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08 Draft 1099 General Instructions

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2008 General Instructions for Forms 1099, 1098, 5498, and W-2G
Purpose: This is the first circulated draft of the 2008 General Instructions for
Forms 1099, 1098, 5498, and W2-G for your review and comments. A discussion
of the major changes can be found on the following pages.
TPCC Meeting: None, but may be arranged if requested.
Prior Version: The 2007 General Instructions for Forms 1099, 1098, 5498, and
W-2G is available at: http://www.irs.gov/pub/irs-pdf/i1099gi.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email or fax any comments by November 9, 2007.
Melody G. DeVoe
Tax Forms and Publications
SE:W:CAR:MP:T:I:P
New Carrollton Federal Building, Room C7-143
5000 Ellin Rd
Lanham, MD 20706
Email: Melody.G.Devoe@irs.gov
Phone: 202-283-7635
Fax: 202-283-2485

Major Changes
to the
2008 General Instructions for Forms 1099, 1098, 5498, and W-2G
We revised the What’s New to reflect the following items.
•

General Instructions
i. All years have been updated.
ii. The page prefixes have been deleted. The prefixes are no longer
required because the publication Instructions for Forms 1098, 1099,
5409, and W-2G (also known as 1099 ALL or 1099 FULL) has been
deleted. Because the instructions for each form are printed
separately, there is no longer a need a differentiate page numbers
by form.
iii.
Part D has been revised to reflect the new 3-line addresses for
where to file. Director, TFP.
iv. We removed all references to “magnetic media” in all separate
instructions and the General Instructions. Electronic filing will be the
only acceptable method for filing information returns with Enterprise
Computing Center-Martinsburg (ECC-MTB) after December 1,
2008.
v.
Forms 1098-C filed after December 31, 2007, will no longer be filed
in the Ogden, Utah, center. Instead, they can be filed either with the
Kansas City, Missouri, center or the Austin, Texas, center as
appropriate. Notice 2007-70, IRB 2007-40.
vi. We added reference to Pub. 2108A under TIN Matching on page 2.

•

Form 1098 and Instructions.
Box 4 has been revised to reflect the termination of the mortgage
insurance premiums deduction paid after December 31, 2007, and
the reporting by issuers. Section 163(h)(3) Note. HR 3468 passed
by the House extends this reporting.
ii.
We deleted the reference to mortgage insurance premiums under
What to Report for Form 1098 in the Guide to Information Returns
on page 17 in the General Instructions.
i.

•

Instructions for Forms 1099-C. A Caution has been added to the
Specific Instructions for Form 1099-C to alert issuers that the form
is not to be filed for cancellations of debts for which the debtor is
not personally liable. SE:W:CAR:MP:T Note. HR 3468 passed by
the House excludes from income, IRC 108, qualified mortgage
indebtedness.

•

Form 1099-CAP.
A TIP has been added under the Who Must File to assist brokers in
determining their filing requirements for specific transactions. Regs.
section1.6045-3(a).
ii. Box 6 has been removed from Form 1099-CAP because
nonrecognition of losses is required for all reportable transactions.
Regs. Section 1.367(a)-3.
i.

•

Form 1099-DIV.
i. Reporting instructions for box 7 of the form have been added to the
Instructions for Recipients (back of Copy B). TD 9357.
ii. Reporting instructions for boxes 6 and 7 in the Instructions for Form
1099-DIV have been expanded due to changes in reporting
requirements for RICs. TD 9357.
iii.
The capital gains rate has, generally, been reduced to zero after
December 31, 2007, for individuals whose other income is taxed to
the 10% or 15% rate. IRC 1(h)(1)(B).

•

Instructions for Form 1099-MISC. At this time, TFP has been
advised that further guidance will be issued pertaining to section
409A deferrals and reporting of deferrals and any income on Form
1099-MISC; CC:TEGE. We have reserved a space for this further
guidance.

•

Form 1099-PATR and Instructions.
The Caution in the separate instructions for box 6 has been
revised. Regs. section 1.199-6.
ii. The work opportunity credit has been extended through August 31,
2011. IRC 51(c)(4)(B).
iii.
The reference to Form 8861, Welfare-to-Work Credit, in the
instructions for Box 10. Other Credit and Deductions, has been
deleted due its repeal as a separate credit. IRC 51.
i.

•

Form 1099-R and Instructions.
i. Information reporting requirements for charitable distributions under
section 408(d)(8) have been deleted due to expiration of the
provision.
ii. Reporting instructions have been added relating to Corrective
Distributions:
a. For permissible withdrawals from eligible automatic
contribution arrangements. IRC 414(w).
b. For corrective distributions from eligible automatic
contribution arrangements. IRC 4979(f)(1).
iii.
A Caution has been added to the instructions for box 2a.
iv.
Changes were made to the Guide to Distributions Codes for
distributions codes 2 (IRC 414(w)), B, and D.

•

Form 5498 and Instructions.
A section has been added to enable filers to obtain disaster relief
available for presidentially declared disaster areas.
ii. Somalia has been added to the list of locations in the designated
combat zone for Enduring Freedom.
iii.
The title of box 3 has been revised and instructions have been
added for reporting rollovers from certain retirement plans to Roth
IRAs. IRC 408A(e).
i.

•

Instructions for Form W-2G and Form 5754.
A reference to Rev. Proc. 2007-57 was added, informing sponsors
of poker tournaments of the withholding and reporting requirements
for payments of winnings of more than $5,000 made after March 4,
2008. IRC 3402(q).
ii. Box 9 instructions have been added to help reduce the number of
Notices 927CG issued. At the request of the Information Call Site,
ECC-MTB.
iii.
Instructions for boxes 11 and 12 were expanded for clarification of
reporting requirements. At the request of the Information Call Site,
ECC-MTB.
i.

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2008

Department of the Treasury
Internal Revenue Service

General Instructions for
Forms 1099, 1098, 5498,
and W-2G
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
Page
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Items You Should Note . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
A. Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
B. Other Information Returns . . . . . . . . . . . . . . . . . . . . . . . . 4
C. When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
D. Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
E. Filing Returns With the IRS . . . . . . . . . . . . . . . . . . . . . . . 4
F. Electronic Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
G. Paper Document Reporting . . . . . . . . . . . . . . . . . . . . . . 6
H. Corrected Returns on Paper Forms . . . . . . . . . . . . . . . . . 6
Filing Corrected Returns on Paper Forms . . . . . . . . . . . . . 7
I. Void Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
J. Recipient Names and Taxpayer Identification
Numbers (TINs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
K. Filer’s Name, Identification Number, and Address . . . . . . . 9
L. Account Number Box on Forms . . . . . . . . . . . . . . . . . . . . 9
M. Statements to Recipients (Borrowers, Debtors,
Donors, Insureds, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . 9
N. Backup Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
O. Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
P. Payments to Corporations and Partnerships . . . . . . . . . . 13
Q. Earnings on any IRA, Coverdell ESA, Archer MSA,
or HSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
R. Certain Grantor Trusts . . . . . . . . . . . . . . . . . . . . . . . . . 13
S. Special Rules for Reporting Payments Made
Through Foreign Intermediaries and Foreign
Flow-Through Entities on Form 1099 . . . . . . . . . . . . . . . 13
T. How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Guide to Information Returns . . . . . . . . . . . . . . . . . . . . . . 17
Types of Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Reminders
Electronic Filing. E-filers are reminded that using the FIRE
system requires following the specifications contained in Pub.
1220, Specifications for Filing Forms 1098, 1099, 5498, and
W-2G Electronically. Also, the IRS does not provide a fill-in form
option. See part F on page 5 for information on e-file.
Payee. Throughout these instructions the term “payee”
means any recipient of Forms 1099, 1098, 5498, or W-2G
including borrowers, debtors, donors, insureds, participants,
policyholders, students, transferors, and winners on
certain forms.
Where to file. All information returns will be filed with only two
Internal Revenue Service Centers: Austin, TX, and Kansas City,
MO. See part D on page 4 and Form 1096, Annual Summary
and Transmittal of U.S. Information Returns.

What’s New
General Instructions for Forms 1099, 1098, 5498, and W-2G.
The following changes have been made to the 2008 General
Instructions for Forms 1099, 1098, 5498, and W-2G.
• You must use a 3-line address for sending any documents to
the IRS. Use “Department of the Treasury” for the first line of
the address for the service centers.

• All references to magnetic media have been removed from

the General Instructions, all specific instructions, and forms to
which these instructions refer. Enterprise Computing
Center-Martinsburg (ECC-MTB) will no longer accept tape
cartridges for returns filed after December 1, 2008. Electronic
filing will be the only acceptable method for filing information
returns with ECC-MTB.
Instructions for Form 1098. The Tax Relief and Health Care
Act of 2006 contains a termination provision for the deductibility
of mortgage insurance premiums. Therefore, reporting by
issuers of Forms 1098 of mortgage insurance premiums paid by
borrowers after December 31, 2007, to either the Internal
Revenue Service or payers, is no longer required.
Instructions for Form 1098-C. Form 1098-C should not be
filed at the Internal Revenue Service Center at Ogden, UT, after
December 31, 2007. All forms filed after December 31, 2007,
should be filed at either the Austin, TX, center or the Kansas
City, MO, center, depending on the location of your principal
business, office, agency, or legal residence. See part D on
page 4.
Instructions for Forms 1099-A and 1099-C. Form 1099-C is
not to be filed when fraudulent debt is cancelled due to identity
theft and the debtor is not liable for the debt. Form 1099-C is to
be used only for cancellations of debts for which the debtor is
personally liable.
Form 1099-CAP. We have removed the box 6 checkbox from
Form 1099-CAP because under Regulations section 1.367(a)-3
nonrecognition of losses is required for all reportable
transactions from corporate inversions, making the checkbox
unnecessary.
Instructions for Form 1099-CAP. A TIP has been added
under Who Must File to inform brokers of the sources of readily
available public information for use in determining the broker’s
filing requirement. The instructions for box 6 have been
removed.
Form 1099-DIV. Box 7 may be blank as RICs no longer have
to report this information to recipients.
Instructions for Form 1099-DIV. The following changes have
been made to the 2008 Instructions for Form 1099-DIV.
• The capital gains rate for qualified dividends has generally
been reduced to zero after December 31, 2007, for individuals
whose other income is taxed at the 10% or 15% rate.
• RICs meeting the requirements under final Regulations
section 1.853-4 have new reporting requirements for box 7.
Instructions for Form 1099-MISC. Reserved.
Instructions for Form 1099-PATR. The following changes
have been made to the 2008 Instructions for Form 1099-PATR.
• The Caution for box 6 has been revised to reflect the
allowance under new final Regulations section 1.199-6 of the
section 199 deduction to the cooperative. The allowance of the
deduction at the entity level changes the tax treatment of the
cooperative’s deduction under section 1382.
• Section 8211(a) of the U.S. Troop Readiness, Veterans Care,
Katrina Recovery, and Iraq Accountability Act extended the
work opportunity credit through August 31, 2011.
• In the instructions for Box 10. Other Credits and Deductions,
the reference to Form 8861, Welfare-To-Work Credit, has been
deleted from the list of pass-through credits due to its repeal as
a separate credit. Instead, qualified second-year wages are
reported on Form 5884, Work Opportunity Credit. Also, the

Cat. No. 27976F

Page 2 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G

10:30 - 19-OCT-2007

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reference to Form 5884-A, Employee Retention Credit, which
expired after 2006, has been deleted.
Instructions for Forms 1099-R and 5498. The following
changes have been made to the 2008 Instructions for Forms
1099-R and 5498.
Form 1099-R. The following changes have been made
relating to this form.
• Information relating to the reporting requirements for
charitable distributions under section 408(d)(8) has been
deleted from the TIP due to expiration of the provision.
• The following changes have been made relating to the
section Corrective Distributions.
1. Reporting instructions have been added for permissible
withdrawals from eligible automatic contribution arrangements
under new section 414(w).
2. Reporting instructions for corrective distributions from
eligible automatic contribution arrangements have been added
to the sections Excess contributions and Excess aggregate
contributions under new section 4979(f)(1).
• A Caution has been added to the instructions for box 2a to
notify filers to disregard the amount which may be excludible
under section 402(l) as a distribution of payments for health and
long-term care insurance premiums for retired public safety
officers when computing the taxable amount in box 2a.
• The following changes were made to the Guide to
Distribution Codes.
1. An exception was added to Distribution Code 2 for
distributions of permissible withdrawals under an automatic
contribution arrangement under section 414(w).
2. Distribution Codes B and D are a valid combination
for 2008.
Form 5498. The following changes have been made
relating to this form.
• A section has been added to direct filers to the IRS website
for information on disaster relief available for presidentially
declared disaster areas.
• Somalia has been added to the list of locations in the
designated combat zone for Enduring Freedom.
• The title of box 3 has been revised and reporting instructions
have been added to allow for the reporting of qualified rollover
contributions from eligible retirement plans to Roth IRAs under
new section 408A(e).
Instructions for Forms W-2G and 5754. The following
changes have been made to the 2008 Instructions for Forms
W-2G and 5754.
• Rev. Proc. 2007-57 informs sponsors of poker tournaments,
including casinos, that payments of winnings of more than
$5,000 are subject to the rules for regular gambling withholding
and information reporting under section 3402(q) and its
regulations for payments made on or after March 4, 2008.
• Instructions for box 9 have been added informing issuers of
the requirement to complete box 9 with the TIN of the person
receiving the winnings. Failure to supply a correct TIN (SSN or
ITIN) will result in backup withholding on the winnings.
• Instructions for boxes 11 and 12 have been clarified to inform
issuers of the need to obtain 2 forms of identification from the
person receiving the winnings as a means of verifying the
recipient’s SSN/ITIN, name, and address.

Instructions for Form 1098
Instructions for Form 1098-C
Instructions for Forms 1098-E and 1098-T
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-LTC
Instructions for Form 1099-MISC
Instructions for Form 1099-PATR
Instructions for Form 1099-Q
Instructions for Forms 1099-R and 5498
Instructions for Form 1099-S
Instructions for Forms 1099-SA and 5498-SA
Instructions for Form 5498-ESA
See How To Get Forms, Publications, and Other Assistance
on page 15.

Guide to Information Returns
See the chart on pages 17 and 18 for a brief summary of
information return reporting rules.

Use Form 1096 To Send Paper Forms to the IRS
You must send Copies A of all paper Forms 1099, 1098, 5498,
and W-2G to the IRS with Form 1096, Annual Summary and
Transmittal of U.S. Information Returns. Instructions for
completing Form 1096 are contained on Form 1096. Also see
part E on page 5.

Reporting Backup Withholding on Forms 1099
and W-2G
If you backup withhold on a payment, you must file the
appropriate Form 1099 or Form W-2G with the IRS and furnish
a statement to the recipient to report the amount of the
payment and the amount withheld. This applies even though
the amount of the payment may be below the normal threshold
for filing Form 1099 or Form W-2G. For how to report backup
withholding, see part N on page 11.

Substitute Statements to Recipients
If you are using a substitute form to furnish statements to
recipients (generally Copy B), be sure your substitute
statements comply with the rules in Pub. 1179, General Rules
and Specifications for Substitute Forms 1096, 1098, 1099,
5498, W-2G, and 1042-S. Pub. 1179, which is revised annually,
explains the requirements for format and content of substitute
statements to recipients. If you are using a substitute form to
furnish information to recipients, it must comply with the
requirements in Pub. 1179. See part M on page 9 for additional
information.
All substitute statements to recipients must contain
the tax year, form number, and form name prominently
CAUTION displayed together in one area of the statement. For
example, they could be shown in the upper right part of the
statement.

!

Taxpayer Identification Number (TIN) Matching
TIN Matching allows a payer or authorized agent who is
required to file Forms 1099-B, DIV, INT, MISC, OID, and/or
PATR, which report income subject to backup withholding, to
match TIN and name combinations with IRS records before
submitting the forms to the IRS. TIN Matching is one of the
e-services products that is offered and is accessible through the
IRS website. For program guidelines, see Pub. 2108A,
e-Services On-Line TIN Matching Program, or go to www.irs.
gov and enter keyword “TIN matching” in the upper right corner.
It is anticipated that payers who validate the TIN and name
combinations before filing information returns will receive fewer
backup withholding (CP2100) “B” notices and penalty notices.
E-services technical support is available by calling
1-866-255-0654, Monday through Friday, from 6:30 a.m. to 6:00
p.m., Central time.

Items You Should Note
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
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.

Available Products
In addition to these general instructions, which contain general
information concerning Forms 1099, 1098, 5498, and W-2G, we
provide specific form instructions as separate products. Get the
instructions you need for completing a specific form from the
following list of separate instructions.
• Instructions for Forms W-2G and 5754

A. Who Must File
See the separate specific instructions for each form.

-2-

Page 3 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G

10:30 - 19-OCT-2007

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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
Internal Revenue Service 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
husband or wife is not required to file a nominee return to show
amounts owned by the other. The nominee, not the original
payer, is responsible for filing the subsequent Forms 1099 to
show the amount allocable to each owner.
Successor/predecessor reporting. A successor business (a
corporation, partnership, or sole proprietorship) and a
predecessor business (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 1099, 1098,
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 below, 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 1099, 1098, 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, Foreign
Person’s U.S. Income Subject to Withholding, see Rev. Proc.
99-50, which is available on page 757 of Internal Revenue
Bulletin 1999-52 at www.irs.gov/pub/irs-irbs/irb99-52.pdf.
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, or
(b) used in a separate unit of a trade or business of the
predecessor.
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.

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, 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).
3. Be sent separately from Forms 1099, 1098, 5498, and
W-2G by the forms’ due date to: Enterprise Computing
Center — Martinsburg, Attn: Chief, Information Returns Branch,
Mail Stop 360, 230 Murall Dr., Kearneysville, WV 25430. 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 subject to the
information reporting requirements of sections 6041 and 6041A
and may be required to file Form 1099-MISC. 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 Form
1099-MISC for the payment to a third party. 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 and 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 (TD) 9429 available on page 546
of Internal Revenue Bulletin 2006-10 at www.irs.gov/pub/
irs-irbs/irb06-10.pdf. TD 9249 relates to escrow and
similar funds.
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 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 include 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

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
1099, 1098, 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 1099,
1098, 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 transactional
reporting on Form 1099-B, Proceeds From Broker and Barter
Exchange Transactions, the successor must report each of the
predecessor’s transactions and each of its own transactions on
each Form 1099-B. The successor may include with the form
sent to the recipient additional information explaining the
combined reporting.

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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 exception and other requirements for
furnishing statement to TIH. The written tax information for
2008 furnished to the TIH is due on or before March 16, 2009.
For other items of expense and credit that must be reported to
the TIH, see Regulations section 1.671-5(c).
There is no reporting requirement if the TIH is an exempt
recipient unless the trustee or middleman backup withholds
under section 3406. If the trustee or middleman backup
withholds, then follow the rules in part N. on page 11. An
exempt recipient for this purpose is defined in Regulations
section 1.671-5(b)(7).
Reporting to foreign persons. Items of a WHFIT
attributable to a TIH who is not a U.S. person must be reported
and amounts withheld following the provisions of sections 1441
through 1464. See Form 1042-S and its separate instructions
for more information.

the case of Form 1099-C during the calendar year. Forms 5498,
5498-ESA, and 5498-SA are used to report amounts
contributed and the fair market value of an account for the
calendar year.
Extension. For paper or electronic filing, you can get a 30-day
extension of time to file by sending Form 8809, Application for
Extension of Time To File Information Returns, to the address
shown on Form 8809. No signature or explanation is 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.
If you are requesting extensions of time to file for more

TIP than 50 payers, you must submit the extension requests
electronically. See Pub. 1220.
For information on extensions for providing statements to
recipients, see Extension on page 11.

D. Where To File

B. Other Information Returns
The income information you report on the following forms must
not be repeated on Forms 1099 or W-2G.
• Form W-2, Wage and Tax Statement, reporting wages and
other employee compensation.
• Forms 1042-S and 1000 reporting income to foreign persons.
• Form 2439 reporting undistributed long-term capital gains of
a regulated investment company or real estate investment trust.
• Schedule K-1 of Form 1065 or 1065-B reporting distributive
shares to members of a partnership.
• Schedule K-1 of Form 1041 reporting distributions to
beneficiaries of trusts or estates.
• Schedule K-1 of Form 1120S reporting 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 of Form 1066 reporting income from a REMIC to
a residual interest holder.

!

CAUTION

Send all information returns filed on paper to the following:
If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in

C. When To File
File Forms 1098, 1099, or W-2G on paper by March 2, 2009, or
March 31, 2009, if filing electronically. Also file Form 1096 with
paper forms. Brokers may file Forms 1096 and 1099-B anytime
after the reporting period they elect to adopt (month, quarter, or
year), but not later than the due date. File Form 1096 with
Forms 5498, 5498-ESA, and 5498-SA by June 1, 2009.
You will meet the requirement to file if the form is properly
addressed and mailed on or before the due date. If the regular
due date falls on a Saturday, Sunday, or legal holiday, file by
the next business day. A business day is any day that is not a
Saturday, Sunday, or legal holiday. See part M on page 9 about
providing Forms 1098, 1099, 5498, and W-2G or statements
to recipients.
Private delivery services. You can use certain private
delivery services designated by the IRS to meet the “timely
mailing as timely filing” rule for information returns. The list
includes only the following.
• DHL Worldwide Express (DHL): DHL “Same Day” Service;
DHL Next Day 10:30 AM; DHL Next Day 12:00 PM; DHL Next
Day 3:00 PM; and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2 Day, FedEx International Priority,
and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written
proof of the mailing date.

!

CAUTION

Use the new 3-line address for your state found below
for mailing information returns.

Use the following address

Alabama, Arizona, Arkansas,
Connecticut, Delaware, Florida,
Georgia, Kentucky, Louisiana,
Maine, Massachusetts,
Mississippi, New Hampshire,
New Jersey, New Mexico, New
York, North Carolina, Ohio,
Pennsylvania, Rhode Island,
Texas, Vermont, Virginia, West
Virginia

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

Alaska, California, Colorado,
District of Columbia, Hawaii,
Idaho, Illinois, Indiana, Iowa,
Kansas, Maryland, Michigan,
Minnesota, Missouri, Montana,
Nebraska, Nevada, North
Dakota, Oklahoma, Oregon,
South Carolina, South Dakota,
Tennessee, Utah, Washington,
Wisconsin, Wyoming

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

If your legal residence or principal place of business or
principal office or agency is outside the United States, file with
the Department of the Treasury, Internal Revenue Service
Center, Austin, TX 73301.
State and local tax departments. Contact the applicable
state and local tax department as necessary for reporting
requirements and where to file Copy 1 (Forms 1099-MISC and
1099-R). Generally, the state or local tax department you need
to contact will be located in the recipient’s state of
legal residence.

E. Filing Returns With the IRS
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).
If you must file any Form 1098, 1099, 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

Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail any
item to an IRS P.O. box address.

Reporting period. Forms 1098, 1099, and W-2G are used to
report amounts received, paid, credited, donated, or canceled in

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1098, 1099-A, and 1099-MISC, complete one Form 1096 to
transmit Forms 1098, another for Forms 1099-A, and a third for
Forms 1099-MISC. Specific instructions for completing Form
1096 are included on the form. Also, see Transmitters, paying
agents, etc. below. For information about filing corrected
returns, see part H on page 6.
For information on the preparation of transmittal documents
for paper document reporting (Forms 4804 and 1096), see
Rev. Proc. 84-24, 1984-1 C.B. 465.

Due dates. File Forms 1098, 1099, or W-2G electronically
through the FIRE System by March 31, 2009. File Form 5498,
5498-ESA, or 5498-SA by June 1, 2009. See part M on page 9
about providing Forms 1098, 1099, 5498, and W-2G or
statements to recipients.
Extension of time to file. For information about requesting an
extension of time to file, see Extension on page 4.

!

Form 4804 is no longer required if you file information

If you file electronically, do not file the same returns on
paper.

CAUTION

TIP returns electronically. See part F below.

Who must file electronically. If you are required to file 250 or
more information returns, you must file electronically. The
250-or-more requirement applies separately to each type of
form. For example, if you must file 500 Forms 1098 and 100
Forms 1099-A, you must file Forms 1098 electronically, but you
are not required to file Forms 1099-A electronically.
The electronic filing requirement does not apply if you apply
for and receive a hardship waiver. See How to request a waiver
from filing electronically below.

See Pub. 1179 for specifications for private printing of
substitute information returns. You may not request special
consideration. Only forms that conform with the official form and
the specifications in Pub. 1179 are acceptable for filing with
the IRS.
Transmitters, paying agents, etc. A transmitter, service
bureau, paying agent, or disbursing agent (hereafter referred to
as “agent”) may sign Form 1096 or Form 4804 on behalf of any
person required to file (hereafter referred to as “payer”) if the
conditions in 1 and 2 below are met.
1. The agent has the authority to sign the form under an
agency agreement (oral, written, or implied) that is valid under
state law and
2. The agent signs the form and adds the caption “For:
(Name of payer).”

The IRS encourages you to file electronically even

TIP though you are filing fewer than 250 returns.

Filing requirement applies separately to originals and
corrections. The electronic filing requirements apply
separately to original returns and corrected returns. Originals
and corrections are not aggregated to determine whether you
are required to file electronically. For example, if you file 400
Forms 1098 electronically and you are making 75 corrections,
your corrections can be filed on paper because the number of
corrections for Form 1098 is less than the 250 filing
requirement. However, if you were filing 250 or more Form
1098 corrections, they would have to be filed electronically.
Reporting incorrect payer name and/or TIN. If a payer
discovers an error in reporting the payer name and/or TIN, write
a letter to IRS/ECC-MTB (see below) containing the:
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), if applicable,
6. Type of return,
7. Number of payees, and
8. Filing method (paper or electronic).
Send the letter to Enterprise Computing Center — Martinsburg,
Information Reporting Program, 240 Murall Drive,
Kearneysville, WV 25430. Also see Pub. 1220, Part A,
Section 11.
If a payer realizes duplicate reporting or a large percentage
of incorrect information has been filed, contact the information
reporting customer service site at 1-866-455-7438 for
further instructions.
How to get approval to file electronically. File Form 4419,
Application for Filing Information Returns Electronically, at least
30 days before the due date of the returns. File only one Form
4419 for all types of returns that will be filed electronically. Once
you have received approval, you need not reapply each year.
The IRS will provide a written reply to the applicant and further
instructions at the time of approval, usually within 30 days.
How to request a waiver from filing electronically. To
receive a waiver from the required filing of information returns
electronically, submit Form 8508, Request for Waiver From
Filing Information Returns Electronically, at least 45 days before
the due date of the returns. 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 submit original returns electronically but you
want to submit your corrections on paper, a waiver must be
approved for the corrections if you must file 250 or more
corrections.

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 or Form
4804 and accompanying returns.
Forms 1098, 1099, 5498, 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.
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
mailing (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 one. Postal regulations
require forms and packages to be sent by First-Class Mail.

F. Electronic Reporting
Electronic reporting may be required for filing all information
returns discussed in these instructions (see Who must file
electronically on this page).
For returns filed after December 1, 2008, Enterprise
Computing Center — Martinsburg (ECC-MTB) will no
CAUTION longer accept tape cartridges. Electronic filing will be the
only acceptable method for filing information returns with
ECC-MTB.
Pub. 1220 provides the procedures for reporting
electronically and is updated annually. Pub. 1220 is available
on the IRS website at www.irs.gov. Different types of payments,
such as interest, dividends, and rents, may be reported on the
same submission.

!

You can file electronically 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. The FIRE System does
not provide a fill-in form option. The FIRE System operates 24
hours a day, 7 days a week. You may access the FIRE System
via the Internet at http://fire.irs.gov. See Pub. 1220 for
more information.

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If you receive an approved waiver, do not send a copy of it to
the service center where you file your paper returns. Keep the
waiver for your records only.
Single application. Submit both Forms 4419 and 8508 to
apply for approval for filing returns electronically, and if the
approval is not granted, to apply for a waiver from the
electronic requirement.
Penalty. If you are required to file electronically but fail to do
so, and you do not have an approved waiver, you may be
subject to a penalty of $50 per return for failure to file
electronically unless you establish reasonable cause. However,
you can file up to 250 returns on paper; those returns will not be
subject to a penalty for failure to file electronically.
The penalty applies separately to original returns and
corrected returns. See Filing requirement applies separately to
originals and corrections on page 5.

scannable, you may be subject to a penalty of $50 for each
return for improper format.
10. Do not use dollar signs ($) (they are preprinted on the
forms), ampersands (&), asterisks (*), commas (,), or other
special characters in money amount boxes.
11. Do not use apostrophes (’), asterisks (*), or other special
characters on the payee name line.
Suggested format. Follow these suggestions.
1. Although handwritten forms are acceptable, the IRS
prefers that you type or machine print data entries using 10
pitch (pica) or 12 pitch (elite) black type. Use block print, not
script characters. Insert data in the middle of the blocks well
separated from other printing and guidelines, and take other
measures to guarantee a dark black, clear, sharp image.
2. Do not enter 0 (zero) or “None” in money amount boxes
when no entry is required. Leave the boxes blank unless the
instructions specifically require that you enter a 0 (zero). For
example, in some cases, you must enter 0 (zero) to make
corrections. See part H below.
3. Do not enter number signs (#) — RT 2, not Rt. #2.

G. Paper Document Reporting
If you are required to file 250 or more information returns, see
part F on page 5.
Common errors. Be sure to check your returns to prevent the
following common errors.
1. Duplicate filing. Do not send the same information to the
IRS more than once. Also see Multiple filings below.
2. Filer’s name, address, and TIN are not the same on Form
1096 and the attached Forms 1099, 1098, 5498, or W-2G.
3. Decimal point to show dollars and cents omitted. For
example, 1230.00 is correct, not 1230.
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.

H. Corrected Returns on Paper Forms

!

To file corrections for electronically filed forms, see part
F on page 5 and Pub. 1220.

CAUTION

If you filed a return with the IRS and later discover you made
an error on it, you must:
• Correct it as soon as possible and file Copy A and Form 1096
with your Internal Revenue Service Center (see part D on
page 4).
• Furnish statements to recipients showing the correction.
When making a correction, complete all information (see
Filing Corrected Returns on Paper Forms on page 7).
• 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.
To correct payer information, see Reporting incorrect payer
name and/or TIN on page 5.
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.
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. See Filing Corrected Returns on
Paper Forms on page 7 to determine when to mark the
“CORRECTED” checkbox.
Account number. If the account number was provided on the
original return, the same account number must be included on
both the original and corrected returns to properly identify and
process the correction. If the account number was not provided
on the original return, do not include it on the corrected return.
See part L on page 9.
Recipient’s statement. You may enter a date next to the
“CORRECTED” checkbox. This will help the recipient in the
case of multiple corrections.
Filing corrected returns on paper forms. The error charts on
page 7 give step-by-step instructions for filing corrected returns
for the most frequently made errors. They are grouped under
Error Type 1 or 2, based on how the correction is made.
Correction of errors may require the submission of more than
one return. Be sure to read and follow the steps given.

Multiple filings. If, after you file Forms 1099, 1098, 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 1098, 1099, and 5498 must
be prepared in accordance with the following instructions. If
these instructions are not followed, you may be subject to a
penalty of $50 for each incorrectly filed document.
1. Do not cut or separate Copies A of the forms that are
printed two or three to a sheet (except Forms W-2G and
1098-C). Generally, Forms 1098, 1099, and 5498 are printed
two or three to an 8 x 11 inch sheet. Form 1096 is printed one
to an 8 x 11 inch sheet. These forms must be submitted to the
IRS on the 8 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 mailing (not folded).
2. No photocopies of any forms are acceptable. See How
To Get Forms, Publications, and Other Assistance on page 15.
3. Do not staple, tear, or tape any of these forms. It will
interfere with the IRS’s ability to scan the documents.
4. Pinfeed holes on the form are not acceptable. Pinfeed
strips outside the 8 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 (8 x 11
inches) before they are filed with the IRS.
5. 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 call site at 1-866-455-7438 (toll free).
6. 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.
7. Do not submit any copy other than Copy A to the IRS.
8. 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.
9. 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

If you fail to file correct information returns or furnish a
correct payee statement, you may be subject to a
CAUTION penalty. See part O on page 12. Regulations 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 reasonable cause criteria. You are merely

!

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Filing Corrected Returns on Paper Forms
Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the
form(s). Also see Corrected Returns on Paper Forms on page 6.
Error Type 1

Correction

Incorrect money amount(s), code, or
checkbox,
or
Incorrect address,
or
Incorrect payee name,
or

A. Form 1098, 1099, 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 and address. Report other information as
per original return.

A return was filed when one should
not have been filed.
These errors require only one return to
make the correction.
Caution: If you must correct a TIN
and/or a name and address, follow the
instructions under Error 2.

B. Form 1096

Error Type 2

Correction

No payee TIN (SSN, EIN, QI-EIN, or
ITIN),
or
Incorrect payee TIN,
or
Incorrect name and address
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 1. Identify incorrect
return submitted.

1. Prepare a new information return.
2. Enter an “X” in the “CORRECTED” box (and date
(optional)) at the top of the form.
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.

Step 2. Report correct
information.

A. Form 1098, 1099, 5498, or W-2G

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 service center.
4. Do not include a copy of the original return that was
filed incorrectly.

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.
3. Include all the correct information on the form
including the correct TIN, name, and address.

Two separate returns are required to
make the correction properly. Follow
all instructions for both Steps 1 and 2.
Note: You do not have to file a
corrected return for an incorrect payer
TIN and/or incorrect payer name and
address.

B. Form 1096
1. Prepare a new transmittal Form 1096.
2. Enter the words “Filed To Correct TIN,” “Filed to
Correct Name and Address,” or “Filed to Correct
Return” in the bottom margin of the form.
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 service center.
5. Do not include a copy of the original return that was
filed incorrectly.

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required to include the correct TIN on the next original return
you are required to file. However, if you do not meet the
reasonable cause criteria, a reduced penalty may be imposed if
the corrected returns are filed by August 1.
In addition, 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.

Instructions for the Requester of Form W-9 for more information
on how to request a TIN.
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.
U.S. resident aliens who rely on a “saving clause” of a
tax treaty are to complete Form W-9, not Form W-8BEN.
CAUTION See Pub. 515, Withholding of Tax on Nonresident Aliens
and Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens.
You may be subject to a penalty for an incorrect or missing
TIN on an information return. See part O on page 12. 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, and ITINs), and you may use such
information only to comply with the tax laws.

!

I. Void Returns
An “X” in the “VOID” box at the top of the form will not correct a
previously filed return. See part H on page 6 for instructions for
making corrections.
VOID box. If a completed or partially completed Form 1098,
1099, 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 mark the “CORRECTED” box. 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.

If the recipient does not provide a TIN, leave the box for

TIP the recipient’s TIN blank on the Form 1098, 1099, 5498,
or W-2G. Only one recipient TIN can be entered on the
form. Backup withholding may apply; see part N on page 11.
The TIN for individual recipients of information returns is the
SSN. See the information about sole proprietors on this page.
For other recipients, including corporations, partnerships, and
estates, the TIN is the EIN. Income reportable after the death of
an individual must reflect the TIN of the payee, that is, of the
estate or of the surviving joint owner. For more information, see
Personal Representative in Pub. 559, Survivors, Executors, and
Administrators. For LLCs, see the information on LLC on
this page.
SSNs have nine digits separated by two hyphens
(000-00-0000), and EINs have nine digits separated by only
one hyphen (00-0000000).
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
advisor (corporation, partnership, or individual) or an
introducing broker. An investment advisor must be registered
with the Securities 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 advisor or broker must show in
writing to the payer that the payee authorized the advisor or
broker to transmit the Form W-9 to the payer.
Generally, the electronic system must:
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.
3. Provide the same information as the paper Form W-9.
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.

J. Recipient Names and Taxpayer
Identification Numbers (TINs)
Recipient name. 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.
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 SSN or the
EIN of the business (sole proprietorship). The IRS prefers that
you enter the SSN.
Limited liability company (LLC). 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 individual’s name
only on the first name line and the LLC’s name on the second
name line. For the TIN, enter the individual’s SSN (or EIN, if
applicable). If the LLC is 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
which is on page 596 of Internal Revenue Bulletin 2006-40
available at www.irs.gov/pub/irs-irbs/irb06-40.pdf.
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 furnish correct names, social
security numbers (SSNs), individual taxpayer identification
numbers (ITINs), or employer identification numbers (EINs) for
recipients on the forms sent to the IRS.
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, if appropriate. See the

For Forms W-9 that are not required to be signed, the

TIP electronic system need not provide for an electronic
signature or a perjury statement.

Additional requirements may apply. See Announcement
98-27 that is available on page 30 of Internal Revenue Bulletin
1998-15 at www.irs.gov/pub/irs-irbs/irb98-15.pdf and
Announcement 2001-91, which is available on page 221 of
Internal Revenue Bulletin 2001-36 at www.irs.gov/pub/irs-irbs/
irb01-36.pdf.
Electronic submission of Forms W-9S. See the Instructions
for Forms 1098-E and 1098-T.

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General Instructions for Forms 1099, 1098, 5498, and W-2G

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1099-MISC (excluding fishing boat proceeds), 1099-OID,
1099-PATR, 1099-Q, and 1099-S. 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, you are
encouraged to furnish telephone numbers.
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.

K. Filer’s Name, Identification Number,
and Address
The TIN for filers of information returns, including sole
proprietors and nominees/middlemen, is the federal 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.
See Pub. 583, Starting a Business and Keeping Records.
The filer’s name and TIN should be consistent with the name
and TIN used on the filer’s other tax returns. The name of the
filer’s paying agent or service bureau must not be used in place
of the name of the filer.
If you do not have an EIN, you may apply for one online. Go
to the IRS website www.irs.gov and enter keyword “online EIN”
in the upper right corner. You may also apply by calling
1-800-829-4933 or by faxing or mailing Form SS-4, Application
for Employer Identification Number, to the IRS. See the
Instructions for Form SS-4 for more information.
Enter your street address including the room, suite, or other
unit number on the forms.

If you are reporting a payment that includes noncash

TIP property, show the fair market value of the property at
the time of payment. Although, generally, you are not
required to report payments smaller than the minimum
described for a form, you may prefer, for economy and your
own convenience, to file Copies A for all payments. The IRS
encourages this.
Report the type of payment information as described below
for: (a) Dividend, interest, and royalty payments; (b) Real estate
transactions; and (c) Other information.
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 original issue discount 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 on page 10). Statements may
be sent by intraoffice mail if you use intraoffice mail to send
account information and other correspondence to the recipient.
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, 1098, 1099, 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 1099, 1098, 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.
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
Notice 96-62 which is available on page 8 of Internal Revenue
Bulletin 1996-49 at www.irs.gov/pub/irs-irbs/irb96-49.pdf.

L. Account Number Box on Forms
Use the account number box, when provided, on Forms 1099,
1098, 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. 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 filing
electronically.
The account number may be a checking account number,
savings account number, serial 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 numbers ensures that corrected information
returns will be processed accurately.
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 Postal Service
may not accept these for reduced rate mail.

M. Statements to Recipients (Borrowers,
Debtors, Donors, Insureds, Participants,
Payers/Borrowers, Policyholders,
Students, Transferors, or Winners on
Certain Forms)
If you are required to file Forms 1099, 1098, 5498, or W-2G,
you must also furnish statements to recipients containing the
information furnished to the IRS and, in some cases, additional
information. Be sure that the statements you provide to
recipients are clear and legible.
Substitute statements. If you are not using the official IRS
form to furnish statements to recipients, see Pub. 1179 for
specific rules about providing “substitute” statements to
recipients. Generally, a substitute is any statement other than
Copy B of the official form. You may develop them yourself or
buy them from a private printer. However, the substitutes must
comply with the format and content requirements specified in
Pub. 1179 that is available on the IRS website at www.irs.gov.
Telephone number. You are required to include the telephone
number of a person to contact on the following statements to
recipients: W-2G, 1098, 1098-C, 1098-E, 1098-T, 1099-A,
1099-B, 1099-CAP, 1099-DIV, 1099-G (excluding state and
local income tax refunds), 1099-H, 1099-INT, 1099-LTC,

Until further guidance is issued regarding the use of

TIP certain logos and identifying slogans on substitute

returns that are subject to the statement mailing
requirements, the IRS will not assess penalties for the use of a
logo (including the name of the payer in any typeface, font, or
stylized fashion and/or a symbolic icon) or slogan on a
statement to a recipient if the logo or slogan is used by the
payer in the ordinary course of its trade or business. In addition,
use of the logo or slogan must not make it less likely that a
reasonable payee will recognize the importance of the
statement for tax reporting purposes.

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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 word “document” in the legend simply
because more than one recipient statement is enclosed.
If you provide recipient statements in a “separate
TIP mailing” that contains only recipient 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, see Other
information below. For Forms 1099-S, see Real estate
transactions on this page.
All substitute statements to recipients must contain the
TIP tax year, form number, and form name prominently
displayed together in one area of the 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 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 Uniform
Settlement Statement (under 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 January 31 of
the following year.
The statement mailing requirements explained above 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 1098,
1098-C, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP,
1099-G, 1099-H, 1099-LTC, 1099-MISC, 1099-Q, 1099-R,
1099-SA, 5498, 5498-ESA, 5498-SA, W-2G, 1099-DIV only for
section 404(k) dividends reportable 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 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, the
statement mailing requirements explained earlier do not apply
to statements to recipients for information reported on the forms
listed under Other information above. You may combine the
statements with other reports or financial or commercial notices,
or expand them to include other information of interest to the
recipient. Be sure that all copies of the forms are legible. See
Pub. 1179 for certain “composite” statements that are
permitted.
When to furnish forms or statements. Generally, you must
furnish Forms 1098, 1099, and W-2G information by February
2, 2009. 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 on redemption of
U.S. Savings Bonds at the time of redemption. Brokers and
barter exchanges may furnish Form 1099-B anytime but not
later than February 2, 2009.
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 traditional IRAs must furnish
participants with a statement of the value of the participant’s
account, and RMD if applicable, by February 2, 2009. The fair
market value of SEP IRAs must also be furnished to the
participant by February 2, 2009. Traditional IRA, Roth IRA,
SEP, or SIMPLE contribution information must be furnished to
the participant by June 1, 2009. However, Coverdell ESA
contribution information must be furnished to the beneficiary by
April 30, 2009.
Trustees of a SIMPLE must furnish a statement of the
account balance and the account activity by February 2, 2009.
Trustees and middlemen of a WHFIT must furnish the
required statement by March 16, 2009.
For real estate transactions, you may furnish the statement
to the transferor at closing or by mail on or before February 2,
2009.
Filers of Form 1099-G who report state or local income tax
refunds, credits, or offsets must furnish the statements to
recipients during January 2009.
See the Guide to Information Returns on pages 17 and 18
for the date other information returns are due to the recipient.
You will meet the requirement to furnish the statement if it is
properly addressed and mailed, or posted to a website, on or
before the due date. If the regular due date falls on a Saturday,
Sunday, or legal holiday, the due date is the next business day.
A business day is any day that is not a Saturday, Sunday, or
legal holiday.
Electronic recipient statements. If you are required to
furnish a written statement (Copy B or an acceptable substitute)
to a recipient, then you may furnish the statement electronically
instead of on paper. This includes furnishing the statement to
recipients of Forms 1098, 1098-E, 1098-T, 1099-A, B, C, CAP,
DIV, H, INT, G, LTC, MISC, OID, PATR, Q, R, S, SA, 5498,
5498-ESA, and 5498-SA. It also includes Form W-2G (except
for horse and dog racing, jai alai, sweepstakes, wagering pools,
and lotteries).

!

Until further guidance is issued to the contrary, Form
1098-C may not be furnished electronically.

CAUTION

If you meet the requirements listed below, you are treated as
furnishing the statement timely.
Consent. The recipient must consent in the affirmative and
not have withdrawn the consent before the statement is

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furnished. The consent by the recipient must be made
electronically in a way that shows that he or she can access the
statement in the electronic format in which it will be furnished.

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 (“B” notice),
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
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 under 4 above.

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.
Prior to furnishing the statements electronically, you must
provide the recipient a statement with the following statements
prominently displayed.
• 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,
whether the consent applies to every year the statement is
furnished or only for the January 31 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. Confirmation of the withdrawal also will be in writing
(electronically or on paper).
• Notice of termination. The notice must state under what
conditions the statements will no longer be furnished to the
recipient.
• Procedures to update the recipient’s information.
• 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:
• 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 January 31 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.

Except as explained in 2 above, reportable “other” payments
are subject to backup withholding only if 1 or 3 above applies.

!

CAUTION

If you do not collect and pay over backup withholding
from affected payees as required, you may become
liable for any uncollected amount.

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.
Examples of payments to which backup withholding does not
apply include but are not limited to:
• Wages.
• Distributions from a pension, annuity, 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 and
long-term care benefits.
• Certain surrenders of life insurance contracts.
• Distribution from qualified tuition programs or Coverdell
ESAs.
• 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.
• Real estate transactions reportable under section 6045(e).
• Cancelled debts reportable under section 6050P.
• Fish purchases for cash reportable under section 6050R.
• Certain payment card transactions by a qualified payment
card agent.

For more information, see Regulations section 31.6051-1.
For electronic furnishing of Forms 1098-E and 1098-T, see
Regulations section 1.6050S-2. For electronic furnishing of
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and
5498-SA, see Notice 2004-10 on page 433 of Internal Revenue
Bulletin 2004-6 at www.irs.gov/pub/irs-irbs/irb04-06.pdf.
Extension. You may request an extension of time to provide
the statements to recipients by sending a letter to Enterprise
Computing Center — Martinsburg, Information Reporting
Program, Attn: Extension of Time Coordinator, 240 Murall
Drive, Kearneysville, WV 25430. The letter must include (a)
your name, (b) your TIN, (c) your address, (d) type of return, (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 postmarked by 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.

At the time these instructions went to print, the IRS had
published proposed Regulations section 31.3406(g)-1(f).
CAUTION A proposed revenue procedure published as Notice
2007-59 was also issued. For more information, go to
www.irs.gov and enter keyword “QPCA” in the upper
right corner.
When to apply backup withholding. Generally, the period for
which the 28% 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.

!

N. Backup Withholding
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, reportable
gross proceeds paid to attorneys, and certain payments made
by fishing boat operators) may be subject to backup withholding
at a 28% rate. To be subject to backup withholding, a payment
must be a reportable interest (including tax-exempt interest and
exempt-interest dividends) or a dividend payment under section
6049(a), 6042(a), or 6044 (if the patronage dividend is paid in
money or qualified check), or an “other” reportable payment
under section 6041, 6041A(a), 6045, 6050A, or 6050N. If the
payment is one of these reportable payments, backup
withholding will apply if:
1. The payee fails to furnish his or her taxpayer
identification number (TIN) to you,

The 60-day exemption from backup withholding applies
only to interest and dividend payments and certain
CAUTION payments made with respect to readily 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.
2. Notice from the IRS that payee’s TIN is incorrect (“B”
notice). You may choose to withhold on any reportable
payment made to the account(s) subject to backup withholding
after receipt of the “B” notice, but you must withhold on any
reportable payment made to the account more than 30
business days after you received the “B” notice. Stop
withholding within 30 days after you receive a certified Form

!

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Failure To File Correct Information Returns by
the Due Date (Section 6721)

W-9 (or other form that requires the payee to certify under
penalty of perjury).

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 if you fail to file timely, you fail to
include all information required to be shown on a return, or you
include incorrect information on a return. The penalty also
applies if you file on paper when you were required to file
electronically, you report an incorrect TIN or fail to report a TIN,
or you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the
correct information return. The penalty is:
• $15 per information return if you correctly file within 30 days
(by March 30 if the due date is February 28); maximum
penalty $75,000 per year ($25,000 for small businesses,
defined below).
• $30 per information return if you correctly file more than 30
days after the due date but by August 1; maximum penalty
$150,000 per year ($50,000 for small businesses).
• $50 per information return if you file after August 1 or you do
not file required information returns; maximum penalty
$250,000 per year ($100,000 for small businesses).

The IRS will furnish a notice to you, and you are

TIP required to promptly furnish a copy of such notice, or an
acceptable substitute, to the payee. For further
information, see Regulations section 31.3406(d)-5 and
Pub. 1281.
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.
3. Notice from the IRS that payee is subject to backup
withholding due to notified payee 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 notice.
You must notify the payee when withholding under this

!

TIP procedure starts. For further information, see
Regulations section 31.3406(c)-1(d).

CAUTION

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 do not file corrections and you do not meet any of
the exceptions to the penalty described on page 6, the
penalty is $50 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.
Exceptions to the penalty. The following are exceptions to
the failure to file penalty.
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.
3. De minimus 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:
a. Filed those information returns,
b. Either failed to include all the information required on a
return or included incorrect information, and
c. Filed corrections by August 1.
If you meet all the conditions in a, b, and c above, the penalty
for filing incorrect returns (but not for filing late) will not apply to
the greater of 10 information returns or 1/2 of 1% of the total
number of information returns you are required to file for the
calendar year.
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 requirements, the penalty is at
least $100 per information return with no maximum penalty.

For exceptions to these general timing rules, see
section 3406(e).
For special rules on backup withholding on gambling

TIP winnings, see the separate Instructions for Forms W-2G
and 5754.
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, DIV, G, INT, MISC, OID, or PATR
even if the amount of the payment is less than the amount for
which an information return is normally required.
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 2008 by February 2, 2009. For more
information, including the deposit requirements for Form 945,
see the separate Instructions for Form 945 and Circular E,
Employer’s Tax Guide (Pub. 15).
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, Employer’s Quarterly Federal Tax Return.
• Form 1042-S must be reported on Form 1042, Annual
Withholding Tax Return for U.S. Source Income of Foreign
Persons.
Pub. 515 has more information on Form 1042 reporting,

TIP partnership withholding on effectively connected

income, and dispositions of U.S. real property interests
by a foreign person.
Additional information. For more information about backup
withholding, see Pub. 1281, Backup Withholding for Missing
and Incorrect Name/TIN(s).

Failure To Furnish Correct Payee Statements
(Section 6722)

O. Penalties

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 January
31 (see part M on page 9), you fail to include all information
required to be shown on the statement, or you include incorrect
information on the statement. “Payee statement” has the same
meaning as “statement to recipient” as used in part M on
page 9.

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.
For information on the penalty for failure to file

TIP electronically, see Penalty on page 6.

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• Federal executive agency payments for services (Form
1099-MISC). For additional reporting requirements, see Rev.
Rul. 2003-66 on page 1115 of Internal Revenue Bulletin
2003-26 at www.irs.gov/pub/irs-irbs/irb03-26.pdf.
Reporting generally is 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. However,
see Regulations section 1.6049-4(c)(1)(ii)(A).

The penalty is $50 per statement, no matter when the
correct statement is furnished, with a maximum of $100,000 per
year. The penalty is not reduced for furnishing a correct
statement by August 1.
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, (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.
Intentional disregard of payee statement requirements. 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 $100 per payee
statement with no maximum penalty.

Q. Earnings on any IRA, Coverdell ESA,
Archer MSA, or HSA
Generally, income earned in any IRA, Coverdell ESA, Archer
MSA, or HSA, such as interest or dividends, is not reported on
Forms 1099. However, distributions must be reported on Form
1099-R, 1099-Q, 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 2008, you must
have filed a final Form 1041 for 2007. To change reporting
method, see Regulations section 1.671-4(g) and the
Instructions for Form 1041 and Schedules A, B, D, G, I, J, and
K-1.
For more information on WHFITs, see Widely held fixed
investment trusts (WHFITs) beginning on page 3.

Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and
5498-SA (Section 6693)
The penalties under sections 6721 and 6722 do not apply to:
Forms

Filed Under Code Section

1099-SA and 5498-SA

220(h) and 223(h)

5498

408(i) and 408(l)

5498-ESA

530(h)

1099-Q

529(d) and 530(h)

S. Special Rules for Reporting Payments
Made Through Foreign Intermediaries
and Foreign Flow-Through Entities on
Form 1099

The penalty for failure to timely file Forms 1099-SA,
5498-SA, 5498, 5498-ESA, or 1099-Q 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 the payer and have received a Form W-8IMY,
Certificate of Foreign Intermediary, Foreign Flow-Through
Entity, or Certain U.S. Branches for United States Tax
Withholding, from a foreign intermediary or flow-through entity,
follow the instructions below for completing Form 1099.
Definitions of the terms used in these instructions are on
page 14.

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 2008
Instructions for Form 1098-C for more detailed information.

Presumption Rules

Civil Damages for Fraudulent Filing of
Information Returns (Section 7434)

For additional information including details on the

TIP presumption rules, see the Instructions for the

Requester of Forms W-8BEN, W-8ECI, W-8EXP, and
W-8IMY and Pub. 515. To order, see How To Get Forms,
Publications, and Other Assistance on page 15.
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.
• The status of the payee as a U.S. or foreign person and
• The classification of the payee as an individual, trust, 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).
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.
On the other hand, 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

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
Generally, payments to corporations are not reportable.
However, you must report payments to corporations for the
following.
• Medical and health care payments (Form 1099-MISC),
• Withheld federal income tax or foreign tax,
• Barter exchange transactions (Form 1099-B),
• Substitute payments in lieu of dividends and tax-exempt
interest (Form 1099-MISC),
• Interest or original issue discount paid or accrued to a regular
interest holder of a REMIC (Form 1099-INT or 1099-OID),
• 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-MISC),
• Fish purchases for cash (Form 1099-MISC),
• The credits for clean renewable energy bonds and for Gulf
tax credit bonds treated as interest and reported on Form
1099-INT, and

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Rules for Reporting Payments Initially Reported
on Form 1042-S

subject to withholding during the grace period. If you later
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 discovery of the payee’s
U.S. status.

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.

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.

Definitions
Foreign intermediary. A foreign intermediary 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 qualified intermediary is a
person that is a party to a withholding agreement with the IRS
and is:
• A foreign financial institution or a foreign clearing
organization (other than a U.S. branch or U.S. office of the
institution or organization),
• A foreign branch or office of a U.S. financial institution or a
foreign branch or office of a U.S. clearing organization,
• A foreign corporation for purposes of presenting claims of
benefits under an income tax treaty on behalf of its
shareholders, or
• Any other person the IRS accepts as a qualified intermediary
and who enters into a withholding agreement with the IRS.
For details on QI agreements, see:
• Rev. Proc. 2000-12 on page 387 of Internal Revenue Bulletin
2000-4 at www.irs.gov/pub/irs-irbs/irb00-4.pdf;
• Modified by Rev. Proc. 2003-64, Section 4A (Appendix 3), on
page 306 of Internal Revenue Bulletin 2003-32 at www.irs.gov/
pub/irs-irbs/irb03-32.pdf;
• Further modified by Rev. Proc. 2004-21 on page 702 of
Internal Revenue Bulletin 2004-14 at www.irs.gov/pub/irs-irbs/
irb04-14.pdf; and
• Also see Rev. Proc. 2005-77 which amends the final
withholding partnership and withholding foreign trust
agreements by expanding the availability of simplified
documentation, reporting, and withholding procedures, further
modifying Rev. Proc. 2003-64. Rev. Proc. 2005-77 is available
on page 1176 of Internal Revenue Bulletin 2005-51 at www.irs.
gov/pub/irs-irbs/irb05-51.pdf.

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. Also, on the second name line below
the recipient’s name, enter “IMY” followed by the name of the
QI, NQI, or FTE.
For payments made to multiple recipients: (a) enter the
name of the recipient whose status you relied on to determine
the applicable rate of withholding and (b) on the second name
line, enter “IMY” followed by the name of the QI, NQI, or FTE.
However, if the QI has assumed primary Form 1099 reporting
or backup withholding responsibility, you are not required to
issue the Form 1099 or to backup withhold. See Qualified
intermediary (QI) on this page.
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:
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 QI, NQI, or FTE.
3. Enter the EIN of the QI, NQI, or FTE, if applicable, in the
recipient’s identification number box.
4. Furnish a copy of the Form 1099 with “unknown recipient”
to the QI, 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 does not
CAUTION receive the necessary allocation information cannot
report those payments on a pro rata basis. Report unallocated
payments using the presumption rules above.

!

Rules for Non-U.S. Payers
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:
• A U.S. person,
• 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 percent of the gross
income derived from the conduct of a U.S. trade or business,
• A foreign person who owns 50 percent or more of the gross
income that is effectively connected with a U.S. trade or
business, or
• A U.S. branch of a foreign bank or a foreign insurance
company.

Generally, a branch of a financial institution may not
operate as a QI after December 31, 2006, in a country
CAUTION that does not have approved know-your-customer (KYC)
rules. Branches of financial institutions that operate in non-KYC
approved jurisdictions will be required to act as non-qualified
intermediaries after December 31, 2006, or after December 31,
2007, if an extension to operate as a QI was approved by the
IRS. For additional information, see Notice 2006-35 on page
708 of Internal Revenue Bulletin 2006-14 at www.irs.gov/pub/
irs-irbs/irb06-14.pdf.
Nonqualified intermediary (NQI). A nonqualified
intermediary is any intermediary that is not a U.S. person and
that is not a qualified intermediary.
Foreign flow-through entity (FTE). A flow-through entity 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. 2003-64 as amended by Rev. Proc.
2004-21, for procedures for entering into a withholding foreign
partnership or trust agreement.

!

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 reportable payment paid outside the
U.S. For example, see Regulations section 1.6049-5(b)(6).
2. Gross proceeds from a sale effected outside the U.S.
See Regulations section 1.6045-1(a).
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.

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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 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.

CD/DVD for Tax Products. You can order Publication 1796,
IRS Federal Tax Products CD/DVD, and obtain:
• Current-year forms, instructions, and publications
• Prior-year forms, instructions, and publications
• Bonus: Historical Tax Products DVD — Ships with the final
release
• Tax Map: An electronic research tool and finding aid
• Tax Law frequently asked questions (FAQs)
• Tax Topics from the IRS telephone response system
• Fill-in, print, and save features for most tax forms
• Internal Revenue Bulletins
• Toll-free and email technical support
• The CD is released twice during the year
• The first release will ship the beginning of January
• The final release will ship the beginning of March
Purchase the CD/DVD from National Technical Information
Service at www.irs.gov/cdorders for $35 (no handling fee) or
call 1-877-CDFORMS (1-877-233-6767) toll-free to buy the
CD/DVD for $35 (plus a $5 handling fee). Price is subject
to change.
Phone. Many services are available by phone.
• Ordering forms, instructions, and publications. Call
1-800-829-3676 to order current-year forms, instructions, and
publications, and prior-year forms and instructions. You should
receive your order within 10 days.
• TTY/TDD equipment. If you have access to TTY/TDD
equipment, call 1-800-829-4059 to ask tax questions or to order
forms and publications.

T. How To Get Tax Help
Information Reporting Customer Service Site
If you have questions about reporting on Forms 1096, 1098,
1099, 5498, W-2, W-2G, and W-3, you may call a toll-free
number, 1-866-455-7438. You may still use the original
telephone number, 304-263-8700 (not toll free). For TTY/TDD
equipment, call 304-267-3367 (not toll free). The hours of
operation for the call site are Monday through Friday from 8:30
a.m. to 4:30 p.m., Eastern time.
Other tax-related matters. For other tax information related to
business returns or accounts, call 1-800-829-4933.
If you have access to TTY/TDD equipment, call
1-800-829-4059 to ask tax account questions or to order forms
and publications.

Evaluating the quality of our telephone services. To ensure
IRS representatives give accurate, courteous, and professional
answers, we use several methods to evaluate the quality of our
telephone services. One method is for a second IRS
representative to listen in on or record random telephone calls.
Another is to ask some callers to complete a short survey at the
end of the call.
Mail. You can send your order for forms, instructions, and
publications to the address below. You should receive a
response within 10 days after your request is received.

Internal Revenue Bulletin
The Internal Revenue Bulletin (IRB), published weekly, contains
newly issued regulations, notices, announcements, legislation,
court decisions, and other items of general interest. You may
find this publication useful to keep you up to date with current
developments. See How To Get Forms, Publications, and Other
Assistance on this page.

National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

Contacting Your Taxpayer Advocate
The Taxpayer Advocate Service (TAS) is an independent
organization within the IRS whose employees assist taxpayers
who are experiencing economic harm, who are seeking help in
resolving tax problems that have not been resolved through
normal channels, or who believe that an IRS system or
procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case
intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to
see if you are eligible for assistance. You can also call or write
to your local taxpayer advocate, whose phone number and
address are listed in your local telephone directory and in
Publication 1546, Taxpayer Advocate Service – Your Voice at
the IRS. You can file Form 911, Request for Taxpayer Advocate
Service Assistance (And Application for Taxpayer Assistance
Order), or ask an IRS employee to complete it on your behalf.
For more information, go to www.irs.gov/advocate.

Privacy Act and Paperwork Reduction Act Notice. 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, 530,
6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A,
6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q,
6050R, 6050S, 6050T, 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 taxpayer identification number on what you file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to
cities, states, and the District of Columbia for use in
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and
state 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, 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:

How To Get Forms, Publications, and Other
Assistance
Because the IRS processes paper forms by machine
(optical character recognition equipment), you cannot
CAUTION file with the IRS Form 1096 or Copy A of Forms 1098,
1099, or 5498 that you print from the IRS website or the CD.
Internet. You can access the IRS website 24 hours a day, 7
days a week, at www.irs.gov to:
• Access commercial tax preparation and e-file services.
• Download forms, instructions, and publications.
• Order IRS products online.
• Research your tax question online.
• Search publications online by topic or keyword.
• View Internal Revenue Bulletins (IRBs) published in the last
few years.
• Sign up to receive local and national tax news by email.

!

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1096 . . . . .
1098 . . . . .
1098-C . . .
1098-E . . . .
1098-T . . . .
1099-A . . . .
1099-B . . . .
1099-C . . .
1099-CAP* .
1099-DIV . .
1099-G . . .
1099-H . . .
1099-INT . .
1099-LTC . .
1099-MISC .
1099-OID . .
1099-PATR .
1099-Q . . .
1099-R . . .

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13 minutes
7 minutes
15 minutes
7 minutes
13 minutes
9 minutes
20 minutes
10 minutes
11 minutes
18 minutes
11 minutes
18 minutes
13 minutes
13 minutes
16 minutes
12 minutes
15 minutes
11 minutes
18 minutes

1099-S . . .
1099-SA . .
5498 . . . .
5498-ESA .
5498-SA . .
W-2G . . . .

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8 minutes
8 minutes
12 minutes
7 minutes
10 minutes
18 minutes

* Privacy Act does not pertain to this form.

If you have comments concerning the accuracy of these time
estimates or suggestions for making these forms simpler, we
would be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send these forms to this
address. Instead, see part D on page 4.

-16-

Page 17 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G 10:30 - 19-OCT-2007

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Guide to Information Returns (If any date shown falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.)
Due Date
Form
1042-S

Title

What to Report

Foreign Person’s
U.S. Source Income
Subject to
Withholding

Payments subject to withholding under Chapter 3 of the Code, including
interest, dividends, royalties, pensions and annuities, gambling winnings,
compensation for personal services, and distributions by publicly traded
partnerships of income effectively connected with the conduct of a U.S. trade
or business.

1098

Mortgage Interest
Statement

Mortgage interest (including points) and reimbursements of overpaid interest.

1098-C

Contributions of
Information regarding a donated motor vehicle, boat, or airplane.
Motor Vehicles,
Boats, and Airplanes

1098-E

Student Loan Interest Student loan interest received in the course of your trade or business.
Statement

1098-T

Tuition Statement

Qualified tuition and related expenses, reimbursements or refunds, and
scholarships or grants (optional).

1099-A

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.

Proceeds From
Broker and Barter
Exchange
Transactions

Sales or redemptions of securities, futures transactions, commodities, and
barter exchange transactions.

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.

1099-B

1099-C

1099-CAP

Amounts to Report

To IRS

To Recipient
(unless indicated
otherwise)

All amounts, except $10
or more for interest on
U.S. deposits paid to
Canadian nonresident
aliens

March 15

March 15

$600 or more

February 28*

(To Payer/
Borrower)
January 31

Gross proceeds of more
than $500

February 28*

(To Donor)
30 days from date
of sale or
contribution

$600 or more

February 28*

January 31

See instructions

February 28*

January 31

All amounts

February 28*

(To Borrower)
January 31

All amounts

February 28*

January 31**

$600 or more

February 28*

January 31

Changes in
Information about cash, stock, or other property from an acquisition of control
Corporate Control
or the substantial change in capital structure of a corporation.
and Capital Structure

Amounts of stock or
property valued at $100
million or more

February 28*

(To Shareholders)
January 31

1099-DIV

Dividends and
Distributions

Distributions, such as dividends, capital gain distributions, or nontaxable
distributions, that were paid on stock and liquidation distributions.

$10 or more, except
$600 or more for
liquidations

February 28*

January 31**

1099-G

Certain Government
Payments

Unemployment compensation, state and local income tax refunds, agricultural $10 or more for refunds
payments, and taxable grants.
and unemployment

February 28*

January 31

1099-H

Health Coverage Tax Health insurance premiums paid on behalf of certain individuals.
Credit (HCTC)
Advance Payments

February 28*

January 31

February 28*

January 31**

February 28*

January 31

February 28*

January 31**

$10 or more

February 28*

January 31**

$10 or more

February 28*

January 31

$10 or more ($600 or
more in some cases)

1099-INT

Interest Income

1099-LTC

Long-Term Care and Payments under a long-term care insurance contract and accelerated death
Accelerated Death
benefits paid under a life insurance contract or by a viatical settlement
Benefits
provider.

1099-MISC

Miscellaneous
Income

All amounts

Interest income.

All amounts

Rent or royalty payments; prizes and awards that are not for services, such as $600 or more, except
winnings on TV or radio shows.
$10 or more for royalties

(Also, use to report
Payments to crew members by owners or operators of fishing boats including
direct sales of $5,000 payments of proceeds from sale of catch.
or more of consumer
goods for resale.)

All amounts

Section 409A deferrals and income from nonqualified deferred compensation
plans.

All amounts
($600 or more if
deferrals)

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

Payments for services performed for a trade or business by people not treated
as its employees. Examples: fees to subcontractors or directors and golden
parachute payments.

$600 or more

Fish purchases paid in cash for resale.

$600 or more

Substitute dividends and tax-exempt interest payments reportable by brokers.

$10 or more

Crop insurance proceeds.

$600 or more

Gross proceeds paid to attorneys.

$600 or more

1099-OID

Original Issue
Discount

Original issue discount.

1099-PATR

Taxable Distributions Distributions from cooperatives to their patrons.
Received From
Cooperatives

*The due date is March 31 if filed electronically.

**The due date is March 15 for reporting by trustees and middlemen of WHFITs.

-17-

Page 18 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G 10:30 - 19-OCT-2007

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Guide to Information Returns (Continued)
Due Date
Amounts to Report

To IRS

To Recipient
(unless indicated
otherwise)

Payments From
Earnings from qualified tuition programs and Coverdell ESAs.
Qualified Education
Programs (Under
Sections 529 and 530)

All amounts

February 28*

January 31

Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.

Distributions from retirement or profit-sharing plans, any IRA, insurance
contracts, and IRA recharacterizations.
$10 or more

February 28*

January 31

1099-S

Proceeds From Real
Estate Transactions

Gross proceeds from the sale or exchange of real estate and certain
royalty payments.

Generally, $600 or more

February 28*

January 31

1099-SA

Distributions From an
HSA, Archer MSA, or
Medicare Advantage
MSA

Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
All amounts

February 28*

January 31

Information Return of
U.S. Person With
Respect To Certain
Foreign Corporations

U.S. persons who are officers, directors, or shareholders in certain foreign
corporations report information as required by sections 6038 and 6046 and
to report income from controlled foreign corporations under sections
951 – 965.

See form instructions

Due date of income
tax return

None

See form instructions

Due date of income
tax return

None

All amounts

May 31

(To Participant)
For FMV/RMD
Jan 31;
For contributions,
May 31

All amounts

May 31

April 30

All amounts

May 31

(To Participant)
May 31

See separate
instructions

Last day of
February*

Allocated tips are
shown on Form W-2,
due January 31

Over $10,000

15 days after date
of transaction

(To Payer)
January 31

(Transaction only)

Generally, attach to
Form 1065 or
1065-B

(To Transferor and
Transferee)
January 31

Generally, $600 or more;
$1,200 or more from
bingo or slot machines;
$1,500 or more from
keno

February 28*

January 31

Over $10,000

15 days after date
of transaction

Not required

See form instructions

Attach to tax return

None

To SSA

To Recipient

Last day of
February*

January 31

To Treasury Dept.

To Recipient

June 30

None

Form
1099-Q

1099-R

5471

5472

5498

Title

What to Report

Information Return of a Reportable transactions that occur during the tax year of a reporting
25% Foreign-Owned
corporation with a foreign or domestic related party.
U.S. Corporation or a
Foreign Corporation
Engaged in a U.S.
Trade or Business
IRA Contribution
Information

Contributions (including rollover contributions) to any individual retirement
arrangement (IRA) including a SEP, SIMPLE, and Roth IRA; Roth
conversions; IRA recharacterizations; and the fair market value (FMV) of
the account.

Coverdell ESA
Contribution
Information

Contributions (including rollover contributions) to a Coverdell ESA.

HSA, Archer MSA, or
Medicare Advantage
MSA Information

Contributions to an HSA (including transfers and rollovers) or Archer MSA
and the fair market value of an HSA, Archer MSA, or Medicare Advantage
MSA.

Employer’s Annual
Information Return of
Tip Income and
Allocated Tips

Receipts from large food or beverage operations, tips reported by
employees, and allocated tips.

8300 (IRS/
FinCen
form)

Report of Cash
Payments Over
$10,000 Received in a
Trade or Business

Payments in cash (including certain monetary instruments) or foreign
currency received in one transaction, or two or more related transactions,
in the course of a trade or business. Does not apply to banks and financial
institutions filing FinCen Form 104, and casinos that are required to report
such transactions on FinCen Form 103 or, generally, to transactions
outside the United States.

8308

Report of a Sale or
Exchange of Certain
Partnership Interests

Sale or exchange of a partnership interest involving unrealized receivables
or inventory items under section 751(a).

W-2G

Certain Gambling
Winnings

Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno,
bingo, slot machines, sweepstakes, wagering pools, etc.

104
(FinCen
form)

Currency Transaction
Report

Each deposit, withdrawal, exchange of currency, or other payment or
transfer by, through, or to financial institutions (other than casinos).

926

Return by a U.S.
Transferor of Property
to a Foreign
Corporation

Certain transfers of tangible and intangible property to a foreign
corporation as required by section 6038B.

Wage and Tax
Statement

Wages, tips, other compensation; social security, Medicare, withheld
income taxes; and advance earned income credit (EIC) payments. Include
bonuses, vacation allowances, severance pay, certain moving expense
payments, some kinds of travel allowances, and third-party payments of
sick pay.

5498-ESA

5498-SA

8027

W-2

TD F
90-22.1

Report of Foreign Bank Financial interest in or signature or other authority over a foreign bank
and Financial Accounts account, securities account, or other financial account.

*The due date is March 31 if filed electronically.

-18-

See separate
instructions

Over $10,000

Page 19 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G 10:30 - 19-OCT-2007

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Types of Payments
Below is an alphabetic list of some payments and the forms to file and report them. 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.

Type of Payment
Abandonment . . . . . . . . . . . . . . . . . . . .
Accelerated death benefits . . . . . . . . . . .
Acquisition of control . . . . . . . . . . . . . . .
Advance earned income credit . . . . . . . . .
Advance health insurance payments . . . . .
Agriculture payments . . . . . . . . . . . . . . .
Allocated tips . . . . . . . . . . . . . . . . . . . .
Alternate TAA payments . . . . . . . . . . . . .
Annuities . . . . . . . . . . . . . . . . . . . . . . .
Archer MSAs:
Contributions . . . . . . . . . . . . . . . . . . .
Distributions . . . . . . . . . . . . . . . . . . . .
Attorney, fees and gross proceeds . . . . . .
Auto reimbursements, employee . . . . . . .
Auto reimbursements, nonemployee . . . . .
Awards, employee . . . . . . . . . . . . . . . . .
Awards, nonemployee . . . . . . . . . . . . . .
Barter exchange income . . . . . . . . . . . . .
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 . . . . . . . . . .
Commodities transactions . . . . . . . . . . . .
Compensation, employee . . . . . . . . . . . .
Compensation, nonemployee . . . . . . . . . .
Contributions of motor vehicles, boats, and
airplanes . . . . . . . . . . . . . . . . . . . . . .
Cost of current life insurance protection . . .
Coverdell ESA contributions . . . . . . . . . .
Coverdell ESA distributions . . . . . . . . . . .
Crop insurance proceeds . . . . . . . . . . . .
Damages . . . . . . . . . . . . . . . . . . . . . . .
Death benefits . . . . . . . . . . . . . . . . . . . .
Accelerated . . . . . . . . . . . . . . . . . . . .
Debt cancellation . . . . . . . . . . . . . . . . . .
Dependent care payments . . . . . . . . . . . .
Direct rollovers . . . . . . . . . . . . . . . . . . .

Report on Form
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1099-A
1099-LTC
1099-CAP
W-2
1099-H
1099-G
W-2
1099-G
1099-R

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5498-SA
1099-SA
1099-MISC
W-2
1099-MISC
W-2
1099-MISC
1099-B
W-2
1099-MISC
1099-B
1099-C
1099-DIV
W-2
1099-MISC
1099-CAP
1099-R
W-2
1099-MISC
1099-B
W-2
1099-MISC

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Direct sales of consumer products for resale .
Directors’ fees . . . . . . . . . . . . . . . . . . . . .
Discharge of indebtedness . . . . . . . . . . . .
Dividends . . . . . . . . . . . . . . . . . . . . . . . .
Education loan interest . . . . . . . . . . . . . . .
Employee business expense reimbursement
Employee compensation . . . . . . . . . . . . . .
Excess deferrals, excess contributions,
distributions of . . . . . . . . . . . . . . . . . . .
Fees, employee . . . . . . . . . . . . . . . . . . . .
Fees, nonemployee . . . . . . . . . . . . . . . . .
Fishing boat crew members proceeds . . . . .
Fish purchases for cash . . . . . . . . . . . . . .
Foreclosures . . . . . . . . . . . . . . . . . . . . . .
Foreign persons’ income . . . . . . . . . . . . . .
401(k) contributions . . . . . . . . . . . . . . . . .
404(k) dividend . . . . . . . . . . . . . . . . . . . .
Gambling winnings . . . . . . . . . . . . . . . . . .
Golden parachute, employee . . . . . . . . . . .
Golden parachute, nonemployee . . . . . . . .
Grants, taxable . . . . . . . . . . . . . . . . . . . .
Health care services . . . . . . . . . . . . . . . . .
Health insurance advance payments . . . . . .
Health savings accounts:
Contributions . . . . . . . . . . . . . . . . . . . .
Distributions . . . . . . . . . . . . . . . . . . . . .
Income attributable to domestic production
activities, deduction for . . . . . . . . . . . . .

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1098-C
1099-R
5498-ESA
1099-Q
1099-MISC
1099-MISC
1099-R
1099-LTC
1099-C
W-2
1099-Q, 1099-R,
5498
1099-MISC
1099-MISC
1099-C
1099-DIV
1098-E
W-2
W-2

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1099-R
W-2
1099-MISC
1099-MISC
1099-MISC
1099-A
1042-S
W-2
1099-DIV
W-2G
W-2
1099-MISC
1099-G
1099-MISC
1099-H

..
..

5498-SA
1099-SA

..

1099-PATR

Type of Payment
Income tax refunds, state and local . . . . . .
Indian gaming profits paid to tribal members
Interest income . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . . . . .
Interest, mortgage . . . . . . . . . . . . . . . . .
IRA contributions . . . . . . . . . . . . . . . . . .
IRA distributions . . . . . . . . . . . . . . . . . .
Life insurance contract distributions . . . . .
Liquidation, distributions in . . . . . . . . . . .
Loans, distribution from pension plan . . . .
Long-term care benefits . . . . . . . . . . . . .
Medicare Advantage MSAs:
Contributions . . . . . . . . . . . . . . . . . . .
Distributions . . . . . . . . . . . . . . . . . . . .
Medical services . . . . . . . . . . . . . . . . . .
Mileage, employee . . . . . . . . . . . . . . . . .
Mileage, nonemployee . . . . . . . . . . . . . .
Military retirement . . . . . . . . . . . . . . . . .
Mortgage insurance premiums . . . . . . . . .
Mortgage interest . . . . . . . . . . . . . . . . . .
Moving expense . . . . . . . . . . . . . . . . . .
Nonemployee compensation . . . . . . . . . .
Nonqualified deferred compensation:
Beneficiary . . . . . . . . . . . . . . . . . . . .
Employee . . . . . . . . . . . . . . . . . . . . .
Nonemployee . . . . . . . . . . . . . . . . . . .
Original issue discount (OID) . . . . . . . . . .
Patronage dividends . . . . . . . . . . . . . . . .
Pensions . . . . . . . . . . . . . . . . . . . . . . .
Points . . . . . . . . . . . . . . . . . . . . . . . . .
Prizes, employee . . . . . . . . . . . . . . . . . .
Prizes, nonemployee . . . . . . . . . . . . . . .
Profit-sharing plan . . . . . . . . . . . . . . . . .
Punitive damages . . . . . . . . . . . . . . . . .
Qualified plan distributions . . . . . . . . . . . .
Qualified tuition program payments . . . . . .
Real estate transactions . . . . . . . . . . . . .
Recharacterized IRA contributions . . . . . .
Refund, state and local tax . . . . . . . . . . .
Rents . . . . . . . . . . . . . . . . . . . . . . . . . .
Retirement . . . . . . . . . . . . . . . . . . . . . .
Roth conversion IRA contributions . . . . . .
Roth conversion IRA distributions . . . . . . .
Roth IRA contributions . . . . . . . . . . . . . .
Roth IRA distributions . . . . . . . . . . . . . . .
Royalties . . . . . . . . . . . . . . . . . . . . . . .
Timber, pay-as-cut contract . . . . . . . . .
Sales:
Real estate . . . . . . . . . . . . . . . . . . . .
Securities . . . . . . . . . . . . . . . . . . . . .
Section 1035 exchange . . . . . . . . . . . . .
SEP contributions . . . . . . . . . . . . . . . . .
SEP distributions . . . . . . . . . . . . . . . . . .
Severance pay . . . . . . . . . . . . . . . . . . .
Sick pay . . . . . . . . . . . . . . . . . . . . . . . .
SIMPLE contributions . . . . . . . . . . . . . . .
SIMPLE distributions . . . . . . . . . . . . . . .
Student loan interest . . . . . . . . . . . . . . .
Substitute payments in lieu of dividends or
tax-exempt interest . . . . . . . . . . . . . . .
Supplemental unemployment . . . . . . . . . .
Tax refunds, state and local . . . . . . . . . . .
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tuition . . . . . . . . . . . . . . . . . . . . . . . . .
Unemployment benefits . . . . . . . . . . . . .
Vacation allowance, employee . . . . . . . . .
Vacation allowance, nonemployee . . . . . .
Wages . . . . . . . . . . . . . . . . . . . . . . . . .

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1099-G
1099-MISC
1099-INT
1099-INT
1098
5498
1099-R
1099-R, 1099-LTC
1099-DIV
1099-R
1099-LTC

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5498-SA
1099-SA
1099-MISC
W-2
1099-MISC
1099-R
1098
1098
W-2
1099-MISC

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1099-R
W-2
1099-MISC
1099-OID
1099-PATR
1099-R
1098
W-2
1099-MISC
1099-R
1099-MISC
1099-R
1099-Q
1099-S
1099-R, 5498
1099-G
1099-MISC
1099-R
5498
1099-R
5498
1099-R
1099-MISC
1099-S

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1099-S
1099-B
1099-R
W-2, 5498
1099-R
W-2
W-2
W-2, 5498
1099-R
1098-E

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1099-MISC
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1099-G
W-2
1098-T
1099-G
W-2
1099-MISC
W-2

Page 20 of 20

General Instructions for Forms 1099, 1098, 5498, and W-2G 10:30 - 19-OCT-2007

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Index

A
Account number box . . . . . . . . . . . . . . . . . . . 9

H
Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Q
Qualified settlement funds . . . . . . . . . . . . . 3

B
Backup withholding . . . . . . . . . . . . . 2, 11, 12

I
Information returns, other . . . . . . . . . . . . . . 4

C
Corporations, payments to . . . . . . . . . . . . 13
Corrected returns, how to file . . . . . . . . . . 6

K
Keeping copies . . . . . . . . . . . . . . . . . . . . . . . . 5

S
State and local tax departments . . . . . . . . 4
Statement mailing requirements . . . . 9, 10
Statements to recipients . . . . . . . . . 2, 9, 10
Substitute forms . . . . . . . . . . . . . . 2, 6, 9, 10
Successor/predecessor reporting . . . . . . 3

D
Due dates . . . . . . . . . . . . . . . . . . . . . . . 4, 5, 10
E
Electronic reporting . . . . . . . . . . . . . . . . . . . . 5
Extension to file . . . . . . . . . . . . . . . . . . . . . . . 4
Extension to furnish statements . . . . . . . 11
F
Filing returns . . . . . . . . . . . . . . . . . . . . . . . . . . 4
FIRE System . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Foreign intermediaries, payments made
through . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Foreign person, payment to . . . . . . . . . . . . 3
Form 1096 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 4
Form 945 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Form W-9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Forms, how to get . . . . . . . . . . . . . . . . . . . . 15
G
Grantor trusts . . . . . . . . . . . . . . . . . . . . . . . . . 13

L
Logos or substitute statements . . . . . . 9-10
M
Mailing forms . . . . . . . . . . . . . . . . . . . . . . . . . . 5
N
Names, TINs, etc. . . . . . . . . . . . . . . . . . . . . . 8
Nominee/middleman . . . . . . . . . . . . . . . . . . . 3
O
Ordering forms . . . . . . . . . . . . . . . . . . . . . . . 15
P
Paper document reporting . . . . . . . . . . . . . 6
Partnerships, payments to . . . . . . . . . . . . 13
Payee statements . . . . . . . . . . . . . . . 2, 9, 10
Payments made through foreign
intermediaries . . . . . . . . . . . . . . . . . . . . . . 14
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 12
Private delivery services . . . . . . . . . . . . . . . 4

-20-

T
Taxpayer Advocate . . . . . . . . . . . . . . . . . . . 15
Taxpayer identification number . . . . . 8, 11
Telephone numbers on statements . . . . . 9
TIN Matching . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Transmitters, paying agents, etc. . . . . . . . 5
V
Void returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
W
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
When to file . . . . . . . . . . . . . . . . . . . . . . . . . 4, 5
When to furnish statements . . . . . . . . . . . 10
Where to file . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Who must file . . . . . . . . . . . . . . . . . . . . . . . . 2, 5
Widely held fixed investment trusts . . . . . 3
Withholding, backup . . . . . . . . . . . . 2, 11, 12

■


File Typeapplication/pdf
File Title2008 Form 1098, Mortgage Interest Statement
AuthorGH1LB
File Modified2007-10-19
File Created2007-10-19

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