation worksheet · Plan accountant

⚠ Incorrect tax classification✕ High

Before you submit

  1. 1Confirm you have the correct year’s Form 1099‑DA
  2. 2Verify each recipient’s name and TIN against a current Form W‑9
  3. 3Check that the distribution, rollover, and taxable amounts add up correctly
  4. 4Ensure the payer’s EIN and address are accurate
  5. 5Attach Form 1096 if filing paper copies
  6. 6Use the correct IRS mailing address for paper filings
  7. 7If e‑filing, upload the file in the required format through FIRE
  8. 8Retain a copy of each filed form for at least three years

How to file this form

  1. 1Log in to the IRS FIRE system and select “Create New Submission.”
  2. 2Enter payer information and upload the completed 1099‑DA file.
  3. 3Validate the file; resolve any error codes returned by the system.
  4. 4Submit the file and download the acknowledgment receipt.
  5. 5If filing paper, print copies, attach Form 1096, and mail to the IRS address.
  6. 6Mail or deliver Copy B to each recipient by Jan 31.

Known limitations

  1. 1The form does not calculate tax; it only reports amounts.
  2. 2IRS instructions provide limited guidance on partial rollovers.
  3. 3Electronic filing requires a FIRE account; not all payers have one.
  4. 4State filing requirements may differ and are not covered by the federal form.

Field map

Compact field-by-field guide

5 fields

Payer Info

1 items

Payer Name, Address, and TIN

Identifying information of the business or person making the payment.

Requiredtext

Recipient Info

1 items

Recipient Name, Address, and TIN

Identifying information of the person or entity receiving the payment.

Requiredtext

Amounts

1 items

Reportable Amount

The payment amount subject to reporting for the applicable box category.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Backup withholding amount if applicable.

amount

Signatures

1 items

Contact Information

Name and phone number of the person to contact about this return.

text
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Current form status
IRS

Form 1099‑DA is still an active information return for tax years 2022‑present. The IRS releases a new edition each year with minor layout changes.

What changed or needs a fresh check

  • Edition date – use the version published for the tax year you are filing
  • Fee – no filing fee for paper or e‑file, but penalties apply for errors
  • Mailing address – follow the IRS address list for paper submissions
  • E‑file login – have an active FIRE system account
  • Form 1096 – required only for paper filings
  • Signature – not required on Form 1099‑DA itself

Form Preview

Form 1099-DA page 1

Page 1

Form 1099-DA page 2

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Quick Facts

Employers, plan administrators, or other payers of non‑qualified deferred compensation must file.
It captures the recipient’s name, taxpayer ID, amount distributed, amount rolled over, and any taxable portion.
The form is due to the IRS and the recipient by January 31 of the year following the distribution, with the IRS copy due by February 28 (paper) or March 31 (e‑file).
Send Copy A to the IRS (paper to the appropriate address listed in the instructions or e‑file via the FIRE system). Copy B goes to the recipient, and Copy C is kept for the payer’s records.
Incorrect amounts or missing forms can trigger penalties, cause the recipient to under‑ or over‑report income, and delay processing of the payer’s tax account.
1. Gather distribution statements and recipient TINs. 2. Complete each box on Form 1099‑DA, using the official IRS version for the tax year. 3. Verify totals against the plan’s accounting records. 4. File electronically through FIRE or mail paper copies with the correct IRS address and include Form 1096 if filing by paper.

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After you file

  1. 1Save the IRS acknowledgment receipt (e‑file) or certified mail receipt (paper).
  2. 2Reconcile the totals reported on Form 1099‑DA with the plan’s year‑end statements.
  3. 3Monitor the IRS “FIRE” portal for any correction notices.
  4. 4Respond to any recipient inquiries about the amounts reported.
  5. 5Keep all source documents (distribution statements, W‑9s) for three years.
  6. 6Update the plan’s internal records to reflect the filed amounts.

Sources

  • SRCIRS Instructions for Form 1099‑DAoutlines purpose and filing requirements
  • SRCIRS Publication 525explains deferred compensation taxation
  • SRCFIRE System User Guidedetails e‑filing process and deadlines
  • SRCIRS Form 1099‑DA PDFprovides boxes and line descriptions
  • SRCIRS “Where to File” address listconfirms paper mailing locations
  • SRCIRS Penalty Handbooklists penalties for incorrect information returns

Common confusion points

Deferred vs. qualified plan

Terminology overlap

→ Review plan qualification status

Rollover vs. taxable distribution

Same box can hold both

→ Separate amounts clearly on the form

E‑file vs. paper address

Different mailing addresses

→ Verify address list for the filing method

Form 1096 requirement

Only for paper filings

→ Confirm filing method before attaching

Recipient copy deadline

Often missed

→ Set calendar reminder for Jan 31

Workflow map

Related forms and next steps

4 signals

Before

Form W‑9 – collect recipient TIN

Current

1099-DA

After

Form 1099‑R – if distribution later qualifies as retirement income

Often used with

Form 1096 – paper filing summary

⚠ If something goes wrong

  • Form 1099‑CORR – to correct errors on a filed 1099‑DA

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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