Table of Contents

• General Instructions for Forms 1099, 1098, 5498, and W-2G - Introductory Material
  • Reminder
  • What's New
    • Hurricane Relief Provisions
    • Other Changes
  • Items You Should Note
    • Photographs of Missing Children
    • Available Products
    • Reporting Backup Withholding on Forms 1099 and W-2G
    • Form 945. Withholding Tax Return
    • Use Form 1096 To Send Forms to the IRS
    • Substitute Statements to Recipients
    • Guide to Information Returns
    • Taxpayer Identification Number (TIN) Matching
  • Need Help?
    • Information Reporting Customer Service Site
    • Internal Revenue Bulletin
    • Unresolved Tax Issues
    • How To Get Forms and Publications
  • Backup Withholding
  • Penalties
    • Failure To File Correct Information Returns by the Due Date (Section 6721)
    • Failure To Furnish Correct Payee Statements (Section 6722)
    • Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and 5498-SA
    • Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes (Section 6720)
    • Civil Damages for Fraudulent Filing of Information Returns
  • Electronic/Magnetic Media Reporting
  • Paper Document Reporting
• General Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
  • A. Who Must File
  • B. When To File
  • C. Where To File
  • D. Filing Returns With the IRS
  • E. Shipping and Mailing
  • F. Recipient Names and Taxpayer Identification Numbers (TINs)
  • G. Filer's Name, Identification Number, and Address
  • H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, 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.
    • Substitute forms.
  • I. Corrected Returns on Paper Forms
  • J. Void Returns
  • K. Other Information Returns
  • L. Payments to Corporations and Partnerships
  • M. Earnings on any IRA, Coverdell ESA, Archer MSA, or HSA
  • N. Certain Grantor Trusts
  • O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
    • Presumption Rules
    • Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
    • Rules for Non-U.S. Payers
    • Rules for Reporting Payments Initially Reported on Form 1042-S
    • Definitions
  • P. Account Number Box on Forms
  • Privacy Act and Paperwork Reduction Act Notice.
• General Instructions for Forms 1099, 1098, 5498, and W-2G - Additional Material
• Index