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
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
Page
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
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
of time to furnish statements to recipients, later, for more
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
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
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
K. Filer's Name, Taxpayer Identification Number
M. Statements to Recipients (Beneficiaries,
Borrowers, Debtors, Donors, Employees,
Insureds, Participants, Payment or Credit
Recipients, Payers, Policyholders, Sellers,
Shareholders, Students, Transferors, or
Q. Earnings on Any IRA, Coverdell ESA, ABLE
S. Special Rules for Reporting Payments Made
Through Foreign Intermediaries and Foreign
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
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
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
information.
Instructions for Form 1097-BTC.
Instructions for Form 1098.
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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
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
instructions for each form on the webpage via the link.
Assistance, later.
Guide to Information Returns
return reporting rules.
Successor/predecessor reporting. A successor
business entity (a corporation, partnership, or sole
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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/
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)
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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
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.
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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
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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.
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account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S.
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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
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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.
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account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S.
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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.
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.
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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
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CAUTION
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
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.
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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
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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
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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
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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)
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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.
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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.
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electronically by January 31, 2025.
Form 1099-SB is generally due by February 28, 2025,
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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
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
address that corresponds with the city of the address
where you would otherwise mail your information returns
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
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
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
paying agents, etc., later. For information about filing
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
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
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
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
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.
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
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,
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
waiver from e-filing, later.
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
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
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
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
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
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
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
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 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,
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,
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.
payer name and/or TIN, earlier.
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
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
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
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
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
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.
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
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
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
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
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
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.
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
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
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
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
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.
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
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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.
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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,
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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).
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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;
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
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.
Sections 6721 and 6722, later.
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.
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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
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
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.
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,
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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,
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
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
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
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
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:
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Your problem is causing financial difficulties for you,
•
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.
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Sign up to receive local and national tax news by email.
TAS has offices in every state, the District of Columbia,
Comments and Suggestions
We welcome your comments about this publication and
your suggestions for future editions.
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
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
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TAS can provide a variety of information for tax
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TAS programs, and ways to let TAS know about systemic
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Privacy Act and Paperwork Reduction
Act Notice
How To Get Forms, Publications, and Other
Assistance
Getting tax forms, instructions, and publications. Go
forms, instructions, and publications.
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
If you have comments concerning the accuracy of these
time estimates, we would be happy to hear from you. You
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
1096
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14 minutes
19 minutes
15 minutes
18 minutes
7 minutes
1097-BTC*
1098
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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
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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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5498-SA
1099-SA
1099-MISC
W-2
1099-NEC
1099-R
1098-MA
1098
W-2
1099-NEC
.
Awards—employee
Awards—nonemployee
Barter exchange income
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Mileage—employee
Mileage—nonemployee
Military retirement
Mortgage assistance payments
Mortgage interest
Moving expense
Bond tax credit
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Bonuses—employee
Bonuses—nonemployee
Broker transactions
Cancellation of debt
Capital gain distributions
Car expense—employee
Car expense—nonemployee
Changes in capital structure
Charitable gift annuities
Commissions—employee
Commissions—nonemployee
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Nonemployee compensation
Nonqualified deferred compensation:
—Beneficiary
—Employee
Nonemployee
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1099-R
W-2
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1099-NEC
1099-OID
1099-OID
1099-PATR
1099-K
1099-R
1098
W-2
1099-NEC
1099-R
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Original issue discount (OID)
Tax-exempt OID
Patronage dividends
Payment card transactions
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Commodities transactions
Compensation—employee
Compensation—nonemployee
Contributions of motor vehicles, boats, and airplanes
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Pensions
Points
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Prizes—employee
Prizes—nonemployee
Cost of current life insurance protection
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Coverdell ESA contributions
Coverdell ESA distributions
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Profit-sharing plan
Punitive damages
Qualified longevity annuity contract
Qualified plan distributions
Qualified tuition program payments
Real estate transactions
Recharacterized IRA contributions
Refund—state and local tax
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1099-MISC
1098-Q
Crop insurance proceeds
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Damages
Death benefits
Debt cancellation
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1099-R
1099-Q
1099-S
.
1099-C
W-2
.
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Dependent care payments
Direct rollovers
1099-R, 5498
1099-G
1099-MISC
1099-LS
1099-R
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1099-Q, 1099-R,
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5498
Rents
Reportable policy sale
Retirement
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Direct sales of consumer products for resale
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1099-MISC,
1099-NEC
1099-MISC
1099-C
1099-DIV
1098-C
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Directors' fees
Discharge of indebtedness
Dividends
Donation of motor vehicle
Education loan interest
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Roth conversion IRA contributions
Roth conversion IRA distributions
Roth IRA contributions
Roth IRA distributions
5498
1099-R
5498
1099-R
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1098-E
W-2
W-2
1099-R
Royalties
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1099-MISC, 1099-S
1099-S
Employee business expense reimbursement
Employee compensation
Timber—pay-as-cut contract
Sales:
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Excess deferrals, excess contributions-distributions
Exercise of incentive stock option under section 422(b)
—Real estate
—Securities
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1099-S
1099-B
1099-R
1099-SB
W-2, 5498
1099-R
W-2
3921
W-2
1099-NEC
1099-MISC
1099-MISC
1099-A
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Fees—employee
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Section 1035 exchange
Seller’s investment in life insurance contract
SEP contributions
SEP distributions
Fees—nonemployee
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Fishing boat crew members proceeds
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Fish purchases for cash
Foreclosures
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Severance pay
Sick pay
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W-2
Gen. Instr. for Certain Info. Returns (2024)
29
Type of Payment
Report on Form
SIMPLE contributions
SIMPLE distributions
Student loan interest
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W-2, 5498
1099-R
1098-E
Substitute payments in lieu of dividends or tax-exempt
interest
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1099-MISC
W-2
Supplemental unemployment
Tax refunds—state and local
1099-G
1099-K
W-2
5498
1099-R
Third party network transactions
Tips
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Traditional IRA contributions
Traditional IRA distributions
.
Transfer of stock acquired through an employee stock purchase
plan under section 423(c)
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3922
1098-T
1099-G
W-2
1099-NEC
W-2
Tuition
Unemployment benefits
.
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Vacation allowance—employee
Vacation allowance—nonemployee
Wages .
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30
Gen. Instr. for Certain Info. Returns (2024)