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Інструкції для форм 1096, 1097, 1098, 1099, 3921, 3922, 5498 та W-2G

Загальні інструкції щодо деяких відомостей Повертає, (Форми 1096, 1097, 1098, 1099, 3921, 3922, 5498 та W-2G)

Реп. 2024

Пов'язані форми

  • Форма 1096 - Річний підсумок та трансмітт U.S. Повернути інформацію (Info Копіювати тільки)
  • Форма 1098 - Заява процентів Mortgage
  • Форма W-2G - Деякі азартні ігри
  • Форма 5498 - Інформація про внесок ІРА
  • Форма 3921 - Вправа інcentive Stock Option під розділ 422(b)
  • Форма 3922 - Передача запасів, що надходять через план придбання персоналу під розділ 423 (c)
  • Форма 1099-G - Деякі державні платежі
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Department of the Treasury  
Internal Revenue Service  
2024  
General Instructions for  
Certain Information Returns  
(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Contents  
aggregating all information returns), effective for  
information returns required to be filed on or after January  
1, 2024. Go to IRS.gov/InfoReturn for e-file options.  
Page  
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Items You Should Note . . . . . . . . . . . . . . . . . . . . . . . 2  
Guide to Information Returns . . . . . . . . . . . . . . . . . . . 2  
A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
B. Other Information Returns . . . . . . . . . . . . . . . . . . . 6  
C. When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6  
D. Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7  
E. Filing Returns With the IRS . . . . . . . . . . . . . . . . . . 7  
F. Electronic Reporting . . . . . . . . . . . . . . . . . . . . . . . 8  
G. Paper Document Reporting . . . . . . . . . . . . . . . . . . 9  
H. Corrected Returns on Paper Forms . . . . . . . . . . . 10  
I. Void Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11  
Future Developments  
For the latest information about developments related to  
the General Instructions for Certain Information Returns  
after they were published, go to General Instructions for  
Reminders  
Information Reporting Intake System (IRIS). The IRS  
has developed IRIS, an online portal that allows taxpayers  
to electronically file (e-file) information returns after  
December 31, 2022, for 2022 and later tax years. IRIS is a  
free service. See part F or go to IRS.gov/IRIS for  
additional information and updates.  
Where to send extension of time to furnish state-  
ments to recipients. An extension of time to furnish the  
statements is now a fax-only submission. See Extension  
information.  
Due date for certain statements sent to recipients.  
The due date for furnishing statements to recipients for  
Forms 1099-B, 1099-S, and 1099-MISC (if amounts are  
reported in boxes 8 or 10) is February 17, 2025. This also  
applies to statements furnished as part of a consolidated  
reporting statement. See the Guide to Information Returns  
for due dates for all returns.  
E-file. E-filers are reminded that using the FIRE System  
requires following the specifications contained in Pub.  
1220. IRIS users should follow the specifications in Pub.  
5717, IRIS Taxpayer Portal User Guide. Also, the IRS  
does not provide a fill-in form option for most forms  
required to be filed with the IRS covered by these  
instructions; however, see Online fillable forms in part E,  
later. See part F for information on e-file.  
Online fillable forms Copies 1, B, 2, C, and D. Copies  
1, B, 2, C, and D, as applicable, to be furnished to  
recipients and kept in filers’ records, have been made  
fillable online at IRS.gov for many forms referenced in  
these instructions. See the separate instructions for Forms  
1098, 1098-E&T, 1098-F, 1098-Q, 1099-A&C, 1099-B,  
1099-DIV, 1099-G, 1099-INT&OID, 1099-K, 1099-LS,  
1099-MISC&NEC, 1099-PATR, 1099-R&5498, 1099-S,  
1099-SB, and 3921.  
J. Recipient Names and Taxpayer Identification  
Numbers (TINs) . . . . . . . . . . . . . . . . . . . . . . . . 13  
K. Filer's Name, Taxpayer Identification Number  
(TIN), and Address . . . . . . . . . . . . . . . . . . . . . . 14  
L. Account Number Box on Forms . . . . . . . . . . . . . . 14  
M. Statements to Recipients (Beneficiaries,  
Borrowers, Debtors, Donors, Employees,  
Insureds, Participants, Payment or Credit  
Recipients, Payers, Policyholders, Sellers,  
Shareholders, Students, Transferors, or  
Winners on Certain Forms) . . . . . . . . . . . . . . . . 15  
N. Backup Withholding . . . . . . . . . . . . . . . . . . . . . . 18  
O. Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19  
P. Payments to Corporations and Partnerships . . . . . 21  
Q. Earnings on Any IRA, Coverdell ESA, ABLE  
Account, Archer MSA, or HSA . . . . . . . . . . . . . . 21  
R. Certain Grantor Trusts . . . . . . . . . . . . . . . . . . . . . 21  
S. Special Rules for Reporting Payments Made  
Through Foreign Intermediaries and Foreign  
Flow-Through Entities on Form 1099 . . . . . . . . . 21  
T. How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 23  
Privacy Act and Paperwork Reduction Act Notice . . . 24  
Guide to Information Returns . . . . . . . . . . . . . . . . . 26  
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31  
What’s New  
E-filing returns. The Taxpayer First Act of 2019  
authorized the Department of the Treasury and the IRS to  
issue regulations that reduce the 250-return e-file  
threshold. T.D. 9972, published February 23, 2023,  
lowered the e-file threshold to 10 (calculated by  
Payee. Throughout these instructions, the term “payee”  
means the person with respect to whom Forms 1097,  
1098, 1099, 3921, 3922, 5498, or W-2G are required to be  
Jan 26, 2024  
Cat. No. 27976F  
     
filed, including beneficiaries, borrowers, debtors, donors,  
employees, insureds, participants, payment or credit  
recipients, policyholders, sellers, shareholders, students,  
transferors, and winners.  
Use Form 1096 To Send Paper Forms to the IRS  
You must send Copies A of all paper Forms 1097, 1098,  
1099, 3921, 3922, 5498, and W-2G to the IRS with Form  
1096, Annual Summary and Transmittal of U.S.  
Information Returns. Instructions for completing Form  
1096 are contained on Form 1096. Also see part E.  
Items You Should Note  
Reporting Backup Withholding on Forms 1099  
and W-2G  
Photographs of Missing Children  
The Internal Revenue Service is a proud partner with the  
(NCMEC). Photographs of missing children selected by  
the Center may appear in instructions on pages that would  
otherwise be blank. You can help bring these children  
home by looking at the photographs and calling  
1-800-THE-LOST (1-800-843-5678) if you recognize a  
child.  
If you backup withhold on a payment, you must file the  
appropriate Form 1099 or Form W-2G with the IRS and  
furnish a statement to the recipient to report the amount of  
the payment and the amount withheld. This applies even  
though the amount of the payment may be below the  
normal threshold for filing Form 1099 or Form W-2G. For  
how to report backup withholding, see part N.  
Available Instructions  
Substitute Statements to Recipients  
In addition to these general instructions, which contain  
general information concerning Forms 1096, 1097, 1098,  
1099, 3921, 3922, 5498, and W-2G, we provide specific  
form instructions separately. Get the instructions you need  
for completing a specific form from the following list of  
separate instructions.  
If you are using a substitute form to furnish information  
statements to recipients (generally Copy B), be sure your  
substitute statements comply with the rules in Pub. 1179.  
Pub. 1179, which is revised annually, explains the  
requirements for format and content of substitute  
statements to recipients. See part M for additional  
information.  
Instructions for Form 1097-BTC.  
Instructions for Form 1098.  
Taxpayer Identification Number (TIN) Matching  
Instructions for Form 1098-C.  
Instructions for Forms 1098-E and 1098-T.  
Instructions for Form 1098-F.  
TIN Matching allows a payer or authorized agent who is  
required to file Forms 1099-B, DIV, G, INT, K, MISC, NEC,  
OID, and/or PATR, which report income subject to backup  
withholding, to match TIN and name combinations with  
IRS records before submitting the forms to the IRS. TIN  
Matching is one of the e-services products that is offered  
and is accessible through the IRS website. For program  
guidelines, see Pub. 2108-A, or go to IRS.gov and enter  
keyword “TIN Matching” in the upper right corner. It is  
anticipated that payers who validate the TIN and name  
combinations before filing information returns will receive  
fewer backup withholding (CP2100) notices and penalty  
notices. E-services technical support is available by  
calling 866-255-0654.  
Instructions for Form 1098-Q.  
Instructions for Forms 1099-A and 1099-C.  
Instructions for Form 1099-B.  
Instructions for Form 1099-CAP.  
Instructions for Form 1099-DIV.  
Instructions for Form 1099-G.  
Instructions for Form 1099-H.  
Instructions for Forms 1099-INT and 1099-OID.  
Instructions for Form 1099-K.  
Instructions for Form 1099-LS.  
Instructions for Form 1099-LTC.  
Instructions for Forms 1099-MISC and 1099-NEC.  
Instructions for Form 1099-PATR.  
Instructions for Form 1099-Q.  
A. Who Must File  
Instructions for Forms 1099-QA and 5498-QA.  
Instructions for Forms 1099-R and 5498.  
Instructions for Form 1099-S.  
See the separate specific instructions for each form.  
Nominee/middleman returns. Generally, if you receive  
a Form 1099 for amounts that actually belong to another  
person, you are considered a nominee recipient. You must  
file a Form 1099 with the IRS (the same type of Form 1099  
you received) for each of the other owners showing the  
amounts allocable to each. You must also furnish a Form  
1099 to each of the other owners. File the new Form 1099  
with Form 1096 with the IRS Submission Processing  
Center for your area. On each new Form 1099, list yourself  
as the “payer” and the other owner as the “recipient.On  
Form 1096, list yourself as the “Filer.” A spouse is not  
required to file a nominee return to show amounts owned  
by the other spouse. The nominee, not the original payer,  
is responsible for filing the subsequent Forms 1099 to  
show the amount allocable to each owner.  
Instructions for Forms 1099-SA and 5498-SA.  
Instructions for Form 1099-SB.  
Instructions for Forms 3921 and 3922.  
Instructions for Form 5498-ESA.  
Instructions for Forms W-2G and 5754.  
You can also obtain the latest developments for each of  
the forms and instructions listed here by visiting their  
information pages at IRS.gov. See the separate  
instructions for each form on the webpage via the link.  
Assistance, later.  
Guide to Information Returns  
See the chart, later, for a brief summary of information  
return reporting rules.  
Successor/predecessor reporting. A successor  
business entity (a corporation, partnership, or sole  
2
Gen. Instr. for Certain Info. Returns (2024)  
                 
proprietorship) and a predecessor business entity (a  
corporation, partnership, or sole proprietorship) may  
agree that the successor will assume all or some of the  
predecessor's information reporting responsibilities. This  
would permit the successor to file one Form 1097, 1098,  
1099, 3921, 3922, 5498, or W-2G for each recipient  
combining the predecessor's and successor's reportable  
amounts, including any withholding. If they so agree and  
the successor satisfies the predecessor's obligations and  
the conditions described on this page, the predecessor  
does not have to file the specified information returns for  
the acquisition year. If the successor and predecessor do  
not agree, or if the requirements described are not met,  
the predecessor and the successor each must file Forms  
1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their  
own reportable amounts as they usually would. For more  
information and the rules that apply to filing combined  
Forms 1042-S, see Rev. Proc. 99-50, which is available on  
page 757 of Internal Revenue Bulletin 1999-52 at  
transactional reporting, the successor must report each of  
the predecessor's transactions and each of its own  
transactions on the appropriate form. The successor may  
include with the form sent to the recipient additional  
information explaining the combined reporting.  
For purposes of the combined reporting procedure, the  
sharing of TINs and other information obtained under  
section 3406 for information reporting and backup  
withholding purposes does not violate the confidentiality  
rules in section 3406(f).  
Statement required. The successor must file a  
statement with the IRS indicating the forms that are being  
filed on a combined basis under Rev. Proc. 99-50. The  
statement must:  
1. Include the predecessor's and successor's names,  
addresses, telephone numbers, employer identification  
numbers (EINs), and the name and telephone number of  
the person responsible for preparing the statement;  
2. Reflect separately the amount of federal income tax  
withheld by the predecessor and by the successor for  
each type of form being filed on a combined basis (for  
example, Form 1099-R or 1099-MISC); and  
The combined reporting procedure is available when all  
the following conditions are met.  
1. The successor acquires from the predecessor  
substantially all the property (a) used in the trade or  
business of the predecessor, including when one or more  
corporations are absorbed by another corporation under a  
merger agreement under which the surviving corporation  
becomes the owner of all the assets and assumes all the  
liabilities of the absorbed corporation(s); or (b) used in a  
separate unit of a trade or business of the predecessor.  
3. Be sent separately from Forms 1097, 1098, 1099,  
3921, 3922, 5498, and W-2G by the forms' due dates to:  
Internal Revenue Service  
Information Returns Branch  
230 Murall Drive, Mail Stop 4360  
Kearneysville, WV 25430  
2. The predecessor is required to report amounts,  
including any withholding, on information returns for the  
year of acquisition for the period before the acquisition.  
3. The predecessor is not required to report amounts,  
including withholding, on information returns for the year  
of acquisition for the period after the acquisition.  
Do not send Form 1042-S statements to this address.  
Instead, use the address given in the Instructions for Form  
1042-S; see Rev. Proc. 99-50.  
Qualified settlement funds. A qualified settlement fund  
must file information returns for distributions to claimants if  
any transferor to the fund would have been required to file  
if the transferor had made the distributions directly to the  
claimants.  
For distributions to transferors, a fund is considered in a  
trade or business for information reporting purposes and  
may be required to file Form 1099-MISC or other  
information returns. For payments made by the fund on  
behalf of a claimant or transferor, the fund is subject to  
these same rules and may have to file information returns  
for payment to third parties. For information reporting  
purposes, a payment made by the fund on behalf of a  
claimant or transferor is considered a distribution to the  
claimant or transferor and is also subject to information  
reporting requirements.  
The same filing requirements, exceptions, and  
thresholds may apply to qualified settlement funds as  
apply to any other payer. That is, the fund must determine  
the character of the payment (for example, interest, fixed  
or determinable income, or gross proceeds from broker  
transactions) and to whom the payment is made (for  
example, corporation or individual).  
For more information, see Regulations section  
1.468B-2(l). Also, see Treasury Decision (T.D.) 9249,  
2006-10 I.R.B. 546, available at IRS.gov/irb/  
2006-10_IRB#TD-9249. T.D. 9249 relates to escrow and  
similar funds.  
Combined reporting agreement. The predecessor  
and the successor must agree on the specific forms to  
which the combined reporting procedure applies and that  
the successor assumes the predecessor's entire  
information reporting obligations for these forms. The  
predecessor and successor may agree to:  
1. Use the combined reporting procedure for all Forms  
1097, 1098, 1099, 3921, 3922, 5498, and W-2G; or  
2. Limit the use of the combined reporting procedure  
to (a) specific forms, or (b) specific reporting entities,  
including any unit, branch, or location within a particular  
business entity that files its own separate information  
returns. For example, if the predecessor's and successor's  
only compatible computer or recordkeeping systems are  
their dividends paid ledgers, they may agree to use the  
combined reporting procedure for Forms 1099-DIV only.  
Similarly, if the only compatible systems are in their  
Midwest branches, they may agree to use the combined  
reporting procedure for only the Midwest branches.  
Combined reporting procedure. On each Form  
1097, 1098, 1099, 3921, 3922, 5498, and W-2G filed by  
the successor, the successor must combine the  
predecessor's (before the acquisition) and successor's  
reportable amounts, including any withholding, for the  
acquisition year and report the aggregate. For  
Gen. Instr. for Certain Info. Returns (2024)  
3
 
If the account is either a U.S. account held by a  
passive nonfinancial foreign entity (NFFE) that is a  
U.S.-owned foreign entity or an account held by  
Payments to foreign persons. See the Instructions for  
Form 1042-S, relating to U.S. source income of foreign  
persons, for reporting requirements relating to payments  
to foreign persons.  
Widely held fixed investment trusts (WHFITs).  
Trustees and middlemen of WHFITs are required to report  
all items of gross income and proceeds on the appropriate  
Form 1099. For the definition of a WHFIT, see Regulations  
section 1.671-5(b)(22). A tax information statement that  
includes the information provided to the IRS on Forms  
1099, as well as additional information identified in  
Regulations section 1.671-5(e), must be furnished to trust  
interest holders (TIHs).  
Items of gross income (including original issue discount  
(OID)) attributable to the TIH for the calendar year,  
including all amounts of income attributable to selling,  
purchasing, or redeeming of a trust holder's interest in the  
WHFIT, must be reported. Items of income that are  
required to be reported, including non-pro rata partial  
principal payments, trust sales proceeds, redemption  
asset proceeds, and sales of a trust interest on a  
secondary market, must be reported on Form 1099-B.  
See Regulations section 1.671-5(d).  
Safe harbor rules for determining the amount of an item  
to be reported on Form 1099 and a tax information  
statement with respect to a TIH in a non-mortgage WHFIT  
(NMWHFIT) and a widely held mortgage trust (WHMT)  
are found in Regulations sections 1.671-5(f) and (g),  
respectively.  
Trustees and middlemen must follow all the rules for  
filing Forms 1099 with the IRS and furnishing a statement  
to the TIH (except as noted below) as described in parts A  
through S of these instructions. Trustees and middlemen  
should also follow the separate instructions for Forms  
1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-OID,  
as applicable, which may address additional income  
reporting requirements.  
Due date and other requirements for furnishing  
statement to TIH. The written tax information for 2024  
furnished to the TIH is due on or before March 17, 2025.  
For other items of expense and credit that must be  
reported to the TIH, see Regulations section 1.671-5(c).  
There is no reporting requirement if the TIH is an  
exempt recipient unless the trustee or middleman backup  
withholds under section 3406. If the trustee or middleman  
backup withholds, then follow the rules in part N. An  
exempt recipient for this purpose is defined in Regulations  
section 1.671-5(b)(7).  
Reporting to foreign persons. Items of a WHFIT  
attributable to a TIH who is not a U.S. person must be  
reported and amounts withheld following the provisions of  
sections 1441 through 1464. See Form 1042-S and its  
separate instructions for more information.  
!
CAUTION  
an owner-documented FFI, do not file a Form 1099 with  
respect to such an account. Instead, you must file Form  
8966, in accordance with its requirements and its  
accompanying instructions, to report the account for  
chapter 4 purposes.  
Election described in Regulations section  
1.1471-4(d)(5)(i)(A). You are eligible to make this  
election to report an account on Form(s) 1099 if:  
You are a participating FFI (including a Reporting Model  
2 FFI) (PFFI) or are a registered deemed-compliant FFI  
(RDC FFI) (other than a Reporting Model 1 FFI) required  
to report a U.S. account as a condition of your applicable  
RDC FFI status (see Regulations section 1.1471-5(f)(1)  
(i));  
You are required to report the account as a U.S.  
account for chapter 4 purposes; and  
The account is a U.S. account held by a specified U.S.  
person.  
Election described in Regulations section  
1.1471-4(d)(5)(i)(B). You are eligible to make this  
election to report an account on Form(s) 1099 if:  
You are a PFFI or are an RDC FFI (other than a  
Reporting Model 1 FFI) required to report a U.S. account  
as a condition of your applicable RDC FFI status (see  
Regulations section 1.1471-5(f)(1)(i));  
You are required to report the account as a U.S.  
account for chapter 4 purposes; and  
The account is a U.S. account held by a specified U.S.  
person that is a cash value insurance contract or annuity  
contract that you elect to report in a manner similar to  
section 6047(d).  
You may make an election described in Regulations  
section 1.1471-4(d)(5)(i)(A) or (B) either with respect to all  
such U.S. accounts or with respect to any clearly identified  
group of such accounts (for example, by line of business  
or by location where the account is maintained).  
Special reporting by U.S. payer described in Regula-  
tions section 1.1471-4(d)(2)(iii)(A). If you are a U.S.  
payer that is a PFFI other than a U.S. branch, you may  
also satisfy your requirement to report with respect to a  
U.S. account for chapter 4 purposes by reporting on each  
appropriate Form 1099 in the manner described in  
Regulations section 1.1471-4(d)(2)(iii)(A).  
Reporting procedure. If you are an FFI that is eligible to  
make an election described in Regulations section  
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as  
described in Regulations section 1.1471-4(d)(2)(iii)(A),  
you must do so by filing each appropriate Form 1099 with  
the IRS and reporting the payments required to be  
reported by a U.S. payer (as defined in Regulations  
section 1.6049-5(c)(5)) with respect to the account.  
However, see Payments required to be reported, later.  
Also see the separate specific instructions for each form  
to determine which form to file.  
Foreign Account Tax Compliance Act (FATCA)  
Filing Requirements of Certain Foreign Financial  
Institutions (FFIs)  
If you are required to report an account that is a U.S.  
account under chapter 4 of the Internal Revenue Code,  
you may be eligible to elect to report the account on  
Form(s) 1099 instead of on Form 8966, FATCA Report.  
4
Gen. Instr. for Certain Info. Returns (2024)  
     
All Form 1099 filers must have an EIN. If you have  
not previously filed a Form 1099 or other return,  
you must obtain an EIN and include it on each  
Reporting under chapter 4 does not affect an FFI’s  
otherwise applicable obligations to report  
payments as a payer under chapter 61.  
TIP  
!
CAUTION  
Form 1099 that you file. See part K for more information,  
including how to obtain an EIN and exceptions to the EIN  
rule.  
Forms 1099 used. The payments required to be  
reported under this election for calendar year 2024 must  
be reported, as applicable, on Form 1099-B, Proceeds  
From Broker or Barter Exchange Transactions; 1099-DIV,  
Dividends and Distributions; 1099-INT, Interest Income;  
1099-MISC, Miscellaneous Information; 1099-NEC,  
Nonemployee Compensation; 1099-OID, Original Issue  
Discount; or 1099-R, Distributions From Pensions,  
Annuities, Retirement or Profit-Sharing Plans, IRAs,  
Insurance Contracts, etc. Also see the separate specific  
instructions for each form.  
Definitions. Generally, for detailed information about  
definitions that apply for purposes of chapter 4, see  
Regulations section 1.1471-1(b). A Reporting foreign  
intermediary (FI) under a Model 2 Intergovernmental  
Agreement (IGA) should also refer to definitions that may  
apply under that IGA or apply pursuant to any applicable  
domestic law pertaining to its FATCA obligations. Solely  
for purposes of filing Forms 1099, the following definitions  
are provided to help guide filers through the process.  
Account. An account means a financial account  
described in Regulations section 1.1471-5(b), including a  
cash value insurance contract and annuity contract.  
Account holder. An account holder is the person who  
holds a financial account, as determined under  
Regulations section 1.1471-5(a)(3).  
Foreign financial institution (FFI). An FFI generally  
means a foreign entity that is a financial institution.  
Owner-documented FFI. An owner-documented FFI  
is an FFI described in Regulations section 1.1471-5(f)(3).  
Participating FFI (PFFI). A PFFI is an FFI that has  
agreed to comply with the requirements of an FFI  
agreement with respect to all branches of the FFI, other  
than a branch that is a Reporting Model 1 FFI or a U.S.  
branch. The term “PFFI” also includes an FFI described in  
a Model 2 IGA that has agreed to comply with the  
requirements of an FFI agreement with respect to a  
branch, and a qualified intermediary (QI) branch of a U.S.  
financial institution, unless such branch is a Reporting  
Model 1 FFI.  
Recalcitrant account holder. A recalcitrant account  
holder is an account holder (other than an account holder  
that is an FFI) of a PFFI or RDC FFI that has failed to  
provide the FFI maintaining its account with the  
information required under Regulations section  
1.1471-5(g).  
In addition to the information otherwise required to be  
reported on the appropriate Form 1099, you must also  
include the following information for each account you are  
reporting as described in Regulations section 1.1471-4(d)  
(2)(iii)(A) or (d)(5)(i)(A) or (B).  
The name, address, and TIN of the account holder.  
The account number.  
If applicable, the jurisdiction of the branch that  
maintains the account being reported by adding the  
branch’s jurisdiction after the payer’s name, that is,  
“Payer’s Name (Jurisdiction X branch).”  
If you are an FFI making an election described in  
Regulations section 1.1471-4(d)(5)(i)(A) or (B), or  
!
CAUTION  
are a U.S. payer reporting as described in  
Regulations section 1.1471-4(d)(2)(iii)(A), you are  
required to report the payee’s account number on each  
Form 1099 you file (regardless of the fact that the account  
number may otherwise be optional for purposes of  
reporting on the applicable Form 1099).  
If you are a sponsoring entity that is reporting a U.S.  
account on behalf of a sponsored FFI described above,  
report on the appropriate Form(s) 1099 the following  
information in the payer boxes (if filing on paper) or in the  
appropriate fields of the payer record (if e-filing).  
For the name, enter the sponsored FFI’s name on the  
first line and the sponsoring entity’s name on the second  
line.  
For the address, enter the sponsoring entity’s address.  
For the federal (or taxpayer) identification number, enter  
the sponsored FFI’s EIN.  
In addition, if you are e-filing, enter numeric code “1” in  
the “Transfer Agent Indicator” field. See Pub. 1220 for  
e-file of forms. If you are filing on paper, enter your Global  
Intermediary Identification Number (GIIN) in the lower  
right-hand portion of the title area on the top of Form 1096.  
For transmittal of paper forms, see Form 1096 and its  
accompanying instructions.  
If you are an FFI described above that is electing to  
report an account to which you did not make any  
payments for the calendar year that are required to be  
reported on a Form 1099, you must report the account on  
Form 1099-MISC or Form 1099-NEC. In addition, if you  
made any payments for the calendar year that would be  
required to be reported on a Form 1099 if not for an  
applicable dollar amount threshold, you must also report  
the account on Form 1099-MISC or Form 1099-NEC. See  
the Instructions for Forms 1099-MISC and 1099-NEC.  
Registered deemed-compliant FFI (RDC FFI). An  
RDC FFI is an FFI described in Regulations section  
1.1471-5(f)(1), and includes a Reporting Model 1 FFI, a QI  
branch of a U.S. financial institution that is a Reporting  
Model 1 FFI, and a nonreporting foreign intermediary (FI)  
treated as an RDC FFI under a Model 2 IGA.  
Reporting Model 1 FFI. A Reporting Model 1 FFI is an  
FI, including a foreign branch of a U.S. financial institution,  
treated as a reporting financial institution under a Model 1  
IGA.  
Payments required to be reported. If you make an  
election described in Regulations section 1.1471-4(d)(5)  
(i)(A) or (B), you are required to report any payments  
made to the account as required for purposes of the  
election, that is, payments that would be reportable under  
sections 6041, 6042, 6045, and 6049 if you were a U.S.  
payer.  
Gen. Instr. for Certain Info. Returns (2024)  
5
 
Reporting Model 2 FFI. A Reporting Model 2 FFI is  
an FI or branch of an FI treated as a reporting financial  
institution under a Model 2 IGA.  
The following are exceptions to the filing deadlines  
shown above.  
!
CAUTION  
File and furnish a copy of Form 1099-NEC on paper or  
Specified U.S. person. A specified U.S. person is any  
U.S. person described in Regulations section 1.1473-1(c).  
Sponsored FFI. A Sponsored FFI is an FFI that is an  
investment entity, a controlled foreign corporation, or a  
closely held investment vehicle that has a Sponsoring  
Entity that performs certain due diligence, withholding,  
and reporting obligations on behalf of the Sponsored FFI.  
Sponsoring Entity. A Sponsoring Entity is an entity  
that has registered with the IRS to perform the due  
diligence, withholding, and reporting obligations of one or  
more Sponsored FFIs or Sponsored Direct Reporting  
NFFEs.  
electronically by January 31, 2025.  
Form 1099-SB is generally due by February 28, 2025,  
or March 31, 2025, if e-filing, but see Regulations section  
1.6050Y-3(c) for a special exception.  
You will meet the requirement to file timely if the form is  
properly addressed, postmarked, and mailed using the  
official mail of the United States, or a private delivery  
service (PDS) designated by the IRS on or before the due  
date. If the regular due date falls on a Saturday, Sunday, or  
legal holiday in the District of Columbia or where the return  
is to be filed, file by the next business day. A business day  
is any day that is not a Saturday, Sunday, or legal holiday  
in the District of Columbia or where the return is to be  
filed. See part M about providing Forms 1097, 1098, 1099,  
3921, 3922, 5498, and W-2G or statements to recipients.  
See section 11 of Pub. 15 for a list of legal holidays.  
U.S. account. A U.S. account is any account held by  
one or more specified U.S. persons. A U.S. account also  
includes any account held by a passive NFFE that has  
one or more substantial U.S. owners, or in the case of a  
Reporting Model 2 FFI, any account held by a passive  
NFFE that has one or more controlling persons that are  
specified U.S. persons. See Regulations section  
1.1471-5(a) and an applicable Model 2 IGA.  
Private delivery services (PDSs). You can use certain  
PDSs designated by the IRS to meet the “timely mailing as  
timely filing” rule for information returns. Go to  
IRS.gov/PDS for the current list of designated PDSs.  
B. Other Information Returns  
The PDS can tell you how to get written proof of the  
The income information you report on the following forms  
must not be repeated on Forms 1099 or W-2G.  
mailing date.  
Form W-2, reporting wages and other employee  
For the IRS mailing address to use if you’re using a  
PDS, go to IRS.gov/PDSstreetAddresses and select the  
address that corresponds with the city of the address  
where you would otherwise mail your information returns  
under D. Where To File, later.  
compensation.  
Forms 1042-S and 1000, reporting income to foreign  
persons.  
Form 2439, reporting undistributed long-term capital  
gains of a regulated investment company (RIC) or real  
estate investment trust (REIT).  
PDSs can't deliver items to P.O. boxes. You must  
use the U.S. Postal Service to mail any item to an  
!
Schedule K-1 or K-3 (Form 1065), reporting distributive  
CAUTION  
IRS P.O. box address. Go to IRS.gov/  
shares to members of a partnership.  
Schedule K-1 (Form 1041), reporting distributions to  
PDSstreetAddresses for the street addresses to be used  
by PDSs.  
beneficiaries of trusts or estates.  
Schedule K-1 or K-3 (Form 1120-S), reporting  
Reporting period. Forms 1097, 1098, 1099, 3921, 3922,  
and W-2G are used to report amounts received, paid,  
credited, donated, transferred, or canceled, in the case of  
Form 1099-C, during the calendar year. Forms 5498,  
5498-ESA, 5498-QA, and 5498-SA are used to report  
amounts contributed and the fair market value (FMV) of an  
account for the calendar year.  
distributive shares to shareholders of S corporations.  
Schedule K of Form 1120-IC-DISC, reporting actual and  
constructive distributions to shareholders and deferred  
DISC income.  
Schedule Q (Form 1066), reporting income from a real  
estate mortgage investment conduit (REMIC) to a residual  
interest holder.  
Extension of time to file. You can get an automatic  
30-day extension of time to file by completing Form 8809.  
The form may be submitted on paper, or through the FIRE  
System either as a fill-in form or an electronic file. A  
signature or explanation may be required for the  
extension. However, you must file Form 8809 by the due  
date of the returns in order to get the 30-day extension.  
Under certain hardship conditions, you may apply for an  
additional 30-day extension. See Form 8809 for more  
information.  
C. When To File  
Except as indicated below, file Forms 1097, 1098, 1099,  
3921, 3922, or W-2G on paper by February 28, 2025, or  
March 31, 2025, if e-filing. File Forms 5498, 5498-ESA,  
5498-QA, and 5498-SA by June 2, 2025. Form 1096 must  
accompany all paper submissions. See part E for paper  
and part F for e-file requirements.  
For Forms W-2 and 1099-NEC, no automatic  
extension is available. See Form 8809.  
!
CAUTION  
For tax year 2024, requests for extensions of time  
to file Form 5498-QA may be filed on paper only.  
!
CAUTION  
6
Gen. Instr. for Certain Info. Returns (2024)  
       
How to apply. As soon as you know that a 30-day  
E. Filing Returns With the IRS  
extension of time to file is needed, file Form 8809.  
Follow the instructions on Form 8809 and mail it to the  
The IRS strongly encourages the quality review of data  
before filing to prevent erroneous notices from being  
mailed to payees (or others for whom information is being  
reported).  
address listed in the instructions on the form. See the  
instructions for Form 8809 for more information.  
You can submit the extension request online through  
the FIRE System. You are encouraged to submit requests  
using the online fillable form. See Part B in Pub. 1220 for  
more information on filing online or e-filing.  
Generally, you are not required to report payments  
smaller than the minimum described for a form;  
however, you may prefer, for economy and your  
TIP  
Extension for statements to recipients. For  
information on requesting an extension of time to furnish  
statements to recipients, see Extension of time to furnish  
own convenience, to file Copies A for all payments. The  
IRS encourages this.  
If you must file any Form 1097, 1098, 1099, 3921,  
3922, 5498, or W-2G with the IRS and you are filing paper  
forms, you must send a Form 1096 with each type of form  
as the transmittal document. You must group the forms by  
form number and submit each group with a separate Form  
1096. For example, if you file Forms 1098, 1099-A, and  
1099-MISC, complete one Form 1096 to transmit Forms  
1098, another for Forms 1099-A, and a third for Forms  
1099-MISC. Specific instructions for completing Form  
1096 are included on the form. Also, see Transmitters,  
paying agents, etc., later. For information about filing  
corrected paper returns, see part H.  
D. Where To File  
Use the 3-line address for your state for mailing  
information returns.  
!
CAUTION  
Send all information returns filed on paper to the  
following.  
If your principal business,  
office or agency, or legal  
Use the following address:  
residence in the case of an  
Because the IRS processes paper forms by  
individual, is located in:  
machine (optical character recognition  
!
Alabama, Arizona, Arkansas,  
CAUTION  
equipment), you cannot file Form 1096 or Copy A  
Delaware, Florida, Georgia,  
Internal Revenue Service  
Kentucky, Maine,  
of Forms 1098, 1099, 3921, or 5498 that you print from the  
IRS website. But see Online fillable forms, later, for some  
forms that you can fill in and print from the IRS website.  
Additionally, you can still use Copy B of online forms to  
provide recipient statements, even if you can’t file the  
online forms with the IRS.  
Austin Submission Processing  
Massachusetts, Mississippi,  
Center  
New Hampshire, New Jersey,  
P.O. Box 149213  
New Mexico, New York, North  
Austin, TX 78714  
Carolina, Ohio, Texas, Vermont,  
Virginia  
You can order information returns and instructions  
online at IRS.gov/OrderForms, or you can mail an order to  
the address in part T.  
See Pub. 1179 for specifications for private printing of  
substitute information returns. You may not request  
special consideration. Only forms that conform to the  
official form and the specifications in Pub. 1179 are  
acceptable for filing with the IRS.  
Alaska, Colorado, Hawaii,  
Idaho, Illinois, Indiana, Iowa,  
Kansas, Michigan, Minnesota,  
Missouri, Montana, Nebraska,  
Nevada, North Dakota,  
Department of the Treasury  
IRS Submission Processing  
Center  
Oklahoma, Oregon, South  
Carolina, South Dakota,  
Tennessee, Utah, Washington,  
Wisconsin, Wyoming  
P.O. Box 219256  
Kansas City, MO 64121-9256  
Online fillable forms. Due to the very low volume of  
paper Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q,  
1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922,  
5498-ESA, 5498-QA, and 5498-SA received and  
California, Connecticut, District  
of Columbia, Louisiana,  
Department of the Treasury  
IRS Submission Processing  
Center  
Maryland, Pennsylvania, Rhode  
Island, West Virginia  
1973 North Rulon White Blvd.  
Ogden, UT 84201  
processed by the IRS each year, these forms have been  
converted to online fillable PDFs. You may fill out these  
forms, found online at IRS.gov/FormsPubs, and send  
Copy B to each recipient. For filing with the IRS, follow  
your usual procedures for e-filing if you are filing 10 or  
more information returns. If you are filing any of these  
forms on paper due to a low volume of recipients, for  
these forms only, you may file a black-and-white Copy A  
that you print from the IRS website with Form 1096. See  
part G for paper document reporting. You must not use  
these online fillable forms if you are required to e-file.  
If your legal residence or principal place of business, or  
principal office or agency, is outside the United States,  
use the following address.  
Internal Revenue Service  
Austin Submission Processing Center  
P.O. Box 149213  
Austin, TX 78714  
Transmitters, paying agents, etc. A transmitter, service  
bureau, paying agent, or disbursing agent (hereafter  
referred to as “agent”) may sign Form 1096 on behalf of  
any person required to file (hereafter referred to as  
“payer”) if the conditions in (1) and (2) below are met.  
State and local tax departments. Contact the  
applicable state and local tax department as necessary  
for reporting requirements and where to file.  
Gen. Instr. for Certain Info. Returns (2024)  
7
         
1. The agent has the authority to sign the form under  
an agency agreement (oral, written, or implied) that is  
valid under state law.  
5717, IRIS Taxpayer Portal User Guide. Go to IRS.gov/  
IRIS for additional information and updates.  
Due dates. E-file Forms 1097, most Forms 1098, and  
most Forms 1099, 3921, 3922, or W-2G by March 31,  
2025. File Forms 5498, 5498-ESA, 5498-QA, or 5498-SA  
by June 2, 2025. See part M about furnishing Forms 1097,  
1098, 1099, 3921, 3922, 5498, and W-2G, or statements,  
to recipients.  
2. The agent signs the form and adds the caption “For:  
(Name of payer).”  
Signing of the form by an authorized agent on behalf of  
the payer does not relieve the payer of the liability for  
penalties for not filing a correct, complete, and timely  
Form 1096 and accompanying returns.  
File Form 1099-NEC by January 31, 2025.  
Forms 1097, 1098, 1099, 3921, 3922, 5498, and  
W-2G, or acceptable substitute statements, to recipients  
issued by a service bureau or agent should show the  
same payer's name as shown on the information returns  
filed with the IRS.  
For information about the election to report and deposit  
backup withholding under the agent's TIN and how to  
prepare forms if the election is made, see Rev. Proc.  
84-33, 1984-1 C.B. 502, and the Instructions for Form 945.  
Keeping copies. Generally, keep copies of information  
returns you filed with the IRS, or have the ability to  
reconstruct the data, for at least 3 years (4 years for Form  
1099-C), from the due date of the returns. Keep copies of  
information returns for 4 years if backup withholding was  
imposed.  
Shipping and mailing. Send the forms to the IRS in a  
flat mailer (not folded). If you are sending many forms, you  
may send them in conveniently sized packages. On each  
package, write your name, number the packages  
consecutively, and place Form 1096 in package number 1.  
Postal regulations require forms and packages to be sent  
by First-Class Mail.  
!
CAUTION  
How to request an extension of time to file. For  
information about requesting an extension of time to file,  
see Extension of time to file, earlier, under part C.  
If you e-file, do not file the same returns on paper.  
!
CAUTION  
Who must e-file. If you are required to file 10 or more  
information returns during the year, you must e-file. The  
10-or-more requirement does not apply separately to  
each type of form. For example, if you must file four Forms  
1098 and six Forms 1099-A, you must e-file.  
The e-file requirement does not apply if you apply for  
and receive a hardship waiver. See How to request a  
If you are required to e-file but fail to do so, and  
you do not have an approved waiver, you may be  
!
CAUTION  
subject to a penalty.  
The IRS encourages you to e-file.  
TIP  
F. Electronic Reporting  
Filing requirement does not apply separately to origi-  
nals and corrections. The e-filing requirement does not  
apply separately to original returns and corrected returns.  
If your original information returns are required to be  
e-filed, any corrected information return must also be  
e-filed. For example, if you e-file five Forms 1098 and five  
Forms 1099-DIV and you are making four corrections,  
your corrections must also be e-filed.  
How to report incorrect payer name and/or TIN. If a  
payer discovers an error in reporting the payer (not  
recipient) name and/or TIN, write a letter containing the  
following information.  
E-file is available, and may be required, for filing all  
information returns discussed in these instructions, other  
than Form 5498-QA (see Who must e-file, later). Different  
types of payments, such as interest, dividends, and rents,  
may be reported in the same submission.  
You can e-file Forms 1097, 1098, 1099,  
3921, 3922, 5498, and W-2G, except  
Form 5498-QA, through the Filing  
Information Returns Electronically System (FIRE System);  
however, you must have software that can produce a file in  
the proper format according to Pub. 1220. Pub. 1220  
provides the procedures for reporting electronically and is  
updated annually. Pub. 1220 is available at IRS.gov. The  
FIRE System does not provide a fill-in form option for  
information return reporting. The FIRE System operates  
24 hours a day, 7 days a week. You may access the FIRE  
System online at FIRE.IRS.gov. Forms 1099 may also be  
e-filed using IRIS, described later, without special  
software.  
1. Name and address of the payer.  
2. Type of error (including the incorrect payer  
name/TIN that was reported).  
3. Tax year.  
4. Payer TIN.  
5. Transmitter Control Code (TCC).  
6. Type of return.  
7. Number of payees.  
8. Filing method (paper or electronic).  
9. Was federal income tax withheld?  
Form 5498-QA can only be filed on paper.  
!
CAUTION  
Information Reporting Intake System (IRIS). The IRS  
has developed a free online portal that allows taxpayers to  
e-file Forms 1099 after December 31, 2022, for 2022 and  
later returns. Users should follow the specifications in Pub.  
Send the letter to:  
8
Gen. Instr. for Certain Info. Returns (2024)  
               
Internal Revenue Service  
Information Returns Branch  
230 Murall Drive, Mail Stop 4360  
Kearneysville, WV 25430  
processing errors. Handwritten forms often result in  
name/TIN mismatches. Use block print, not script  
characters. If you have a small number of forms, consider  
contacting an IRS business partner who may be able to  
prepare them with little or no cost to you. See (5) below for  
details. Type entries using black ink in 12-point Courier  
font. Copy A is read by machine and must be typed clearly  
using no corrections in the data entry fields. Data must be  
printed in the middle of the blocks, well separated from  
other printing and guidelines. Entries completed by hand,  
or using script, italic, or proportional spaced fonts, or in  
colors other than black, cannot be read correctly by  
machine. Make all dollar entries without the dollar sign,  
but include the decimal point (for example, 00000.00).  
Show the cents portion of the money amounts. If a box  
does not apply, leave it blank.  
If a payer realizes duplicate reporting or a large  
percentage of incorrect information has been filed,  
!
CAUTION  
contact the information reporting customer service  
site at 866-455-7438 for further instructions.  
How to get approval to e-file. You will need to apply for  
a Transmitter Control Code (TCC) to e-file information  
returns. You can e-file Forms 1099 using IRIS and/or  
FIRE. A separate TCC is required for each system,  
IRIS-TCC and/or FIRE-TCC. An IRIS TCC will not work for  
FIRE and vice versa. An EIN is required to apply for a  
TCC. As the TCC application process may take up to 45  
days to process, you should apply before the filing  
season. Once you receive your TCC, it can be used from  
year to year. See IRS.gov/InfoReturn for more information.  
2. Do not enter 0 (zero) or “None” in money amount  
boxes when no entry is required. Leave the boxes blank  
unless the instructions specifically require that you enter a  
0 (zero). For example, in some cases, you must enter 0  
(zero) to make corrections. See part H.  
Form 4419 will no longer be accepted to update  
information for those that received their TCC  
3. Do not enter number signs (#)—RT 2, not Rt. #2.  
!
CAUTION  
before September 26, 2021. See IRS.gov/FIRE for  
4. Send the entire page of Copy A of your information  
returns with Form 1096 to the IRS even if some of the  
forms are blank or void. Do not use staples on any forms.  
5. To locate an IRS business partner who may be able  
to offer low-cost or even free filing of certain forms, enter  
“e-file for Business Partners” in the search box on  
more information.  
How to request a waiver from e-filing. To receive a  
waiver from the required e-filing of information returns,  
submit Form 8508 at least 45 days before the due date of  
the returns for which you are requesting a waiver. You  
cannot apply for a waiver for more than 1 tax year at a  
time. If you need a waiver for more than 1 tax year, you  
must reapply at the appropriate time each year.  
If a waiver for original returns is approved, any  
corrections for the same types of returns will be covered  
under the waiver. However, if you e-filed original returns  
but you want to submit your corrections on paper, a waiver  
must be approved for the corrections.  
Multiple filings. If, after you file Forms 1097, 1098,  
1099, 3921, 3922, 5498, or W-2G, you discover additional  
forms that are required to be filed, file these forms with a  
new Form 1096. Do not include copies or information from  
previously filed returns.  
Required format. Because paper forms are scanned, all  
Forms 1096 and Copies A of Forms 1097, 1098, 1099,  
3921, 3922, and 5498 must be prepared in accordance  
with the following instructions. If these instructions are not  
followed, you may be subject to a penalty for each  
incorrectly filed document. See part O.  
If you receive an approved waiver, do not send a copy  
of it to the IRS Submission Processing Center where you  
file your paper returns. Keep the waiver for your records  
only.  
Penalty. If you are required to e-file but fail to do so, and  
you do not have an approved waiver, you may be subject  
to a penalty for failure to file electronically unless you  
establish reasonable cause. For most of the information  
returns discussed in these instructions, the maximum  
penalty is $330 per return. However, the penalty for a  
failure to file timely electronically applies only to the extent  
the number of returns exceeds 10. See part O.  
The penalty does not apply separately to original  
returns and corrected returns. See Filing requirement  
earlier.  
1. Do not cut or separate Copies A of the forms that  
are printed two or three to a sheet (except Form W-2G).  
Generally, Forms 1097, 1098, 1099, 3921, 3922, and  
5498 are printed two or three to an 81/2 x 11 inch sheet.  
Form 1096 is printed one to an 81/2 x 11 inch sheet. These  
forms must be submitted to the IRS on the 81/2 x 11 inch  
sheet. If at least one form on the page is correctly  
completed, you must submit the entire page. Forms W-2G  
may be separated and submitted as single forms. Send  
the forms to the IRS in a flat mailer (not folded).  
2. Forms 1098, 1098-MA, 1099-A, 1099-C, 1099-CAP,  
1099-G, 1099-H, 1099-INT,1099-K, 1099-LTC,  
1099-PATR, 1099-QA, 1099-S, 1099-SA, 5498-ESA,  
5498-QA, and 5498-SA that you print from IRS.gov will  
print 1-to-a-page on 81/2 x 11 inch paper. Do not cut off the  
excess paper, unless you are using a pinfeed printer. If so,  
remove the pinfeed strip.  
3. No photocopies of any forms are acceptable. See  
later.  
G. Paper Document Reporting  
If you are required to file 10 or more information returns,  
see part F.  
Follow these guidelines.  
1. Although handwritten forms are acceptable, they  
must be completely legible and accurate to avoid  
Gen. Instr. for Certain Info. Returns (2024)  
9
         
4. Do not staple, tear, or tape any of these forms. It will  
interfere with the IRS's ability to scan the documents.  
Correct it as soon as possible and file Copy A and Form  
1096 with your IRS Submission Processing Center (see  
part D), and  
5. Pinfeed holes on the form are not acceptable.  
Pinfeed strips outside the 81/2 x 11 inch area must be  
removed before submission, without tearing or ripping the  
form. Substitute forms prepared in continuous or strip form  
must be burst and stripped to conform to the size  
specified for a single sheet (81/2 x 11 inches) before they  
are filed with the IRS.  
6. Do not change the title of any box on any form. Do  
not use a form to report information that is not properly  
reportable on that form. If you are unsure of where to  
report the data, call the information reporting customer  
service site at 866-455-7438 (toll free).  
Furnish statements to recipients showing the correction.  
When making a correction, complete all information  
Do not cut or separate forms that are two or three to a  
page. Submit the entire page even if only one of the forms  
on the page is completed.  
Do not staple the forms to Form 1096.  
Do not send corrected returns to the IRS if you are  
correcting state or local information only. Contact the state  
or local tax department for help with this type of  
correction.  
7. Report information only in the appropriate boxes  
provided on the forms. Make only one entry in each box  
unless otherwise indicated in the form's specific  
instructions.  
To correct payer information, see Reporting incorrect  
Form 1096. Use a separate Form 1096 for each type of  
return you are correcting. For the same type of return, you  
may use one Form 1096 for both originals and corrections.  
You do not need to correct a previously filed Form 1096.  
8. Do not submit any copy other than Copy A to the  
IRS.  
9. Do not use prior year forms unless you are reporting  
prior year information. Do not use subsequent year forms  
for the current year. Because forms are scanned, you  
must use the current year form to report current year  
information.  
10. Use the official forms or substitute forms that meet  
the specifications in Pub. 1179. If you submit substitute  
forms that do not meet the current specifications and that  
are not scannable, you may be subject to a penalty for  
each return for improper format. See part O.  
CORRECTED checkbox. Enter an “X” in the  
“CORRECTED” checkbox only when correcting a form  
previously filed with the IRS or furnished to the recipient.  
Certain errors require two returns to make the correction.  
determine when to check the “CORRECTED” checkbox.  
Account number. If the account number was provided  
on the original return, the same account number must be  
included on both the original and corrected returns to  
properly identify and process the correction. If the account  
number was not provided on the original return, do not  
include it on the corrected return. See part L.  
Recipient's statement. You may enter a date next to the  
“CORRECTED” checkbox. This will help the recipient in  
the case of multiple corrections.  
11. Do not use dollar signs ($) (they are preprinted on  
the forms), ampersands (&), asterisks (*), commas (,), or  
other special characters in money amount boxes.  
12. Do not use apostrophes (‘), asterisks (*), or other  
special characters on the payee name line.  
Common errors. Be sure to check your returns to  
Filing corrected returns on paper forms. The Error  
give step-by-step instructions for filing corrected returns  
for the most frequently made errors. They are grouped  
under Error Type 1 or 2. Correction of errors may require  
the submission of more than one return. Be sure to read  
and follow the steps given.  
prevent the following common errors.  
1. Duplicate filing. Do not send the same information  
to the IRS more than once. Also see Multiple filings,  
earlier.  
2. Filer's name, address, and TIN are not the same on  
Form 1096 and the attached Forms 1097, 1098, 1099,  
3921, 3922, 5498, or W-2G.  
If you fail to file correct information returns or  
furnish a correct payee statement, you may be  
3. Decimal point to show dollars and cents omitted.  
!
CAUTION  
subject to a penalty. See part O. Regulations  
For example, 1230.00 is correct, not 1230.  
section 301.6724-1 (relating to information return  
penalties) does not require you to file corrected returns for  
missing or incorrect TINs if you meet the  
4. Two or more types of returns submitted with one  
Form 1096 (for example, Forms 1099-INT and 1099-MISC  
with one Form 1096). You must submit a separate Form  
1096 with each type of return.  
reasonable-cause criteria. You are merely required to  
include the correct TIN on the next original return you are  
required to file.  
H. Corrected Returns on Paper Forms  
However, even if you meet the reasonable-cause criteria,  
the IRS encourages you to file corrections for incorrect or  
missing TINs so that the IRS can update the payees'  
records.  
To file corrections for e-filed forms, see part F and  
Pub. 1220.  
!
CAUTION  
If you filed a return with the IRS and later discover you  
made an error on it, you must:  
10  
Gen. Instr. for Certain Info. Returns (2024)  
   
I. Void Returns  
An “X” in the “VOID” box at the top of the form will not  
correct a previously filed return. See part H for instructions  
for making corrections.  
VOID box. If a completed or partially completed Form  
1097, 1098, 1099, 3921, 3922, or 5498 is incorrect and  
you want to void it before submission to the IRS, enter an  
“X” in the “VOID” box at the top of the form. For example, if  
you make an error while typing or printing a form, you  
should void it. The return will then be disregarded during  
processing by the IRS. Go to the next form on the page, or  
to another page, and enter the correct information; but do  
not check the “CORRECTED” checkbox. Do not cut or  
separate the forms that are two or three to a page. Submit  
the entire page even if only one of the forms on the page is  
a good return.  
Gen. Instr. for Certain Info. Returns (2024)  
11  
 
Error Charts for Filing Corrected Returns on Paper Forms  
Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the  
form(s). Also see part H, earlier.  
Error Type 1  
Correction  
Incorrect money amount(s), code, or  
checkbox  
A.  
Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G  
1. Prepare a new information return.  
2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top of the  
form.  
3. Correct any recipient information such as money amounts. Report other  
information as per the original return.  
A return was filed when one should  
not have been filed.  
B.  
Form 1096  
1. Prepare a new transmittal Form 1096.  
2. Provide all requested information on the form as it applies to Part A, 1 and 2.  
3. File Form 1096 and Copy A of the return with the appropriate IRS Submission  
Processing Center.  
These errors require only one return to  
make the correction.  
4. Do not include a copy of the original return that was filed incorrectly.  
Caution: If you must correct a TIN or a  
payee name, follow the instructions under  
Error Type 2.  
Error Type 2  
Correction  
No payee TIN (SSN, EIN, QI-EIN, or  
Step 1. Identify incorrect return  
submitted.  
1. Prepare a new information return.  
ITIN),  
2. Enter an “X” in the “CORRECTED” box (and date  
(optional)) at the top of the form.  
or  
Incorrect payee TIN,  
3. Enter the payer, recipient, and account number  
information exactly as it appeared on the original incorrect  
return; however, enter -0- (zero) for all money amounts.  
or  
Incorrect payee name,  
or  
Original return filed using wrong type  
of return (for example, a Form 1099-DIV  
was filed when a Form 1099-INT should  
have been filed).  
Step 2. Report correct information. A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G  
1. Prepare a new information return.  
2. Do not enter an “X” in the “CORRECTED” box at  
the top of the form. Prepare the new return as though it is  
an original.  
Two separate returns are required to  
make the correction properly. Follow all  
instructions for both Steps 1 and 2.  
3. Include all the correct information on the form  
including the correct TIN and name.  
B. Form 1096  
1. Prepare a new transmittal Form 1096.  
2. Enter one of the following phrases in the bottom  
margin of the form.  
Filed To Correct TIN.  
Filed To Correct Name.  
Filed To Correct Return.  
3. Provide all requested information on the form as it  
applies to the returns prepared in Steps 1 and 2.  
4. File Form 1096 and Copy A of the return with the  
appropriate IRS Submission Processing Center.  
5. Do not include a copy of the original return that  
was filed incorrectly.  
12  
Gen. Instr. for Certain Info. Returns (2024)  
 
If the recipient is a foreign person, the IRS suggests  
that you request the recipient complete the appropriate  
Form W-8. See the Instructions for the Requester of  
Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.  
J. Recipient Names and Taxpayer  
Identification Numbers (TINs)  
Recipient names. Show the full name and address in the  
section provided on the information return. If payments  
have been made to more than one recipient or the  
account is in more than one name, show on the first name  
line the name of the recipient whose TIN is first shown on  
the return. You may show the names of any other  
individual recipients in the area below the first line, if  
desired. Form W-2G filers, see the Instructions for Forms  
W-2G and 5754.  
U.S. resident aliens who rely on a “saving clause”  
of a tax treaty are to complete Form W-9, not Form  
!
CAUTION  
W-8BEN. See Pub. 515 and Pub. 519.  
You may be subject to a penalty for an incorrect or  
missing TIN on an information return. See part O for more  
information. You are required to maintain the  
confidentiality of information obtained on a Form W-9/  
W-9S relating to the taxpayer's identity (including SSNs,  
EINs, ITINs, and ATINs), and you may use such  
information only to comply with the tax laws.  
Sole proprietors. You must show the individual's name  
on the first name line; on the second name line, you may  
enter the “doing business as (DBA)” name. You may not  
enter only the DBA name. For the TIN, enter either the  
individual's social security number (SSN) or the EIN of the  
business (sole proprietorship). The IRS prefers that you  
enter the SSN.  
If the recipient does not provide a TIN, leave the  
box for the recipient's TIN blank on the Form  
1097, 1098, 1099, 3921, 3922, 5498, or W-2G.  
TIP  
Backup withholding may apply; see part N.  
Limited liability company (LLC). For a  
If the recipient does not provide a TIN, you may  
single-member LLC (including a foreign LLC with a U.S.  
owner) that is disregarded as an entity separate from its  
owner under Regulations section 301.7701-3, enter the  
owner's name only on the first name line and the LLC's  
name on the second name line. For the TIN, enter the  
owner's SSN (or EIN, if applicable). If the LLC is taxed as  
a corporation, partnership, etc., enter the entity's EIN.  
Bankruptcy estate. If an individual (the debtor) for  
whom you are required to file an information return is in  
chapter 11 bankruptcy, and the debtor notified you of the  
bankruptcy estate's EIN, report post-petition gross  
income, gross proceeds, or other reportable payments on  
the applicable information return using the estate's name  
and EIN. The debtor should notify you when the  
bankruptcy is closed, dismissed, or converted, so that any  
subsequent information returns will be filed with the  
correct name and EIN. Different rules apply if the  
bankruptcy is converted to chapter 7, 12, or 13 of the  
Bankruptcy Code. For additional guidance, see Notice  
2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/  
not make the election described in Regulations  
!
CAUTION  
section 1.1471-4(d)(5)(i)(A) or (B) or report as  
described in Regulations section 1.1471-4(d)(2)(iii)(A).  
The TIN for individual recipients of information returns  
is the SSN, ITIN, or ATIN. See Sole proprietors, earlier.  
For other recipients, including corporations, partnerships,  
and estates, the TIN is the EIN. Income reportable after  
the death of an individual must reflect the TIN of the  
payee, that is, of the estate or of the surviving joint owner.  
For more information, see Personal Representative in Pub.  
559. For LLCs, see Limited liability company (LLC),  
earlier.  
SSNs, ITINs, and ATINs have nine digits separated by  
two hyphens (000-00-0000), and EINs have nine digits  
separated by only one hyphen (00-0000000).  
Note. Make sure you include the hyphen(s) in the correct  
place(s) when completing the paper form(s).  
Expired ITINs may continue to be used for  
information return purposes regardless of whether  
!
CAUTION  
they have expired for individual income tax return  
TINs. TINs are used to associate and verify amounts you  
report to the IRS with corresponding amounts on tax  
returns. Therefore, it is important that you report correct  
names, SSNs, individual taxpayer identification numbers  
(ITINs), EINs, or adoption taxpayer identification numbers  
(ATINs) for recipients on the forms sent to the IRS.  
filing purposes. Additionally, the third parties who file and  
furnish information returns with an expired payee ITIN will  
not be subject to information return penalties under  
section 6721 or 6722 solely because the ITIN is expired.  
See Notice 2016-48, 2016-33 I.R.B. 235, available at  
Only one recipient TIN can be entered on the  
form.  
TIP  
Truncating payee’s TIN on payee statements. Filers  
of information returns are permitted to truncate a payee's  
TIN (SSN, ITIN, ATIN, or EIN) on most payee statements.  
The payee's TIN may not be truncated on Form W2-G.  
Where permitted, filers may truncate a payee's TIN on the  
payee statement (including substitute and composite  
substitute statements) furnished to the payee in paper  
form or electronically. Generally, the payee statement is  
that copy of an information return designated "Copy B" on  
the form. A "payee" is any person who is required to  
receive a copy of the information set forth on an  
Requesting a recipient's TIN. If the recipient is a U.S.  
person (including a U.S. resident alien), the IRS suggests  
that you request the recipient complete Form W-9,  
Request for Taxpayer Identification Number and  
Certification, or Form W-9S, Request for Student's or  
Borrower's Taxpayer Identification Number and  
Certification, as appropriate. Form W-9 is required to be  
completed by recipients of certain types of payments (as  
provided in Regulations section 31.3406(d)-1). See the  
Instructions for the Requester of Form W-9 for more  
information on how to request a TIN.  
information return by the filer of the return. For some  
forms, the term "payee" will refer to beneficiary, borrower,  
Gen. Instr. for Certain Info. Returns (2024)  
13  
     
debtor, insured, participant, payer, policyholder, recipient,  
shareholder, student, or transferor. If a filer truncates a TIN  
on Copy B, other copies of the form furnished to the payee  
may also include a truncated number. A filer may not  
truncate a payee's TIN on any forms the filer files with the  
IRS. A filer's TIN may not be truncated on any form. To  
truncate where allowed, replace the first five digits of the  
nine-digit number with asterisks (*) or Xs (for example, an  
SSN xxx-xx-xxxx would appear on the paper payee  
statement as ***-**-xxxx or XXX-XX-xxxx). See T.D. 9675,  
2014-31 I.R.B. 242, available at IRS.gov/irb/  
K. Filer's Name, Taxpayer  
Identification Number (TIN), and  
Address  
The TIN for filers of information returns, including sole  
proprietors and nominees/middlemen, is the EIN.  
However, sole proprietors and nominees/middlemen who  
are not otherwise required to have an EIN should use their  
SSNs. A sole proprietor is not required to have an EIN  
unless he or she has a Keogh plan or must file excise or  
employment tax returns (including to report backup  
withholding). See Pub. 583.  
Electronic submission of Forms W-9. Requesters may  
establish a system for payees and payees' agents to  
submit Forms W-9 electronically, including by fax. A  
requester is anyone required to file an information return.  
A payee is anyone required to provide a TIN to the  
requester.  
Payee's agent. A payee's agent can be an investment  
adviser (corporation, partnership, or individual) or an  
introducing broker. An investment adviser must be  
registered with the Securities and Exchange Commission  
(SEC) under the Investment Advisers Act of 1940. The  
introducing broker is a broker-dealer that is regulated by  
the SEC and the National Association of Securities  
Dealers, Inc., and that is not a payer. Except for a broker  
who acts as a payee's agent for “readily tradable  
instruments,the adviser or broker must show in writing to  
the payer that the payee authorized the adviser or broker  
to transmit the Form W-9 to the payer.  
If you are an FFI making the election described in  
Regulations section 1.1471-4(d)(5)(i)(A) or (B),  
you are required to use an EIN and cannot, for  
TIP  
purposes of filing a Form 1099, use your GIIN.  
The filer's name and TIN are required to match the  
name and TIN used on the filer's other tax returns  
!
CAUTION  
(such as Form 945 to report backup withholding).  
The name of the filer's paying agent or service bureau  
must not be used in place of the name of the filer.  
For a single-member LLC (including a foreign LLC with  
a U.S. owner) that is disregarded as an entity separate  
from its owner under Regulations section 301.7701-3,  
enter the owner's name only on the first name line and the  
LLC's name on the second name line. For the TIN, enter  
the owner's SSN (or EIN, if applicable). If the LLC is taxed  
as a corporation, partnership, etc., enter the entity's EIN.  
Generally, the electronic system must do the following.  
1. Ensure the information received is the information  
sent and document all occasions of user access that  
result in the submission.  
2. Make reasonably certain the person accessing the  
system and submitting the form is the person identified on  
Form W-9.  
If you don’t have an EIN, you may apply for one online  
by visiting the IRS website at IRS.gov/EIN. You may also  
apply for an EIN by faxing or mailing Form SS-4 to the  
IRS. See the Instructions for Form SS-4 for more  
information.  
3. Provide the same information as the paper Form  
L. Account Number Box on Forms  
W-9.  
Use the account number or policy number box on Forms  
1097, 1098, 1099, 3921, 3922, and 5498 for an account  
number designation. The account number is required if  
you have multiple accounts for a recipient for whom you  
are filing more than one information return of the same  
type. The account number is also required if you are an  
FFI making the election described in Regulations section  
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as  
described in Regulations section 1.1471-4(d)(2)(iii)(A).  
Additionally, the IRS encourages you to include the  
recipient's account number on paper forms if your system  
of records uses the account number rather than the name  
or TIN for identification purposes. Also, the IRS will  
include the account number in future notices to you about  
backup withholding. See Pub. 1220 if you are e-filing.  
4. Be able to supply a hard copy of the electronic Form  
W-9 if the IRS requests it.  
5. Require as the final entry in the submission an  
electronic signature by the payee whose name is on Form  
W-9 that authenticates and verifies the submission. The  
electronic signature must be under penalties of perjury  
and the perjury statement must contain the language of  
the paper Form W-9.  
For Forms W-9 that are not required to be signed,  
the electronic system need not provide for an  
electronic signature or a perjury statement.  
TIP  
Additional requirements may apply. See  
Announcement 98-27, available on page 30 of Internal  
Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/  
irb98-15.pdf, and Announcement 2001-91, available on  
page 221 of Internal Revenue Bulletin 2001-36 at  
The account number may be a checking account  
number, savings account number, brokerage account  
number, serial number, loan number, policy number, or  
any other number you assign to the payee that is unique  
and will distinguish the specific account. This number  
must not appear anywhere else on the form, and this box  
may not be used for any other item unless the separate  
instructions indicate otherwise. Using unique account  
Electronic submission of Forms W-9S. See the  
Instructions for Forms 1098-E and 1098-T.  
14  
Gen. Instr. for Certain Info. Returns (2024)  
     
numbers ensures that corrected information returns will be  
processed accurately.  
Dividend, interest, and royalty payments. For  
payments of dividends under section 6042 (reported on  
Form 1099-DIV), patronage dividends under section 6044  
(reported on Form 1099-PATR), interest (including OID  
and tax-exempt interest) under section 6049 (reported on  
Form 1099-INT or 1099-OID), or royalties under section  
6050N (reported on Form 1099-MISC or 1099-S), you are  
required to furnish an official IRS Form 1099 or an  
acceptable substitute Form 1099 to a recipient either in  
person, by First-Class Mail to the recipient's last known  
address, or electronically (see Electronic recipient  
statements, later). Statements may be sent by intraoffice  
mail if you use intraoffice mail to send account information  
and other correspondence to the recipient.  
If you are using window envelopes to mail statements  
to recipients and using reduced rate mail, be sure the  
account number does not appear in the window. The U.S.  
Postal Service may not accept these for reduced rate mail.  
M. Statements to Recipients  
(Beneficiaries, Borrowers, Debtors,  
Donors, Employees, Insureds,  
Participants, Payment or Credit  
Recipients, Payers, Policyholders,  
Sellers, Shareholders, Students,  
Transferors, or Winners on Certain  
Forms)  
Statement mailing requirements for Forms  
1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and  
forms reporting royalties only. The following statement  
mailing requirements apply only to Forms 1099-DIV  
(except for section 404(k) dividends), 1099-INT (except  
for interest reportable in the course of your trade or  
business under section 6041), 1099-OID, 1099-PATR, and  
timber royalties reported under section 6050N (on Form  
1099-MISC or 1099-S). The mailing must contain the  
official IRS Form 1099 or an acceptable substitute and  
may also contain the following enclosures: (a) Form W-2,  
applicable Form W-8, Form W-9, or other Forms W-2G,  
1097, 1098, 1099, 3921, 3922, and 5498 statements; (b)  
a check from the account being reported; (c) a letter  
explaining why no check is enclosed; (d) a statement of  
the person's account shown on Forms 1097, 1098, 1099,  
3921, 3922, or 5498; and (e) a letter explaining the tax  
consequences of the information shown on the recipient  
statement.  
A statement of the person's account (year-end account  
summary) that you are permitted to enclose in a statement  
mailing may include information similar to the following: (a)  
the part of a mutual fund distribution that is interest on  
U.S. Treasury obligations, (b) accrued interest expense on  
the purchase of a debt obligation, and (c) the cost or other  
basis of securities and the gain/loss on the sale of  
securities.  
If you are required to file Forms 1097, 1098, 1099, 3921,  
3922, 5498, or W-2G, you must also furnish statements to  
recipients containing the information furnished to the IRS  
and, in some cases, additional information. Be sure that  
the statements you provide to recipients are clear and  
legible.  
Substitute statements. If you are not using the official  
IRS form to furnish statements to recipients, see Pub.  
1179 for specific rules about providing “substitute”  
statements to recipients. Generally, a substitute is any  
statement other than Copy B of the official form. You may  
develop them yourself or buy them from a private printer.  
However, the substitutes must comply with the format and  
content requirements specified in Pub. 1179 that is  
available on IRS.gov.  
Telephone number. You are required to include the  
telephone number of a person to contact on the following  
statements to recipients: W-2G, 1097-BTC, 1098, 1098-C,  
1098-E, 1098-F, 1098-MA, 1098-Q, 1098-T, 1099-A,  
1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding  
state and local income tax refunds), 1099-INT, 1099-K,  
1099-LS, 1099-LTC, 1099-MISC (excluding fishing boat  
proceeds), 1099-NEC, 1099-OID, 1099-PATR, 1099-Q,  
1099-QA, 1099-R, 1099-S, 1099-SA, and 1099-SB. You  
may include the telephone number in any conspicuous  
place on the statements. This number must provide direct  
access to an individual who can answer questions about  
the statement. Although not required, if you report on  
other Forms 1099 and 5498, or on Forms 3921 and 3922,  
you are encouraged to furnish telephone numbers.  
No additional enclosures, such as advertising,  
promotional material, or a quarterly or annual report, are  
permitted. Even a sentence or two on the year-end  
statement describing new services offered by the payer is  
not permitted. Logos are permitted on the envelope and  
on any nontax enclosures. See section 1.3.2 of Pub. 1179.  
A recipient statement may be perforated to a check or  
to a statement of the recipient's specific account. The  
check or account statement to which the recipient  
statement is perforated must contain, in bold and  
conspicuous type, the legend “Important Tax Return  
Document Attached.”  
The legend “Important Tax Return Document Enclosed”  
must appear in a bold and conspicuous manner on the  
outside of the envelope and on each letter explaining why  
no check is enclosed, or on each check or account  
statement that is not perforated to the recipient statement.  
The legend is not required on any tax form, tax statement,  
or permitted letter of tax consequences included in a  
statement mailing. Further, you need not pluralize the  
Rules for furnishing statements. Different rules apply  
to furnishing statements to recipients depending on the  
type of payment (or other information) you are reporting  
and the form you are filing.  
If you are reporting a payment that includes  
noncash property, show the FMV of the property  
at the time of payment.  
TIP  
Report the type of payment information as described  
next for (a) Dividend, interest, and royalty payments; (b)  
Real estate transactions; and (c) Other information.  
Gen. Instr. for Certain Info. Returns (2024)  
15  
   
word “document” in the legend simply because more than  
one recipient statement is enclosed.  
under section 6047), 1099-INT (only for interest reportable  
in the course of your trade or business under section  
6041), or 1099-S (only for royalties) need not be, but can  
be, a copy of the official paper form filed with the IRS. If  
you do not use a copy of the paper form, the form number  
and title of your substitute must be the same as the official  
IRS form. All information required to be reported must be  
numbered and titled on your substitute in substantially the  
same manner as on the official IRS form. However, if you  
are reporting a payment as “Other income” in box 3 of  
Form 1099-MISC, you may substitute appropriate  
explanatory language for the box title. For example, for  
payments of accrued wages to a beneficiary of a  
If you provide Forms 1097, 1098, 1099, 3921,  
3922, 5498, or W-2G recipient statements in a  
“separate mailing” that contains only these  
TIP  
statements, Forms W-8 and W-9, and a letter explaining  
the tax consequences of the information shown on a  
recipient statement included in the envelope, you are not  
required to include the legend “Important Tax Return  
Document Enclosed” on the envelope.  
Substitute forms. You may furnish to the recipient  
Copy B of the official IRS form, or you may use substitute  
Forms 1099-DIV, 1099-INT, 1099-OID, or 1099-PATR if  
they contain the same language as the official IRS forms  
and they comply with the rules in Pub. 1179 relating to  
substitute Forms 1099. Applicable box titles and numbers  
must be clearly identified, using the same wording and  
numbering as the official IRS form. For information on  
substitute Forms 1099-MISC and 1099-NEC, see Other  
information, later. For Form 1099-S, see Real estate  
transactions, later.  
deceased employee required to be reported on Form  
1099-MISC, you might change the title of box 3 to  
“Beneficiary payments” or something similar.  
Appropriate instructions to the recipient, similar to  
those on the official IRS form, must be provided to aid in  
the proper reporting of the items on the recipient's income  
tax return. For payments reported on Form 1099-B, rather  
than furnish appropriate instructions with each Form  
1099-B statement, you may furnish to the recipient one set  
of instructions for all statements required to be furnished  
to a recipient in a calendar year.  
Except for royalties reported on Form 1099-MISC or  
1099-S, the statement mailing requirements explained  
earlier do not apply to statements to recipients for  
information reported on the forms listed under Other  
information, earlier. You may combine the statements with  
other reports or financial or commercial notices, or expand  
them to include other information of interest to the  
recipient. Be sure that all copies of the forms are legible.  
See Pub. 1179 for certain “composite” statements that are  
permitted.  
When to furnish forms or statements. Generally, you  
must furnish Forms 1098, 1099, 3921, 3922, and W-2G  
information by January 31, 2025. Forms 1099-B, 1099-S,  
and 1099-MISC (if you are reporting payments in only  
box 8 or 10) must be furnished by February 17, 2025.  
Also, this applies to statements furnished as part of a  
consolidated reporting statement. See T.D. 9504, 2010-47  
I.R.B. 670, available at IRS.gov/irb/  
All substitute statements to recipients must  
contain the tax year, form number, and form name  
prominently displayed together in one area of the  
TIP  
statement. For example, they could be shown in the upper  
right part of the statement.  
If you are using substitutes, the IRS encourages you to  
use boxes so that the substitute has the appearance of a  
form. The substitute form must contain the same  
applicable instructions as on the front and back of Copy B  
(in the case of Form 1099-R, Copies B, C, and 2) of the  
official IRS form. See Pub. 1179 for additional  
requirements and certain “composite” statements that are  
permitted.  
Real estate transactions. You must furnish a statement  
to the transferor containing the same information reported  
to the IRS on Form 1099-S. You may use Copy B of the  
official IRS Form 1099-S or a substitute form that complies  
with Pub. 1179 and Regulations section 1.6045-4(m). You  
may use a Settlement Statement (under the Real Estate  
Settlement Procedures Act (RESPA)) as the written  
statement if it is conformed by including on the statement  
the legend shown on Form 1099-S and by designating  
which information is reported to the IRS on Form 1099-S.  
You may furnish the statement to the transferor in person,  
by mail, or electronically. Furnish the statement at or after  
closing but by February 15 of the following year.  
2010-47_IRB#TD-9504. However, you may issue them  
earlier in some situations, as provided by the regulations.  
For example, you may furnish Form 1099-INT to the  
recipient redeeming U.S. Savings Bonds at the time of  
redemption. Brokers and barter exchanges may furnish  
Form 1099-B anytime but not later than February 17,  
2025.  
Form 1099-SB must generally be furnished by February  
17, 2025. However, if notice of a transfer to a foreign  
person is not received until after January 31, 2025, the  
due date is 30 days after the date notice is received. See  
Regulations section 1.6050Y-3(d)(2). Form 1099-LS must  
be furnished to reportable policy sale payment recipients  
by February 17, 2025. See Regulations section  
The statement mailing requirements explained earlier  
do not apply to statements to transferors for proceeds  
from real estate transactions reported on Form 1099-S.  
However, the statement mailing requirements do apply to  
statements to transferors for timber royalties reportable  
under section 6050N on Form 1099-S.  
Other information. Statements to recipients for Forms  
1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q,  
1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-G,  
1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC,  
1099-Q, 1099-QA, 1099-R, 1099-SA, 1099-SB, 3921,  
3922, 5498, 5498-ESA, 5498-QA, 5498-SA, W-2G,  
1099-DIV (only for section 404(k) dividends reportable  
1.6050Y-2(d)(1)(ii). Form 1099-LS must be furnished to  
issuers by January 15, 2025, at the latest, but must be  
furnished by the later of 20 calendar days after the  
reportable policy sale or 5 calendar days after the end of  
the applicable state law rescission period if the later date  
16  
Gen. Instr. for Certain Info. Returns (2024)  
       
occurs before January 15, 2025. See Regulations section  
1.6050Y-2(d)(2)(ii).  
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G,  
1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC,  
1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q,  
1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921,  
3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It also  
includes Form W-2G (except for horse and dog racing, jai  
alai, sweepstakes, wagering pools, and lotteries).  
Furnish Form 1097-BTC to the recipient for each month  
in which a tax credit amount is allowable to the recipient  
on or before the 15th day of the 2nd calendar month after  
the close of the calendar month in which the credit is  
allowed. For more information, see the Instructions for  
Form 1097-BTC.  
Donee organizations required to issue Form 1098-C  
must furnish the acknowledgment to a donor within 30  
days of the sale of the vehicle (if it is sold without material  
improvements or significant intervening use) or within 30  
days of the contribution.  
Trustees or issuers of IRAs must furnish Form 5498 to  
participants with a statement of the value of the  
participant's account, and required minimum distribution  
(RMD) and information on hard to value assets, if  
applicable, by January 31, 2025.  
Until further guidance is issued to the contrary,  
Form 1098-C may not be furnished electronically.  
!
CAUTION  
If you meet the requirements that follow, you are treated  
as furnishing the statement.  
Consent. The recipient must consent in the affirmative  
and not have withdrawn the consent before the statement  
is furnished. The consent by the recipient must be made  
electronically in a way that shows that she or he can  
access the statement in the electronic format in which it  
will be furnished.  
Trustees of a SIMPLE IRA must furnish a statement of  
the account activity by January 31, 2025. Contribution  
information for all other types of IRAs must be furnished to  
the participant by June 2, 2025.  
You must notify the recipient of any hardware or  
software changes prior to furnishing the statement. A new  
consent to receive the statement electronically is required  
after the new hardware or software is put into service.  
Trustees and middlemen of a WHFIT must furnish the  
Prior to furnishing the statements electronically, you  
must provide the recipient a statement with the following  
statements prominently displayed.  
required statement by March 17, 2025.  
For real estate transactions, you may furnish Form  
1099-S to the transferor at closing or by mail on or before  
February 17, 2025.  
If the recipient does not consent to receive the  
statement electronically, a paper copy will be provided.  
The scope and duration of the consent. For example,  
Filers of Forms 5498 or 5498-SA who furnish a  
statement of FMV of the account (and any other required  
information) to the participant by January 31, 2025, with  
no reportable contributions, including rollovers, made in  
2024, need not furnish another statement by June 2,  
2025, to the participant to report zero contributions. If  
another statement is not furnished to the participant, the  
statement of the FMV of the account must contain a  
legend designating which information is being filed with  
the IRS.  
whether the consent applies to every year the statement is  
furnished or only for the statement for a particular year, as  
applicable, immediately following the date of the consent.  
How to obtain a paper copy after giving consent.  
How to withdraw the consent. The consent may be  
withdrawn at any time by furnishing the withdrawal in  
writing (electronically or on paper) to the person whose  
name appears on the statement. Also, confirmation of the  
withdrawal will be in writing (electronically or on paper).  
Notice of termination. The notice must state under what  
Form 5498-ESA must be furnished to the beneficiary by  
conditions the statements will no longer be furnished to  
the recipient.  
April 30, 2025.  
Procedures to update the recipient's information.  
Form 5498-QA must be furnished to the beneficiary by  
March 17, 2025.  
A description of the hardware and software required to  
access, print, and retain a statement, and a date the  
statement will no longer be available on the website.  
Format, posting, and notification. Additionally, you  
must do the following.  
See the Guide to Information Returns, later, for the date  
other information returns are due to the recipient.  
If the statement is properly addressed and mailed, or,  
with respect to electronic recipient statements, posted to a  
website, on or before the due date, it will be deemed  
timely furnished. If the regular due date falls on a  
Saturday, Sunday, or legal holiday in the District of  
Columbia or where the return is to be filed, furnish by the  
next business day. A business day is any day that is not a  
Saturday, Sunday, or legal holiday in the District of  
Columbia or where the return is to be filed. See section 11  
of Pub. 15 for a list of legal holidays.  
Electronic recipient statements. If you are required to  
furnish a written statement (Copy B or an acceptable  
substitute) to a recipient, then you may generally furnish  
the statement electronically instead of on paper, but only if  
you meet the requirements discussed later in this section.  
This includes furnishing the statement to recipients of  
Forms 1097-BTC, 1098, 1098-E, 1098-F, 1098-Q, 1098-T,  
Ensure the electronic format contains all the required  
information and complies with the applicable revenue  
procedure for substitute statements to recipients in Pub.  
1179.  
Post, on or before the due date, the applicable  
statement on a website accessible to the recipient through  
October 15 of that year.  
Inform the recipient, electronically or by mail, of the  
posting and how to access and print the statement.  
For information regarding the electronic furnishing of  
Forms W-2, which the IRS generally applies to the forms  
addressed by these instructions, see Regulations section  
31.6051-1.  
For additional specific instructions on the electronic  
furnishing of:  
Gen. Instr. for Certain Info. Returns (2024)  
17  
 
Forms 1098-E and 1098-T, see Regulations section  
5. For interest and dividend accounts opened or  
instruments acquired after 1983, the payee fails to certify  
to you, under penalties of perjury, that he or she is not  
subject to backup withholding—see 4. Payee failure to  
under When to apply backup withholding, later; or  
6. The payment is also a withholdable payment under  
chapter 4 (sections 1471–1474) that is made to a  
recalcitrant account holder that is a U.S. nonexempt  
recipient, and you are a PFFI (including a Reporting Model  
2 FFI) that elects to withhold under section 3406 to satisfy  
your withholding obligation under Regulations section  
1.1471-4(b)(1). See Regulations section 1.1471-4(b)(3)  
(iii).  
1.6050S-2;  
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA,  
and 5498-SA, see Notice 2004-10, 2004-6 I.R.B. 433,  
Forms 3921 and 3922, see the form instructions;  
Form 1099-K, see Regulations section 1.6050W-2(a)(2)  
(i); and  
Forms 1099-QA and 5498-QA, see Regulations section  
1.529A-7, available at IRS.gov/irb/  
Extension of time to furnish statements to recipients.  
Do not submit an extension request by mail.  
You may request an extension of time to furnish the  
statements to recipients by faxing a letter to:  
If you do not collect and pay over backup  
withholding from affected payees as required, you  
!
Internal Revenue Service Technical Services  
Operation  
CAUTION  
may become liable for any uncollected amount.  
Attn: Extension of Time Coordinator  
Fax: 877-477-0572 (International Fax: 304-579-4105)  
Some payees are exempt from backup withholding. For  
a list of exempt payees and other information, see Form  
W-9 and the separate Instructions for the Requester of  
Form W-9.  
The letter must include (a) payer name, (b) payer TIN,  
(c) payer address, (d) type of return (Form 1042-S, Form  
W-2, specific 1099 family form), (e) a statement that your  
extension request is for providing statements to recipients,  
(f) reason for delay, and (g) the signature of the payer or  
authorized agent.  
Your request must be received no later than the date on  
which the statements are due to the recipients. If your  
request for an extension is approved, generally you will be  
granted a maximum of 30 extra days to furnish the  
recipient statements.  
Examples of payments to which backup withholding  
does not apply include but are not limited to the following.  
Wages.  
Distributions from a pension, an annuity, a profit-sharing  
or stock bonus plan, any IRA, an owner-employee plan, or  
other deferred compensation plan.  
Distributions from a medical or health savings account  
(HSA) and long-term care benefits.  
Certain surrenders of life insurance contracts.  
Distributions from qualified tuition programs (QTPs) or  
Coverdell education savings accounts (ESAs).  
N. Backup Withholding  
Gambling winnings if regular gambling winnings  
withholding is required under section 3402(q). However, if  
regular gambling winnings withholding is not required  
under section 3402(q), backup withholding applies if the  
payee fails to furnish a TIN.  
Interest (including tax-exempt interest and exempt-interest  
dividends), dividends, rents, royalties, commissions,  
nonemployee compensation, and certain other payments  
(including broker and barter exchange transactions,  
compensation paid to an H-2A visa holder who did not  
furnish a TIN, reportable gross proceeds paid to attorneys,  
gambling winnings, payment card and third party network  
transactions, and certain payments made by fishing boat  
operators) may be subject to backup withholding at a 24%  
rate. To be subject to backup withholding, a payment must  
be a reportable interest (including tax-exempt interest and  
exempt-interest dividends) or dividend payment under  
section 6049(a), 6042(a), or 6044 (if the patronage  
Real estate transactions reportable under section  
6045(e).  
Canceled debts reportable under section 6050P.  
Fish purchases for cash reportable under section  
6050R.  
Reportable payments that are withholdable payments  
made to a recalcitrant account holder that is a U.S.  
nonexempt recipient from which you have withheld under  
chapter 4. See Regulations section 1.1474-6(f).  
dividend is paid in money or qualified check), or an “other”  
reportable payment under section 6041, 6041A(a), 6045,  
6050A, 6050N, or 6050W. If the payment is one of these  
reportable payments, backup withholding will apply if:  
When to apply backup withholding. Generally, the  
period for which the 24% should be withheld is as follows.  
1. Failure to furnish TIN in the manner required.  
Withhold on payments made until the TIN is furnished in  
the manner required. Special backup withholding rules  
may apply if the payee has applied for a TIN. The payee  
may certify to this on Form W-9 by noting “Applied For” in  
the TIN block and by signing the form. This form then  
becomes an “awaiting-TIN” certificate, and the payee has  
60 days to obtain a TIN and furnish it to you. If you do not  
receive a TIN from the payee within 60 days and you have  
not already begun backup withholding, begin backup  
withholding and continue until the TIN is provided.  
1. The payee fails to furnish his or her TIN to you;  
2. For interest, dividend, and broker and barter  
exchange accounts opened or instruments acquired after  
1983, the payee fails to certify, under penalties of perjury,  
that the TIN provided is correct;  
3. The IRS notifies you to impose backup withholding  
because the payee furnished an incorrect TIN;  
4. For interest and dividend accounts or instruments,  
you are notified that the payee is subject to backup  
withholding (under section 3406(a)(1)(C)); or  
18  
Gen. Instr. for Certain Info. Returns (2024)  
   
The 60-day exemption from backup withholding  
applies only to interest and dividend payments  
and certain payments made with respect to readily  
the payment is less than the amount for which an  
information return is normally required.  
!
CAUTION  
The EIN of the filer of the forms listed above must  
tradable instruments. Therefore, any other payment, such  
as nonemployee compensation, is subject to backup  
withholding even if the payee has applied for and is  
awaiting a TIN. For information about whether backup  
withholding applies during the 60-day period, see  
Regulations section 31.3406(g)-3.  
be the EIN of the filer of Form 945.  
!
CAUTION  
Form 945. Report backup withholding, voluntary  
withholding on certain government payments, and  
withholding from gambling winnings, pensions, annuities,  
IRAs, military retirement, and Indian gaming profits on  
Form 945. Generally, file Form 945 for 2024 by January  
31, 2025. For more information, including the deposit  
requirements for Form 945, see the separate Instructions  
for Form 945, and Pub. 15.  
2. Notice from the IRS that payee's TIN is incorrect.  
You may choose to withhold on any reportable payment  
made to the account(s) subject to backup withholding  
after receipt of an incorrect TIN notice from the IRS, but  
you must withhold on any reportable payment made to the  
account more than 30 business days after you received  
the notice. Stop withholding within 30 days after you  
receive a certified Form W-9 (or other form that requires  
the payee to certify the payee’s TIN).  
Do not report on Form 945 any income tax withholding  
reported on the following forms.  
Form W-2, including withholding on distributions to plan  
participants from nonqualified plans that must be reported  
on Form 941, and may be reported on Form 943, Form  
944, or Schedule H (Form 1040).  
The IRS will furnish a notice to you that informs  
Form 1042-S withholding must be reported on Form  
you that you have filed an information return  
TIP  
1042.  
reporting on an incorrect name/TIN combination.  
You are then required to promptly furnish a “B” notice, or  
an acceptable substitute, to the payee. For further  
information, see Regulations section 31.3406(d)-5 and  
Pub. 1281, Backup Withholding for Missing and Incorrect  
Name/TIN(s).  
Pub. 515 has more information on Form 1042  
reporting, partnership withholding on effectively  
connected income, and dispositions of U.S. real  
TIP  
property interests by a foreign person.  
Additional information. For more information about  
If you receive two incorrect TIN notices within 3 years for  
the same account, follow the procedures in Regulations  
section 31.3406(d)-5(g) and Pub. 1281.  
backup withholding, see Pub. 1281.  
O. Penalties  
3. Notice from the IRS that payee is subject to  
backup withholding due to notified payee  
The following penalties generally apply to the person  
required to file information returns. The penalties apply to  
paper filers as well as to electronic filers.  
underreporting. You may choose to withhold on any  
reportable payment made to the account(s) subject to  
backup withholding after receipt of the notice, but you  
must withhold on any reportable payment made to the  
account more than 30 business days after you receive the  
notice. The IRS will notify you in writing when to stop  
withholding, or the payee may furnish you a written  
certification from the IRS stating when the withholding  
should stop. In most cases, the stop date will be January 1  
of the year following the year of the stop notice.  
For information on the penalty for failure to e-file,  
see Penalty, earlier, in part F.  
TIP  
Failure To File Correct Information Returns by  
the Due Date (Section 6721)  
If you fail to file a correct information return by the due  
date and you cannot show reasonable cause, you may be  
subject to a penalty. The penalty applies:  
You must notify the payee when withholding under  
If you fail to file timely,  
this procedure starts. For further information, see  
Regulations section 31.3406(c)-1(d).  
TIP  
If you fail to include all information required to be shown  
on a return, or  
4. Payee failure to certify that he or she is not  
subject to backup withholding. Withhold on reportable  
interest and dividends until the certification has been  
received.  
If you include incorrect information on a return.  
The penalty also applies:  
If you file on paper when you were required to e-file,  
If you report an incorrect TIN,  
For exceptions to these general timing rules, see  
If you fail to report a TIN, or  
section 3406(e).  
If you fail to file paper forms that are machine readable  
For special rules on backup withholding on  
and applicable revenue procedures provide for a  
machine-readable paper form.  
gambling winnings, see the separate Instructions  
for Forms W-2G and 5754.  
TIP  
The amount of the penalty is based on when you file  
the correct information return. The penalty is as follows.  
Reporting backup withholding. Report backup  
withholding on Form 945, Annual Return of Withheld  
Federal Income Tax. Also, report backup withholding and  
the amount of the payment on Forms W-2G, 1099-B,  
1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC,  
1099-NEC, 1099-OID, or 1099-PATR even if the amount of  
$60 per information return if you correctly file within 30  
days (by March 30 if the due date is February 28);  
maximum penalty $664,500 per year ($232,500 for small  
businesses, defined below).  
Gen. Instr. for Certain Info. Returns (2024)  
19  
       
$130 per information return if you correctly file more  
requirements, the penalty is at least $660 per information  
return with no maximum penalty.  
than 30 days after the due date but by August 1; maximum  
penalty $1,993,500 per year ($664,500 for small  
businesses).  
Failure To Furnish Correct Payee Statements  
(Section 6722)  
$330 per information return if you file after August 1 or  
you do not file required information returns; maximum  
penalty $3,987,000 per year ($1,329,000 for small  
businesses).  
If you fail to provide correct payee statements and you  
cannot show reasonable cause, you may be subject to a  
penalty. The penalty applies if you fail to provide the  
statement by the due date (January 31 for most returns;  
see the Guide to Information Returns, later), you fail to  
include all information required to be shown on the  
statement, or you include incorrect information on the  
statement. “Payee statement” has the same meaning as  
“statement to recipient” as used in part M.  
If you do not file corrections and you do not meet  
any of the exceptions to the penalty described  
!
CAUTION  
later, the penalty is $330 per information return.  
Small businesses—lower maximum penalties. You  
are a small business if your average annual gross receipts  
for the 3 most recent tax years (or for the period you were  
in existence, if shorter) ending before the calendar year in  
which the information returns were due are $5 million or  
less.  
The amount of the penalty is based on when you  
furnish the correct payee statement. It is a separate  
penalty, and is applied in the same manner as the penalty  
for failure to file correct information returns by the due date  
(section 6721), described earlier.  
Exceptions to the penalty. The following are exceptions  
to the failure-to-file penalty.  
Exception. An inconsequential error or omission is not  
considered a failure to include correct information. An  
inconsequential error or omission cannot reasonably be  
expected to prevent or hinder the payee from timely  
receiving correct information and reporting it on his or her  
income tax return or from otherwise putting the statement  
to its intended use. Errors and omissions that are never  
inconsequential are those relating to (a) a dollar amount,  
except as provided, later, with respect to the safe harbor  
for de minimis dollar amount errors; (b) a significant item  
in a payee's address; (c) the appropriate form for the  
information provided (that is, whether the form is an  
acceptable substitute for the official IRS form); and (d)  
whether the statement was furnished in person or by  
“statement mailing,when required.  
1. The penalty will not apply to any failure that you can  
show was due to reasonable cause and not to willful  
neglect. In general, you must be able to show that your  
failure was due to an event beyond your control or due to  
significant mitigating factors. You must also be able to  
show that you acted in a responsible manner and took  
steps to avoid the failure.  
2. An inconsequential error or omission is not  
considered a failure to include correct information. An  
inconsequential error or omission does not prevent or  
hinder the IRS from processing the return, from correlating  
the information required to be shown on the return with the  
information shown on the payee's tax return, or from  
otherwise putting the return to its intended use. Errors and  
omissions that are never inconsequential are those related  
to (a) a TIN, (b) a payee's surname, and (c) any money  
amount except as provided, later, with respect to the safe  
harbor for de minimis dollar amount errors.  
Intentional disregard of payee statement require-  
ments. If any failure to provide a correct payee statement  
is due to intentional disregard of the requirements to  
furnish a correct payee statement, the penalty is at least  
$660 per payee statement with no maximum penalty.  
3. De minimis rule for corrections. Even though you  
cannot show reasonable cause, the penalty for failure to  
file correct information returns will not apply to a certain  
number of returns if you:  
No penalty will be imposed on an educational  
institution that fails to provide the TIN of a student  
!
CAUTION  
on Form 1098-T if the institution certifies under  
a. Filed those information returns timely,  
penalty of perjury that it complied with the rules for  
obtaining the student’s TIN. See the current Instructions  
for Forms 1098-E and 1098-T for additional information.  
b. Either failed to include all the information required  
on a return or included incorrect information, and  
c. Filed corrections by August 1.  
Safe Harbor for De Minimis Dollar Amount  
Errors on Information Returns and Payee  
Statements Under Sections 6721 and 6722  
If one or more dollar amounts are incorrect on an  
information return filed with the IRS or on a payee  
statement furnished to a recipient, no correction of the  
dollar amount shall be required, and the return shall be  
treated as having been filed or the payee statement  
furnished as correct if:  
If you meet all the conditions in (a), (b), and (c) above,  
the penalty for filing incorrect returns will not apply to the  
greater of 10 information returns or 1/2 of 1% (0.005) of the  
total number of information returns you are required to file  
for the calendar year.  
4. Safe harbor for de minimis dollar amount errors.  
The difference between the dollar amount reported on  
the filed return or furnished payee statement and the  
correct amount is no more than $100, and  
Intentional disregard of filing requirements. If any  
failure to file a correct information return is due to  
intentional disregard of the filing or correct information  
The difference between the dollar amount reported for  
tax withheld on the filed return or furnished payee  
statement and the correct amount is no more than $25.  
20  
Gen. Instr. for Certain Info. Returns (2024)  
 
This safe harbor provision shall not apply if a recipient  
to whom a statement is required to be furnished elects to  
receive a corrected statement. In that case, a corrected  
return must be filed with the IRS and a corrected payee  
statement furnished to the recipient.  
For more information on safe harbor for de minimis  
dollar amount errors on information returns and payee  
statements, see sections 6721(c)(3) and 6722(c)(3), as  
modified by T.D. 9984.  
Substitute payments in lieu of dividends and tax-exempt  
interest (Form 1099-MISC).  
Acquisitions or abandonments of secured property  
(Form 1099-A).  
Cancellation of debt (Form 1099-C).  
Payments of attorneys' fees and gross proceeds paid to  
attorneys (Form 1099-NEC, Form 1099-MISC).  
Fish purchases for cash (Form 1099-MISC).  
Credits and interest for qualified tax credit bonds  
reported on Forms 1097-BTC and 1099-INT.  
Payment card and third party network transactions  
Forms 1099-B (QOF Reporting Only), 1099-Q,  
1099-QA, 1099-SA, 5498, 5498-ESA, 5498-QA,  
and 5498-SA (Section 6693)  
The penalties under sections 6721 and 6722 do not apply  
to:  
(Form 1099-K).  
Federal executive agency payments for services (Form  
1099-MISC). For additional reporting requirements, see  
Rev. Rul. 2003-66 on page 1115 of Internal Revenue  
Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdf.  
Payments made in a reportable policy sale (Form  
Forms  
Filed Under Code Section  
1400Z-2  
1099-LS). In addition, the following information returns are  
furnished to corporations, although the information returns  
do not report payments: Form 1099-SB, Seller’s  
Investment in Life Insurance Contract; and Form 1098-F,  
Fines, Penalties, and Other Amounts.  
Forms 1099-B (QOF reporting  
only)  
1099-SA and 5498-SA  
5498  
220(h) and 223(h)  
408(i) and 408(l)  
529(d) and 530(h)  
529A  
Reporting is generally required for all payments to  
partnerships. For example, payments of $600 or more  
made in the course of your trade or business to an  
architectural firm that is a partnership are reportable on  
Form 1099-MISC.  
1099-Q  
1099-QA and 5498-QA  
5498-ESA  
530(h)  
The penalty for failure to timely file Forms 1099-SA,  
5498-SA, 5498, 1099-Q, 1099-QA, 5498-QA, or  
Q. Earnings on Any IRA, Coverdell  
ESA, ABLE Account, Archer MSA, or  
HSA  
5498-ESA is $50 per return with no maximum, unless the  
failure is due to reasonable cause. See section 6693.  
Fraudulent Acknowledgments With Respect to  
Donations of Motor Vehicles, Boats, and  
Airplanes (Section 6720)  
If you are required under section 170(f)(12)(A) to furnish a  
contemporaneous written acknowledgment to a donor  
and you knowingly furnish a false or fraudulent Form  
1098-C, or knowingly fail to furnish a Form 1098-C within  
the applicable 30-day period, you may be subject to a  
penalty. See the current Instructions for Form 1098-C for  
more detailed information.  
Generally, income earned in any IRA, Coverdell ESA,  
ABLE account, Archer MSA, or HSA, such as interest or  
dividends, is not reported on Forms 1099. However,  
distributions from such arrangements or accounts must be  
reported on Form 1099-R, 1099-Q, 1099-QA, or 1099-SA.  
R. Certain Grantor Trusts  
Certain grantor trusts (other than WHFITs) may choose to  
file Forms 1099 rather than a separate statement attached  
to Form 1041, U.S. Income Tax Return for Estates and  
Trusts. If you have filed Form 1041 for a grantor trust in the  
past and you want to choose the Form 1099 filing method  
for 2024, you must have filed a final Form 1041 for 2023.  
To change reporting method, see Regulations section  
1.671-4(g) and the Instructions for Form 1041 and  
Schedules A, B, G, J, and K-1.  
Civil Damages for Fraudulent Filing of  
Information Returns (Section 7434)  
If you willfully file a fraudulent information return for  
payments you claim you made to another person, that  
person may be able to sue you for damages. You may  
have to pay $5,000 or more.  
For more information on WHFITs, see Widely held fixed  
P. Payments to Corporations and  
Partnerships  
S. Special Rules for Reporting  
Payments Made Through Foreign  
Intermediaries and Foreign  
Generally, payments to corporations are not reportable.  
See, for example, Regulations section 1.6049-4(c)(1)(ii).  
However, you must report payments to corporations for  
the following.  
Flow-Through Entities on Form 1099  
Medical and health care payments (Form 1099-MISC).  
Withheld federal income tax or foreign tax.  
If you are the payer and have received a Form W-8IMY  
from a foreign intermediary or flow-through entity, follow  
the instructions for completing Form 1099, later.  
Barter exchange transactions (Form 1099-B).  
Broker and barter transactions for an S corporation  
(Form 1099-B).  
Gen. Instr. for Certain Info. Returns (2024)  
21  
       
current basis, take into account separately their shares of  
an item of income paid to the entity, whether or not  
distributed, and must determine the character of the items  
of income as if they were realized directly from the  
sources from which they were realized by the entity. For  
example, partnerships, common trust funds, and simple  
trusts or grantor trusts are generally considered to be  
fiscally transparent with respect to items of income  
received by them.  
Definitions  
Foreign intermediary (FI). An FI is any person who is  
not a U.S. person and acts as a custodian, broker,  
nominee, or otherwise as an agent for another person,  
regardless of whether that other person is the beneficial  
owner of the amount paid, a flow-through entity, or another  
intermediary. The intermediary can be a qualified  
intermediary or a nonqualified intermediary.  
Qualified intermediary (QI). A QI is a person that is a  
party to a withholding agreement with the IRS (described  
in Regulations section 1.1441-1(e)(5)(iii)) and is:  
Presumption Rules  
For additional information including details on the  
An FFI (other than a U.S. branch of an FFI) that is a  
presumption rules, see the Instructions for the  
Requester of Forms W-8BEN, W-8BEN-E,  
TIP  
participating FFI (including a Reporting Model 2 FFI), an  
RDC FFI (including an FFI treated as a deemed-compliant  
FFI under an applicable IGA subject to due diligence and  
reporting requirements similar to those applicable to an  
RDC FFI under Regulations section 1.1471-5(f)(1),  
including the requirement to register with the IRS), or any  
other category of FFI identified in the QI agreement;  
W-8ECI, W-8EXP, and W-8IMY; and Pub. 515. To order,  
Assistance under part T.  
If you are the payer and do not have a Form W-9,  
appropriate Form W-8, or other valid documentation, or  
you cannot allocate a payment to a specific payee, prior to  
payment, you are required to use certain presumption  
rules to determine the following.  
A foreign person that has a home office or has a branch  
that is an eligible entity (as described in Regulations  
section 1.1441-1(e)(6)(ii), without regard to the  
requirement that the person be a QI);  
The status of the payee as a U.S. or foreign person.  
The classification of the payee as an individual, trust,  
A foreign branch or office of a U.S. financial institution  
or a foreign branch or office of a U.S. clearing  
organization; or  
estate, corporation, or partnership.  
See Regulations sections 1.1441-1(b)(3), 1.1441-5(d)  
and (e), 1.6045-1(g)(3)(ii), and 1.6049-5(d).  
A foreign entity not described above that the IRS  
accepts as a QI.  
For details on QI agreements, see Rev. Proc. 2017-15,  
2017-03 I.R.B. 437, available at IRS.gov/irb/  
Under these presumption rules, if you must presume  
that the payee is a U.S. nonexempt recipient subject to  
backup withholding, you must report the payment on a  
Form 1099. However, if before filing Form 1099 with the  
IRS the recipient is documented as foreign, then report the  
payment on a Form 1042-S.  
Nonqualified intermediary (NQI). An NQI is any  
intermediary that is not a U.S. person and that is not a QI.  
Foreign flow-through entity (FTE). An FTE is a foreign  
partnership (other than a withholding foreign partnership),  
a foreign simple trust or foreign grantor trust (other than a  
withholding foreign trust), or, for payments for which a  
reduced rate of withholding is claimed under an income  
tax treaty, any entity to the extent the entity is considered  
to be fiscally transparent under section 894 with respect to  
the payment by an interest holder's jurisdiction.  
Withholding foreign partnership or withholding  
foreign trust. A withholding foreign partnership or  
withholding foreign trust is a foreign partnership or a  
foreign simple or grantor trust that has entered into a  
withholding agreement with the IRS in which it agrees to  
assume primary withholding responsibility for all payments  
that are made to it for its partners, beneficiaries, or  
owners. See Rev. Proc. 2017-21, 2017-6 I.R.B. 791,  
procedures for entering into a withholding foreign  
partnership or trust agreement.  
Nonwithholding foreign partnership, simple trust,  
or grantor trust. A nonwithholding foreign partnership is  
any foreign partnership other than a withholding foreign  
partnership. A nonwithholding foreign simple trust is any  
foreign simple trust that is not a withholding foreign trust. A  
nonwithholding foreign grantor trust is any foreign grantor  
trust that is not a withholding foreign trust.  
Fiscally transparent entity. An entity is treated as  
fiscally transparent with respect to an item of income to  
the extent that the interest holders in the entity must, on a  
Conversely, if you must presume that the payee is a  
foreign recipient and prior to filing Form 1042-S with the  
IRS you discover that the payee is a U.S. nonexempt  
recipient based on documentation, then report all  
payments made to that payee during the calendar year on  
a Form 1099.  
If you use the 90-day grace period rule to presume a  
payee is foreign, you must file a Form 1042-S to report all  
payments subject to withholding during the grace period.  
If, after the grace period expires, you discover that the  
payee is a U.S. nonexempt recipient subject to backup  
withholding, you must file a Form 1099 for all payments  
made to that payee after the expiration of the grace  
period.  
Rules for Payments Made to U.S. Nonexempt  
Recipients Through a QI, NQI, or FTE  
If you are the payer making a payment through a QI, NQI,  
or FTE for a U.S. nonexempt recipient on whose behalf the  
QI, NQI, or FTE is acting, use the following rules to  
complete Form 1099.  
Known recipient. If you know that a payee is a U.S.  
nonexempt recipient and have the payee's name, address,  
and TIN (if a TIN has been provided), you must complete  
the Form 1099 with that information unless you are not  
required to report the payment under Regulations section  
1.6049-4(c)(4) (applicable only to certain payments to  
22  
Gen. Instr. for Certain Info. Returns (2024)  
     
specified FFIs). Also, on the second name line below the  
recipient's name, enter “IMY” followed by the name of the  
QI, NQI, or FTE.  
3. An NQI or QI that provides another payer all the  
information sufficient for that payer to complete Form 1099  
reporting. For example, see Regulations section  
1.6049-5(b)(14). However, if an NQI or QI does not  
provide sufficient information for another payer to report a  
payment on Form 1099, the intermediary must report the  
payment.  
4. A payment made by certain FFIs for which an  
exception to reporting applies under Regulations section  
1.6049-4(c)(4).  
For payments made to multiple recipients (a) enter the  
name of the recipient whose status you relied on to  
determine the applicable rate of withholding; and (b) on  
the second name line, enter “IMY” followed by the name of  
the QI, NQI, or FTE. However, if the QI has assumed  
primary Form 1099 reporting or backup withholding  
responsibility, you are not required to issue the Form 1099  
or to backup withhold. See Qualified intermediary (QI),  
earlier.  
Unknown recipient. If you cannot reliably associate a  
payment with valid documentation and are required to  
presume a payee is a U.S. nonexempt recipient, do the  
following.  
Rules for Reporting Payments Initially Reported  
on Form 1042-S  
If an NQI or QI receives a Form 1042-S made out to an  
“unknown recipient” and the NQI or QI has actual  
knowledge that the payee of the income is a U.S.  
nonexempt recipient, it must file a Form 1099 even if the  
payment has been subject to withholding by another  
payer. The NQI or QI reports the amount withheld by the  
other payer on Form 1099 as federal income tax withheld.  
1. File a Form 1099 and enter “unknown recipient” on  
the first name line.  
2. On the second name line, enter “IMY” followed by  
the name of the NQI or FTE.  
3. Enter the EIN of the NQI or FTE, if applicable, in the  
T. How To Get Tax Help  
Information Reporting Program Customer  
Service Section  
For answers to your questions about reporting on Forms  
1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G,  
and W-3, call the Technical Services Operation (TSO) toll  
free at 866-455-7438 or 304-263-8700 (not toll free). Deaf  
or hard of hearing customers may call any of our toll-free  
numbers using their choice of relay service.  
Other tax-related matters. For other tax information  
related to business returns or accounts, call  
800-829-4933.  
recipient's TIN box.  
4. Furnish a copy of the Form 1099 with “unknown  
recipient” to the NQI or FTE who is acting on the  
recipient's behalf.  
A payer that is required to report payments made  
to a U.S. nonexempt recipient account holder but  
!
CAUTION  
does not receive the necessary allocation  
information cannot report those payments on a pro rata  
basis. Report unallocated payments using the  
presumption rules described above.  
Rules for Non-U.S. Payers  
Deaf or hard of hearing customers may call any of our  
Non-U.S. payers (foreign persons that are not U.S. payers)  
generally have the same reporting obligations as U.S.  
payers. A U.S. payer is anyone who is:  
toll-free numbers using their choice of relay service.  
Internal Revenue Bulletin (IRB)  
A U.S. person;  
The IRB, published weekly, contains newly issued  
regulations, notices, announcements, legislation, court  
decisions, and other items of general interest. You may  
find this publication useful to keep you up to date with  
current developments. See How To Get Forms,  
Any U.S. governmental agency;  
A controlled foreign corporation (CFC);  
A foreign partnership that has one or more U.S.  
partners who, in the aggregate, hold more than 50% of the  
gross income derived from the conduct of a U.S. trade or  
business;  
A foreign person who owns 50% or more of the gross  
The Taxpayer Advocate Service (TAS) Is Here To  
Help You  
income that is effectively connected with a U.S. trade or  
business; or  
A U.S. branch or territory financial institution described  
in Regulations section 1.1441-1(b)(2)(iv) that is treated as  
a U.S. person.  
What Is TAS?  
TAS is an independent organization within the IRS that  
helps taxpayers and protects taxpayer rights. Their job is  
to ensure that every taxpayer is treated fairly and that you  
know and understand your rights under the Taxpayer Bill  
For more information, see Regulations section  
1.6049-5(c)(5).  
Exceptions. The following payments are not subject to  
reporting by a non-U.S. payer.  
1. A foreign source payment paid and received outside  
the United States. For example, see Regulations section  
1.6049-4(f)(16).  
How Can You Learn About Your Taxpayer Rights?  
2. Gross proceeds from a sale effected outside the  
The Taxpayer Bill of Rights describes 10 basic rights that  
all taxpayers have when dealing with the IRS. Go to  
TaxpayerAdvocate.IRS.gov to help you understand what  
United States. See Regulations section 1.6045-1(a).  
Gen. Instr. for Certain Info. Returns (2024)  
23  
   
these rights mean to you and how they apply. These are  
be filled out online and Copy A can be printed and filed  
with the IRS using Form 1096.  
your rights. Know them. Use them.  
Mail. You can send your order for forms,  
instructions, and publications to the address  
below. You should receive a response within 10  
business days after your request is received.  
What Can TAS Do for You?  
TAS can help you resolve problems that you can't resolve  
with the IRS. And their service is free. If you qualify for  
their assistance, you will be assigned to one advocate  
who will work with you throughout the process and will do  
everything possible to resolve your issue. TAS can help  
you if:  
Internal Revenue Service  
1201 N. Mitsubishi Motorway  
Bloomington, IL 61705-6613  
Your problem is causing financial difficulties for you,  
Online. Go to IRS.gov 24 hours a day, 7 days a  
your family, or your business;  
You face (or your business is facing) an immediate  
week to do the following.  
threat of adverse action; or  
Access commercial tax preparation and e-file services.  
Research your tax questions online.  
You've tried repeatedly to contact the IRS but no one  
has responded, or the IRS hasn't responded by the date  
promised.  
Search publications online by topic or keyword.  
Use the online Internal Revenue Code, regulations, or  
other official guidance.  
How Can You Reach TAS?  
View IRBs published in the last few years.  
Sign up to receive local and national tax news by email.  
and Puerto Rico. Your local advocate's number is in your  
Us. You can also call them at 877-777-4778.  
Comments and Suggestions  
We welcome your comments about this publication and  
your suggestions for future editions.  
How Else Does TAS Help Taxpayers?  
You can send your comments through IRS.gov/  
TAS works to resolve large-scale problems that affect  
many taxpayers. If you know of one of these broad issues,  
report it to them at IRS.gov/SAMS. Be sure to not include  
any personal taxpayer information.  
Or you can write to the Internal Revenue Service, Tax  
Forms and Publications, 1111 Constitution Ave. NW,  
IR-6526, Washington, DC 20224.  
Although we can’t respond individually to each  
comment received, we do appreciate your feedback and  
will consider your comments and suggestions as we  
revise our tax forms, instructions, and publications. Don’t  
send tax questions, tax returns, or payments to the above  
address.  
TAS for Tax Professionals  
TAS can provide a variety of information for tax  
professionals, including tax law updates and guidance,  
TAS programs, and ways to let TAS know about systemic  
problems you've seen in your practice.  
Privacy Act and Paperwork Reduction  
Act Notice  
How To Get Forms, Publications, and Other  
Assistance  
Getting tax forms, instructions, and publications. Go  
to IRS.gov/Forms to download current and prior-year  
forms, instructions, and publications.  
Go to IRS.gov/OrderForms to order current forms,  
instructions, and publications; call 800-829-3676 to order  
prior-year forms and instructions. The IRS will process  
your order for forms and publications as soon as possible.  
Don’t resubmit requests you’ve already sent us. You can  
get some forms and publications faster online.  
We ask for the information on these forms to carry out the  
Internal Revenue laws of the United States. You are  
required to give us the information. We need it to figure  
and collect the right amount of tax.  
Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,  
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,  
6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,  
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,  
6050U, 6050W, 6050X, 6050Y, and their regulations  
require you to file an information return with the IRS and  
furnish a statement to recipients. Section 6109 and its  
regulations require you to provide your TIN on what you  
file.  
Because the IRS processes paper forms by  
machine (optical character recognition  
!
CAUTION  
equipment), you cannot file Form 1096 or Copy A  
of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you  
print from the IRS website. However, you can use Copy B  
from those sources to provide recipient statements.  
Routine uses of this information include giving it to the  
Department of Justice for civil and criminal litigation, and  
to cities, states, the District of Columbia, and U.S.  
commonwealths and territories for use in administering  
their tax laws. We may also disclose this information to  
other countries under a tax treaty, to federal and state  
Exception. Forms 1097-BTC, 1098-C, 1098-MA,  
1099-CAP, 1099-H, 1099-LTC, 1099-Q, 1099-QA,  
1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA can  
24  
Gen. Instr. for Certain Info. Returns (2024)  
   
agencies to enforce federal nontax criminal laws, or to  
federal law enforcement and intelligence agencies to  
combat terrorism. If you fail to provide this information in a  
timely manner, or provide false or fraudulent information,  
you may be subject to penalties.  
You are not required to provide the information  
requested on a form that is subject to the Paperwork  
Reduction Act unless the form displays a valid OMB  
control number. Books or records relating to a form or its  
instructions must be retained as long as their contents  
may become material in the administration of any Internal  
Revenue law. Generally, tax returns and return information  
are confidential, as required by section 6103. The time  
needed to complete and file the following forms will vary  
depending on individual circumstances. The estimated  
average times are:  
Burden estimates are based upon current statutory  
requirements as of October 2023. Estimates of burden do  
not reflect any future legislative changes that may affect  
the 2024 tax year. Any changes to burden estimates will  
be included in the IRS’s annual Paperwork Reduction Act  
submission to the Office of Management and Budget  
(OMB) and will be made publicly available on RegInfo.gov.  
If you have comments concerning the accuracy of these  
time estimates, we would be happy to hear from you. You  
can send your comments from IRS.gov/FormComments.  
Or you can write to the Internal Revenue Service, Tax  
Forms and Publications, 1111 Constitution Ave. NW,  
IR-6526, Washington, DC 20224. Do not send these  
forms to this address. Instead, see part D.  
1096  
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14 minutes  
19 minutes  
15 minutes  
18 minutes  
7 minutes  
1097-BTC*  
1098  
.
.
.
.
.
.
.
1098-C*  
1098-E  
1098-F  
1098-MA  
1098-Q  
1098-T  
1099-A  
1099-B  
1099-C  
.
.
7 minutes  
14 minutes  
8 minutes  
13 minutes  
9 minutes  
30 minutes  
13 minutes  
11 minutes  
28 minutes  
18 minutes  
18 minutes  
13 minutes  
28 minutes  
7 minutes  
13 minutes  
18 minutes  
14 minutes  
23 minutes  
15 minutes  
13 minutes  
10 minutes  
25 minutes  
8 minutes  
11 minutes  
7 minutes  
11 minutes  
12 minutes  
24 minutes  
7 minutes  
.
.
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.
1099-CAP*  
1099-DIV  
.
1099-G  
1099-H  
.
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.
.
.
1099-INT  
1099-K  
.
1099-LS  
1099-LTC  
1099-MISC  
1099-NEC  
1099-OID  
.
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1099-PATR  
1099-Q  
1099-QA  
1099-R  
.
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1099-S  
1099-SA  
1099-SB  
3921*  
3922*  
5498  
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.
5498-ESA  
5498-QA  
5498-SA  
.
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.
11 minutes  
10 minutes  
24 minutes  
W-2G  
.
.
* Privacy Act does not pertain to this form.  
Gen. Instr. for Certain Info. Returns (2024)  
25  
Guide to Information Returns  
If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed,  
the due date is the next business day. Leap years do not impact the due date. See Announcement 91-179, 1991-49  
I.R.B. 78, for more information.  
Due Date  
To Recipient  
(unless  
Form  
Title  
What To Report  
Amounts To Report  
To IRS  
indicated  
otherwise)  
1042-S  
Foreign Person's U.S. Income such as interest, dividends, royalties, pensions and annuities,  
Source Income etc., and amounts withheld under chapter 3. Also, distributions of  
See form instructions  
March 15  
March 15  
Subject to Withholding effectively connected income by publicly traded partnerships or  
nominees.  
1097-BTC  
Bond Tax Credit  
Tax credit bond credits to bondholders.  
On or before the  
15th day of the  
2nd calendar  
month after the  
close of the  
All amounts  
February 28*  
calendar month in  
which the credit is  
allowed  
1098  
Mortgage Interest  
Statement  
Mortgage interest (including points) and certain mortgage insurance  
premiums you received in the course of your trade or business from  
individuals and reimbursements of overpaid interest.  
(To Payer/  
Borrower)  
January 31  
$600 or more  
February 28*  
February 28*  
1098-C  
Contributions of Motor Information regarding a donated motor vehicle, boat, or airplane.  
Vehicles, Boats, and  
Airplanes  
(To Donor)  
30 days from date  
of sale or  
Gross proceeds of  
more than $500  
contribution  
1098-E  
1098-F  
Student Loan Interest Student loan interest received in the course of your trade or business.  
Statement  
$600 or more  
February 28*  
N/A  
January 31  
Fines, Penalties, and Statement furnished by a government or governmental entity regarding  
Other Amounts  
payments required by a court order or agreement with respect to a  
violation or potential violation of law.  
$50,000 or more  
N/A  
1098-MA  
1098-Q  
Mortgage Assistance Assistance payments paid to homeowners from funds allocated from the  
Payments  
Housing Finance Agency Innovation Fund for the Hardest Hit Housing  
Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan  
Program.  
All amounts  
All amounts  
February 28  
February 28  
January 31  
Qualifying Longevity  
Annuity Contract  
Information  
Status of a contract that is intended to be a qualifying longevity annuity  
contract (QLAC), defined in section A-17 of Regulations section 1.401(a)  
(9)-6, that is purchased or held under any plan, annuity, or account  
described in section 401(a), 403(a), 403(b), or 408 (other than a Roth  
IRA) or eligible governmental plan under section 457(b).  
January 31  
January 31  
1098-T  
1099-A  
Tuition Statement  
Qualified tuition and related expenses, reimbursements or refunds, and  
scholarships or grants (optional).  
See instructions  
All amounts  
February 28*  
February 28*  
Acquisition or  
Abandonment of  
Secured Property  
Information about the acquisition or abandonment of property that is  
security for a debt for which you are the lender.  
(To Borrower)  
January 31  
1099-B  
Proceeds From  
Broker and Barter  
Exchange  
Sales or redemptions of securities, futures transactions, commodities,  
and barter exchange transactions (including payments reported pursuant  
to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or  
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)).  
All amounts  
February 28*  
February 28*  
February 15**  
January 31  
Transactions  
1099-C  
Cancellation of Debt  
Cancellation of a debt owed to a financial institution, the federal  
government, a credit union, RTC, FDIC, NCUA, a military department, the  
U.S. Postal Service, the Postal Rate Commission, or any organization  
having a significant trade or business of lending money.  
$600 or more  
1099-CAP  
Changes in Corporate Information about cash, stock, or other property from an acquisition of  
Control and Capital  
Structure  
(To Shareholders)  
January 31, (To  
Clearing  
control or the substantial change in capital structure of a corporation.  
Over $1,000  
February 28*  
Organization)  
January 5  
1099-DIV  
Dividends and  
Distributions  
Distributions, such as dividends, capital gain distributions, or nontaxable  
distributions, that were paid on stock and liquidation distributions  
(including distributions reported pursuant to an election described in  
Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in  
Regulations section 1.1471-4(d)(2)(iii)(A)).  
$10 or more, except  
$600 or more for  
liquidations  
February 28*  
February 28*  
January 31**  
January 31  
1099-G  
Certain Government  
Payments  
Unemployment compensation, state and local income tax refunds,  
agricultural payments, and taxable grants.  
$10 or more for refunds  
and unemployment  
* The due date is March 31 if filed electronically.  
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.  
26  
Gen. Instr. for Certain Info. Returns (2024)  
   
Guide to Information Returns (continued)  
Due Date  
To Recipient  
Form  
Title  
What To Report  
Amounts To Report  
To IRS  
(unless indicated  
otherwise)  
1099-H  
Health Coverage Tax  
Credit (HCTC)  
Advance Payments  
Health insurance premiums paid on behalf of certain individuals.  
All amounts  
February 28*  
January 31  
1099-INT  
Interest Income  
Interest income (including payments reported pursuant to an election  
described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as  
described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount  
subject to an election under section 1278(b). Tax-exempt interest and  
U.S. Savings Bonds and Treasury obligations interest are also reported  
on this form.  
$10 or more ($600 or  
more in some cases)  
February 28*  
February 28*  
January 31**  
1099-K  
Payment Card and  
Third Party Network  
Transactions  
Payment card transactions.  
All amounts  
January 31  
Third party network transactions.  
more than $600  
1099-LS  
Reportable Life  
Insurance Sale  
Payments made to a payment recipient in a reportable policy sale.  
(To Reportable  
Policy Sale Payment  
Recipient) February  
15, (To issuer)  
All amounts***  
All amounts  
February 28*  
February 28*  
January 15 or earlier  
as required by  
Regulations section  
1.6050Y-2(d)(2)(i)  
(A)  
Long-Term Care and  
Accelerated Death  
Benefits  
Payments under a long-term care insurance contract and accelerated  
death benefits paid under a life insurance contract or by a viatical  
settlement provider.  
1099-LTC  
January 31  
1099-MISC Miscellaneous  
Information  
Rent or royalty payments; prizes and awards that are not for services,  
such as winnings on TV or radio shows (including payments reported  
pursuant to an election described in Regulations section 1.1471-4(d)(5)  
(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)  
(A)).  
$600 or more, except  
$10 or more for royalties  
Payments to crew members by owners or operators of fishing boats  
including payments of proceeds from sale of catch.  
All amounts  
All amounts  
January 31**  
Section 409A income from nonqualified deferred compensation plans  
(NQDCs).  
Payments to a physician, physicians' corporation, or other supplier of  
health and medical services. Issued mainly by medical assistance  
programs or health and accident insurance plans.  
$600 or more  
February 28*  
Fish purchases paid in cash for resale.  
Crop insurance proceeds.  
$600 or more  
$600 or more  
Substitute dividends and tax-exempt interest payments reportable by  
brokers.  
February 15**  
February 15**  
$10 or more  
Gross proceeds paid to attorneys.  
$600 or more  
A U.S. account for chapter 4 purposes to which you made no payments  
during the year that are reportable on any applicable Form 1099 (or a  
U.S. account to which you made payments during the year that do not  
reach the applicable reporting threshold for any applicable Form 1099)  
reported pursuant to an election described in Regulations section  
1.1471-4(d)(5)(i)(A).  
All amounts  
(including $0)  
January 31**  
Aggregated direct sales of consumer goods for resale.  
$5,000 or more  
$600 or more  
$5,000 or more  
1099-NEC Nonemployee  
Compensation  
Payments for services performed for a trade or business by people not  
treated as its employees (including payments reported pursuant to an  
election described in Regulations section 1.1471-4(d)(5)(i)(A) or  
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)).  
Examples: fees to subcontractors or directors and golden parachute  
payments.  
January 31  
January 31  
Aggregated direct sales of consumer goods for resale.  
1099-OID  
Original Issue  
Discount  
Original issue discount (including amounts reported pursuant to an  
election described in Regulations section 1.1471-4(d)(5)(i)(A) or  
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A));  
market discount subject to an election under section 1278(b). OID on  
U.S. Treasury obligations and tax-exempt OID are also reported on this  
form. Stated interest (other than stated interest that is OID) may be  
reported on this form.  
$10 or more  
February 28*  
January 31**  
* The due date is March 31 if filed electronically.  
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.  
*** See Regulations sections 1.6050Y-1(a)(16)(ii) and 1.6050Y-2(f)(2) for exceptions for amounts paid to persons other than sellers. Also, no amounts are required to be reported on  
statements furnished to issuers. See Regulations section 1.6050Y-2(d)(2)(i)(A).  
Gen. Instr. for Certain Info. Returns (2024)  
27  
Guide to Information Returns (continued)  
Due Date  
To Recipient  
(unless indicated  
otherwise)  
Amounts To  
Report  
Form  
Title  
What To Report  
To IRS  
1099-PATR  
Taxable Distributions Distributions from cooperatives passed through to their patrons  
Received From  
Cooperatives  
including any domestic production activities deduction and certain  
pass-through credits.  
$10 or more  
February 28*  
January 31  
1099-Q  
Payments From  
Qualified Education  
Programs (Under  
Sections 529 and  
530)  
Earnings from qualified tuition programs and Coverdell ESAs.  
All amounts  
All amounts  
February 28*  
February 28  
January 31  
January 31  
1099-QA  
1099-R  
Distributions From  
ABLE Accounts  
Distributions from ABLE accounts.  
Distributions From  
Distributions from retirement or profit-sharing plans, any IRA,  
Pensions, Annuities, insurance contracts, and IRA recharacterizations (including payments  
Retirement or  
reported pursuant to an election described in Regulations section  
$10 or more  
February 28*  
January 31  
Profit-Sharing Plans, 1.1471-4(d)(5)(i)(B) or reported as described in Regulations section  
IRAs, Insurance  
Contracts, etc.  
1.1471-4(d)(2)(iii)(A)).  
1099-S  
Proceeds From Real Gross proceeds from the sale or exchange of real estate and certain  
Estate Transactions royalty payments.  
Generally, $600 or  
more  
February 28*  
February 28*  
February 15  
January 31  
1099-SA  
Distributions From an Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.  
HSA, Archer MSA, or  
Medicare Advantage  
MSA  
All amounts  
All amounts  
All amounts  
1099-SB  
3921  
Seller’s Investment in Seller’s investment in a life insurance contract as determined by the  
February 28* (except February 15 (except  
Life Insurance  
Contract  
issuer.  
as provided in  
Regulations section  
1.6050Y-3(c))  
as provided in  
Regulations section  
1.6050Y-3(d)(2))  
Exercise of an  
Incentive Stock  
Option Under Section  
422(b)  
Transfer of stock pursuant to the exercise of an incentive stock option  
under section 422(b).  
February 28*  
January 31  
3922  
Transfer of Stock  
Acquired Through an under section 423(c).  
Employee Stock  
Purchase Plan Under  
Section 423(c)  
Transfer of stock acquired through an employee stock purchase plan  
All amounts  
All amounts  
February 28*  
January 31  
5498  
IRA Contribution  
Information  
Contributions (including rollover contributions) to any individual  
(To Participant)  
For FMV/RMD/  
SIMPLE IRA  
retirement arrangement (IRA), including a SEP, SIMPLE, and Roth  
IRA; Roth conversions; IRA recharacterizations; and the fair market  
value (FMV) of the account (including information on hard-to-value  
assets).  
May 31  
contributions,  
January 31;  
For all other  
contributions, May 31  
5498-ESA  
5498-QA  
5498-SA  
W-2G  
Coverdell ESA  
Contribution  
Information  
Contributions (including rollover contributions) to a Coverdell ESA.  
Contributions (including rollover contributions) to an ABLE account.  
All amounts  
All amounts  
All amounts  
May 31  
May 31  
May 31  
April 30  
ABLE Account  
Contributions  
Information  
March 15  
HSA, Archer MSA, or Contributions to an HSA (including transfers and rollovers) or Archer  
Medicare Advantage MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage  
MSA Information  
(To Participant)  
May 31  
MSA.  
Certain Gambling  
Winnings  
Gambling winnings from horse racing, dog racing, jai alai, lotteries,  
keno, bingo, slot machines, sweepstakes, wagering pools, poker  
tournaments, etc.  
Generally, $600 or  
more; $1,200 or  
more from bingo or  
slot machines;  
$1,500 or more  
from keno  
February 28*  
January 31  
* The due date is March 31 if filed electronically.  
28  
Gen. Instr. for Certain Info. Returns (2024)  
Type of Payment  
Report on Form  
Types of Payments  
Foreign persons' income  
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1042-S  
W-2  
1099-DIV  
W-2G  
401(k) contributions  
404(k) dividend  
Gambling winnings  
.
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.
Below is an alphabetic list of some payments and the  
forms to file and report them on. However, it is not a  
complete list of all payments, and the absence of a  
payment from the list does not indicate that the payment is  
not reportable. For instructions on a specific type of  
payment, see the separate instructions in the form(s)  
listed.  
.
.
.
.
Golden parachute—employee  
Golden parachute—nonemployee  
Grants—taxable  
Health care services  
Health coverage tax credit (HCTC) advance .payments  
Health savings accounts:  
W-2  
1099-NEC  
1099-G  
1099-MISC  
1099-H  
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Type of Payment  
Report on Form  
—Contributions  
—Distributions  
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5498-SA  
1099-SA  
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ABLE accounts:  
—Contributions  
—Distributions  
Abandonment  
Accelerated death benefits  
Acquisition of control  
Agriculture payments  
Income attributable to domestic production activities, deduction  
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5498-QA  
1099-QA  
1099-A  
1099-LTC  
1099-CAP  
1099-G  
W-2  
for  
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1099-PATR  
1099-G  
1099-MISC  
1099-INT  
1099-INT  
1098  
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Income tax refunds—state and local  
Indian gaming profits paid to tribal members  
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Interest income  
Tax-exempt  
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Interest, mortgage  
IRA contributions  
IRA distributions  
Life insurance contract distributions  
Liquidation—distributions  
Loans, distribution from pension plan  
Long-term care benefits  
Medicare Advantage MSAs:  
Allocated tips  
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5498  
1099-R  
1099-R, 1099-LTC  
1099-DIV  
1099-R  
Alternate TAA payments  
1099-G  
1099-R  
Annuities  
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Archer MSAs:  
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—Contributions  
—Distributions  
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5498-SA  
1099-SA  
1099-MISC  
W-2  
1099-NEC  
W-2  
1099-NEC  
1099-B  
1097-BTC  
W-2  
1099-NEC  
1099-B  
1099-C  
1099-DIV  
W-2  
1099-NEC  
1099-CAP  
1099-R  
W-2  
1099-NEC  
1099-B  
W-2  
1099-NEC  
1098-C  
1099-R  
5498-ESA  
1099-Q  
1099-MISC  
1099-MISC  
1099-R  
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1099-LTC  
Attorney, fees and gross proceeds  
Auto reimbursements—employee  
Auto reimbursements—nonemployee  
—Contributions  
—Distributions  
Medical services  
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