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Instructions for Form 1099, 1098, 5498, & W-2G 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Account number box, P. Account Number Box on Forms

B

Backup withholding, Reporting Backup Withholding on Forms 1099 and W-2G, Form 945. Withholding Tax Return, Backup Withholding

C

Corporations, payments to, L. Payments to Corporations and Partnerships
Corrected returns, how to file, I. Corrected Returns on Paper Forms

D

Due dates, Due dates., B. When To File, When to furnish forms or statements.

E

Electronic/magnetic media reporting, Electronic/Magnetic Media Reporting
Extension to file, Extension.
Extension to furnish statements, Extension.

F

Filing returns, D. Filing Returns With the IRS
FIRE system, Electronic/Magnetic Media Reporting
Foreign intermediaries, payments made through, O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
Foreign person, payment to, Payments to foreign persons.
Form 1096, Use Form 1096 To Send Forms to the IRS, D. Filing Returns With the IRS
Form 1099-MISC, Form 1099-MISC.
Form 945, Form 945. Withholding Tax Return, Reporting backup withholding.
Form W-9, Electronic submission of Forms W-9.
Forms 1099-R and 5498, Forms 1099-R and 5498.
Forms, how to get, How To Get Forms and Publications

G

Grantor trusts, N. Certain Grantor Trusts

H

Help, Need Help?

I

Information returns, other, K. Other Information Returns

K

Keeping copies, Keeping copies.

L

Logos or substitute statements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Substitute forms.

M

Magnetic media reporting, Electronic/Magnetic Media Reporting
Mailing forms, E. Shipping and Mailing

N

Names, TINs, etc., F. Recipient Names and Taxpayer Identification Numbers (TINs)
Nominee/middleman, Nominee/middleman returns.

O

Ordering forms, How To Get Forms and Publications

P

Paper document reporting, Paper Document Reporting
Partnerships, payments to, L. Payments to Corporations and Partnerships
Payee statements, Substitute Statements to Recipients, H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms), Other information.
Payments made through foreign intermediaries, Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
Penalties, Penalties, Penalty.
Private delivery services, Private delivery services.

Q

Qualified Hurricane Katrina plan distributions, Forms 1099-R and 5498.
Qualified settlement funds, Qualified settlement funds.

R

Reimbursement of volunteers' car expenses, Form 1099-MISC.

S

State and local tax departments, State and local tax departments.
Statement mailing requirements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Real estate transactions., Other information.
Statements to recipients, Substitute Statements to Recipients, H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms), Other information.
Substitute forms, Substitute Statements to Recipients, Required format., H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms), Substitute forms.
Successor/predecessor reporting, Successor/predecessor reporting.

T

Taxpayer identification number, Backup Withholding, F. Recipient Names and Taxpayer Identification Numbers (TINs)
Telephone numbers on statements, H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms)
TIN Matching, Taxpayer Identification Number (TIN) Matching
Transmitters, paying agents, etc., Transmitters, paying agents, etc.

V

Void returns, J. Void Returns

W

What's New for 2005, What's New
When to file, Due dates., B. When To File
When to furnish statements, When to furnish forms or statements.
Where to file, C. Where To File
Who must file, Who must file on magnetic media., A. Who Must File
Withholding, backup, Reporting Backup Withholding on Forms 1099 and W-2G, Form 945. Withholding Tax Return, Backup Withholding

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