When are tax forms generated for an account?

Retirement Accounts 1099-R This tax form is generated if: There was a total or partial distribution from your account. Reported distributions would include a direct rollover, a transfer or conversion to a Roth IRA, a recharacterized IRA contribution, or an amount distributed as periodic payments, as non-periodic payments, or as a total distribution No form is generated for: Reinvestment of dividends and capital gains. Only distributions payable to you in cash will be reported on the 1099-R An exchange into a new fund Transfers from a decedent's IRA account to a beneficiary account 5498 This tax form is generated if: There was a contribution made into your account, such as a current year contribution, a direct rollover, or a recharacterization No form is generated for: Reinvestment of dividends and capital gains A rollover coded as a Transfer of Assets from one trustee to another without you taking receipt of the funds Transfers into a beneficiary account from a decedent's IRA Fair Market Value   Non-Retirement Accounts 1099-B This tax form is generated if: There were redemption or exchange transactions from your non-money market mutual fund shares No form is generated for: Redemptions or exchanges from a money market fund. Redemptions and exchanges in money market funds are not reported on Form 1099-B because there is no gain or loss to report on these funds as the NAV generally does not change from $1.00 per share Transfers to a new registration, for example: Joint account transferred to an individual account Custodial account transferred to a former minor Trust account transferred to successor trustees 1099-DIV This tax form is generated if: There was at least $10 in total dividends either distributed or reinvested There were capital gains either distributed or reinvested No form is generated for: Dividends totaling less than $10   529 for America Accounts 1099-Q This tax form is generated if: There was a payment from your qualified tuition program (529) account, such as a qualified or non-qualified withdrawal or a trustee-to-trustee transfer No form is generated for: Contributions into 529 plans. These are made with after-tax money and are not tax deductible Exchanges between investment options   Coverdell Education Savings Accounts 1099-Q This tax form is generated if: There was a payment from your Coverdell ESA account, such as a withdrawal or a trustee-to-trustee transfer No form is generated for: Exchanges between mutual funds 5498-ESA This tax form is generated if: There was a contribution made into your account, such as a current year contribution or a rollover contribution No form is generated for: Reinvestment of dividends and capital gains