5498-QA, ABLE Account Contribution Information

2017

General Instructions for
Certain Information Returns

Department of the Treasury
Internal Revenue Service

(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Section references are to the Internal Revenue Code
unless otherwise noted.
Contents
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Items You Should Note . . . . . . . . . . . . . . . . . . .
Guide to Information Returns . . . . . . . . . . . . . . .
A. Who Must File . . . . . . . . . . . . . . . . . . . . . . .
B. Other Information Returns . . . . . . . . . . . . . . .
C. When to File . . . . . . . . . . . . . . . . . . . . . . . . .
D. Where to File . . . . . . . . . . . . . . . . . . . . . . . .
E. Filing Returns With the IRS . . . . . . . . . . . . . .
F. Electronic Reporting . . . . . . . . . . . . . . . . . . .
G. Paper Document Reporting . . . . . . . . . . . . . .
H. Corrected Returns on Paper Forms . . . . . . . .
I. Void Returns . . . . . . . . . . . . . . . . . . . . . . . . .
J. Recipient Names and Taxpayer Identification
Numbers (TINs) . . . . . . . . . . . . . . . . . . . . .
K. Filer's Name, Taxpayer Identification Number
(TIN), and Address . . . . . . . . . . . . . . . . . . .
L. Account Number Box on Forms . . . . . . . . . . .
M. Statements to Recipients (Beneficiaries,
Borrowers, Debtors, Donors, Employees,
Insureds, Participants, Payers, Policyholders,
Shareholders, Students, Transferors, or
Winners on Certain Forms) . . . . . . . . . . . . .
N. Backup Withholding . . . . . . . . . . . . . . . . . . .
O. Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . .
P. Payments to Corporations and Partnerships . .
Q. Earnings on Any IRA, Coverdell ESA, ABLE
Account, Archer MSA, or HSA . . . . . . . . . . .
R. Certain Grantor Trusts . . . . . . . . . . . . . . . . .
S. Special Rules for Reporting Payments Made
Through Foreign Intermediaries and Foreign
Flow-Through Entities on Form 1099 . . . . . .
T. How To Get Tax Help . . . . . . . . . . . . . . . . . .
Guide to Information Returns (If any date shown
falls on a Saturday, Sunday, or legal holiday,
the due date is the next business day.) . . . . .
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Future Developments

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Electronic filing. E-filers are reminded that using the
FIRE System requires following the specifications
contained in Pub. 1220. Also, the IRS does not provide a
fill-in form option for most forms covered by these
instructions, however see Online fillable forms in Part E,
later. See part F for information on e-file.
Payee. Throughout these instructions, the term “payee”
means any recipient of Forms 1097, 1098, 1099, 3921,
3922, 5498, or W-2G including beneficiaries, borrowers,
debtors, donors, employees, insureds, participants,
policyholders, shareholders, students, transferors, and
winners.
Where to file. All information returns filed on paper will
be filed with only two Internal Revenue Service Centers:
Austin, TX, and Kansas City, MO. See part D and Form
1096, Annual Summary and Transmittal of U.S.
Information Returns.

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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
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For the latest information about developments related to
the General Instructions for Certain Information Returns
after they were published, go to General Instructions for
Certain Information Returns.

Reminders
Due date for certain statements sent to recipients.
The due date for furnishing statements to recipients for
Jan 11, 2017

Forms 1099-B, 1099-S, and 1099-MISC (if amounts are
reported in box 8 or 14) is February 15, 2018. This also
applies to statements furnished as part of a consolidated
reporting statement. See the Guide to Information Returns
for due dates for all returns.

In addition to these general instructions, which contain
general information concerning Forms 1096, 1097, 1098,
1099, 3921, 3922, 5498, and W-2G, we provide specific
form instructions as separate products. Get the
instructions you need for completing a specific form from
the following list of separate instructions.
Instructions for Form 1097-BTC.
Instructions for Form 1098.
Instructions for Form 1098-C.
Instructions for Forms 1098-E and 1098-T.
Instructions for Form 1098-Q.
Instructions for Forms 1099-A and 1099-C.
Instructions for Form 1099-B.
Instructions for Form 1099-CAP.
Instructions for Form 1099-DIV.
Instructions for Form 1099-G.
Instructions for Forms 1099-INT and 1099-OID.

Cat. No. 27976F

notices. E-services technical support is available by
calling 1-866-255-0654.

Instructions for Form 1099-K.
Instructions for Form 1099-LTC.
Instructions for Form 1099-MISC.
Instructions for Form 1099-PATR.
Instructions for Form 1099-Q.
Instructions for Forms 1099-QA and 5498-QA.
Instructions for Forms 1099-R and 5498.
Instructions for Form 1099-S.
Instructions for Forms 1099-SA and 5498-SA.
Instructions for Forms 3921 and 3922.
Instructions for Form 5498-ESA.
Instructions for Forms W-2G and 5754.

A. Who Must File

See the separate specific instructions for each form.
Nominee/middleman returns. Generally, if you receive
a Form 1099 for amounts that actually belong to another
person, you are considered a nominee recipient. You
must file a Form 1099 with the IRS (the same type of Form
1099 you received) for each of the other owners showing
the amounts allocable to each. You must also furnish a
Form 1099 to each of the other owners. File the new Form
1099 with Form 1096 with the 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
spouse is not required to file a nominee return to show
amounts owned by the other spouse. The nominee, not
the original payer, is responsible for filing the subsequent
Forms 1099 to show the amount allocable to each owner.

You can also obtain the latest developments for each of
the forms and instructions listed here by visiting their
information pages at IRS.gov. See the separate
instructions for each form on the webpage via the link.
See How To Get Forms, Publications, and Other
Assistance, later.

Guide to Information Returns

See the chart, later, for a brief summary of information
return reporting rules.

Successor/predecessor reporting. A successor
business (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 1097, 1098,
1099, 3921, 3922, 5498, or W-2G for each recipient
combining the predecessor's and successor's reportable
amounts, including any withholding. If they so agree and
the successor satisfies the predecessor's obligations and
the conditions described on this page, the predecessor
does not have to file the specified information returns for
the acquisition year. If the successor and predecessor do
not agree, or if the requirements described are not met,
the predecessor and the successor each must file Forms
1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their
own reportable amounts as they usually would. For more
information and the rules that apply to filing combined
Forms 1042-S, see Rev. Proc. 99-50, which is available
on page 757 of Internal Revenue Bulletin 1999-52 at
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.

Use Form 1096 To Send Paper Forms to the IRS

You must send Copies A of all paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS with Form
1096, Annual Summary and Transmittal of U.S.
Information Returns. Instructions for completing Form
1096 are contained on Form 1096. Also see part E.

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.

Substitute Statements to Recipients

If you are using a substitute form to furnish information
statements to recipients (generally Copy B), be sure your
substitute statements comply with the rules in Pub. 1179.
Pub. 1179, which is revised annually, explains the
requirements for format and content of substitute
statements to recipients. See part M for additional
information.

Taxpayer Identification Number (TIN) Matching

TIN Matching allows a payer or authorized agent who is
required to file Forms 1099-B, DIV, INT, K, 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. 2108-A, or go to IRS.gov and enter
keyword “TIN matching” in the upper right corner. It is
anticipated that payers who validate the TIN and name
combinations before filing information returns will receive
fewer backup withholding (CP2100) notices and penalty

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
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Gen. Instr. for Certain Info. Returns (2017)

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
or determinable income, or gross proceeds from broker
transactions) and to whom the payment is made (for
example, corporation or individual).
For more information, see Regulations section
1.468B-2(l). Also, see Treasury Decision (TD) 9249,
2006-10 I.R.B. 546, available at www.irs.gov/irb/
2006-10_IRB/ar05.html. TD 9249 relates to escrow and
similar funds.

information reporting obligations for these forms. The
predecessor and successor may agree to:
1. Use the combined reporting procedure for all Forms
1097, 1098, 1099, 3921, 3922, 5498, and W-2G; or
2. Limit the use of the combined reporting procedure
to (a) specific forms, or (b) specific reporting entities,
including any unit, branch, or location within a particular
business entity that files its own separate information
returns. For example, if the predecessor's and
successor's only compatible computer or recordkeeping
systems are their dividends paid ledgers, they may agree
to use the combined reporting procedure for Forms
1099-DIV only. Similarly, if the only compatible systems
are in their midwest branches, they may agree to use the
combined reporting procedure for only the midwest
branches.
Combined reporting procedure. On each Form
1097, 1098, 1099, 3921, 3922, 5498, and W-2G filed by
the successor, the successor must combine the
predecessor's (before the acquisition) and successor's
reportable amounts, including any withholding, for the
acquisition year and report the aggregate. For
transactional reporting on Form 1099-B, the successor
must report each of the predecessor's transactions and
each of its own transactions on each Form 1099-B. These
same reporting requirements apply to Form 3921 and
Form 3922. The successor may include with the form sent
to the recipient additional information explaining the
combined reporting.
For purposes of the combined reporting procedure, the
sharing of TINs and other information obtained under
section 3406 for information reporting and backup
withholding purposes does not violate the confidentiality
rules in section 3406(f).
Statement required. The successor must file a
statement with the IRS indicating the forms that are being
filed on a combined basis under Rev. Proc. 99-50. The
statement must:
1. Include the predecessor's and successor's names,
addresses, telephone numbers, EINs, and the name and
telephone number of the person responsible for preparing
the statement;
2. Reflect separately the amount of federal income tax
withheld by the predecessor and by the successor for
each type of form being filed on a combined basis (for
example, Form 1099-R or 1099-MISC); and
3. Be sent separately from Forms 1097, 1098, 1099,
3921, 3922, 5498, and W-2G by the forms' due date to:
Internal Revenue Service, Information Returns Branch,
230 Murall Drive, Mail Stop 4360, 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.

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 including
non-pro rata partial principal payments, trust sales
proceeds, redemption asset proceeds, and sales of a trust
interest on a secondary market must be reported on Form
1099-B. See Regulations section 1.671-5(d).
Safe harbor rules for determining the amount of an item
to be reported on Form 1099 and a tax information
statement with respect to a TIH in a non-mortgage WHFIT
(NMWHFIT) and a widely held mortgage trust (WHMT)
are found in Regulations sections 1.671-5(f) and (g),
respectively.
Trustees and middlemen must follow all the rules for
filing Forms 1099 with the IRS and furnishing a statement
to the TIH (except as noted below) as described in parts A
through S of these instructions. Trustees and middlemen
should also follow the separate instructions for Forms
1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-OID,
as applicable, which may address additional income
reporting requirements.
Due date and other requirements for furnishing
statement to TIH. The written tax information for 2017
furnished to the TIH is due on or before March 15, 2018.
For other items of expense and credit that must be
reported to the TIH, see Regulations section 1.671-5(c).

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
Gen. Instr. for Certain Info. Returns (2017)

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There is no reporting requirement if the TIH is an
exempt recipient unless the trustee or middleman backup
withholds under section 3406. If the trustee or middleman
backup withholds, then follow the rules in part N. An
exempt recipient for this purpose is defined in Regulations
section 1.671-5(b)(7).
Reporting to foreign persons. Items of a WHFIT
attributable to a TIH who is not a U.S. person must be
reported and amounts withheld following the provisions of
sections 1441 through 1464. See Form 1042-S and its
separate instructions for more information.

Special reporting by U.S. payer described in Regulations section 1.1471-4(d)(2)(iii)(A). If you are a U.S.
payer that is a PFFI other than a U.S. branch, you also
may satisfy your requirement to report with respect to a
U.S. account for chapter 4 purposes by reporting on each
appropriate Form 1099 in the manner described in
Regulations section 1.1471-4(d)(2)(iii)(A).
Reporting procedure. If you are an FFI that is eligible to
make an election described in Regulations section
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as
described in Regulations section 1.1471-4(d)(2)(iii)(A),
you must do so by filing each appropriate Form 1099 with
the IRS and reporting the payments required to be
reported by a U.S. payer (as defined in Regulations
section 1.6049-5(c)(5)) with respect to the account. See,
however, Payments required to be reported, later. See
also the separate specific instructions for each form to
determine which form to file.

Foreign Account Tax Compliance Act (FATCA)
Filing Requirements of Certain Foreign
Financial Institutions (FFIs)

If you are required to report an account that is a U.S.
account under chapter 4 of the Code (chapter 4), you may
be eligible to elect to report the account on Form(s) 1099
instead of on Form 8966, FATCA Report.

All Form 1099 filers must have an EIN. If you have

If the account is either a U.S. account held by a
passive nonfinancial foreign entity (NFFE) that is a
CAUTION U.S.-owned foreign entity or an account held by
an owner-documented FFI, do not file a Form 1099 with
respect to such an account. Instead, you must file Form
8966, in accordance with its requirements and its
accompanying instructions, to report the account for
chapter 4 purposes.

TIP not previously filed a Form 1099 or other return,

!

you must obtain an EIN and include it on each
Form 1099 that you file. See part K for more information,
including how to obtain an EIN.
In addition to the information otherwise required to be
reported on the appropriate Form 1099, you also must
include the following information for each account you are
reporting as described in Regulations section 1.1471-4(d)
(2)(iii)(A) or (d)(5)(i)(A) or (B).
The name, address, and TIN of the account holder.
The account number.
If applicable, the jurisdiction of the branch that
maintains the account being reported by adding the
branch’s jurisdiction after the payer’s name, that is,
“Payer’s Name (Jurisdiction X branch).”

Election described in Regulations section
1.1471-4(d)(5)(i)(A). You are eligible to make this
election to report an account on Form(s) 1099 if:
You are a participating FFI (including a Reporting Model
2 FFI) (PFFI) or are a registered deemed-compliant FFI
(RDC FFI) (other than a Reporting Model 1 FFI) required
to report a U.S. account as a condition of your applicable
RDC FFI status (see Regulations section 1.1471-5(f)(1)
(i));
You are required to report the account as a U.S.
account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S.
person that you elect to report under Regulations section
1.1471-4(d)(5)(i)(A).

If you are an FFI making an election described in
Regulations section 1.1471-4(d)(5)(i)(A) or (B), or
CAUTION are a U.S. payer reporting as described in
Regulations section 1.1471-4(d)(2)(iii)(A), you are
required to report the payee’s account number on each
Form 1099 you file (regardless of the fact that the account
number otherwise may be optional for purposes of
reporting on the applicable Form 1099).

!

Election described in Regulations section
1.1471-4(d)(5)(i)(B). You are eligible to make this
election to report an account on Form(s) 1099 if:
You are a PFFI or are a RDC FFI (other than a
Reporting Model 1 FFI) required to report a U.S. account
as a condition of your applicable RDC FFI status (see
Regulations section 1.1471-5(f)(1)(i));
You are required to report the account as a U.S.
account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S.
person that is a cash value insurance contract or annuity
contract that you elect to report under Regulations section
1.1471-4(d)(5)(i)(B) in a manner similar to section
6047(d).
You may make an election described in Regulations
section 1.1471-4(d)(5)(i)(A) or (B) either with respect to all
such U.S. accounts or, separately, with respect to any
clearly identified group of such accounts (for example, by
line of business or by location where the account is
maintained).

If you are a sponsoring entity that is reporting a U.S.
account on behalf of a sponsored FFI described above,
report on the appropriate Form(s) 1099 the following
information in the payer boxes (if filing on paper) or in the
appropriate fields of the payer record (if filing
electronically).
For the name, enter the sponsored FFI’s name on the
first line and the sponsoring entity’s name on the second
line.
For the address, enter the sponsoring entity’s address.
For the federal (or taxpayer) identification number,
enter the sponsored FFI’s EIN.
In addition, if you are filing electronically, enter numeric
code “1” in the “Transfer Agent Indicator” field. See Pub.
1220 for electronic filing of forms. If you are filing on
paper, enter your Global Intermediary Identification
Number (GIIN) in the lower right-hand portion of the title
area on the top of Form 1096, Annual Summary and
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Gen. Instr. for Certain Info. Returns (2017)

Registered deemed-compliant FFI (RDC FFI). A
registered deemed-compliant FFI is an FFI described in
Regulations section 1.1471-5(f)(1), and includes a
Reporting Model 1 FFI, a QI branch of a U.S. financial
institution that is a Reporting Model 1 FFI, and a
nonreporting FI treated as a registered deemed-compliant
FFI under a Model 2 IGA.
Reporting Model 1 FFI. A Reporting Model 1 FFI is an
FI, including a foreign branch of a U.S. financial institution,
treated as a reporting financial institution under a Model 1
IGA.
Reporting Model 2 FFI. A Reporting Model 2 FFI is
an FI or branch of an FI treated as a reporting financial
institution under a Model 2 IGA.
Specified U.S. person. A specified U.S. person is any
U.S. person described in Regulations section 1.1473-1(c).
Sponsored FFI. A Sponsored FFI is an investment
entity or an FFI that is a controlled foreign corporation
having a Sponsoring Entity that performs certain due
diligence, withholding, and reporting obligations on behalf
of the Sponsored FFI.
Sponsoring Entity. A Sponsoring Entity is an entity
that has registered with the IRS to perform the due
diligence, withholding, and reporting obligations of one or
more Sponsored FFIs or Sponsored Direct Reporting
NFFEs.
U.S. account. A U.S. account is any account held by
one or more specified U.S. persons. A U.S. account also
includes any account held by a passive NFFE that has
one or more substantial U.S. owners, or in the case of a
Reporting Model 2 FFI, any account held by a passive
NFFE that has one or more controlling persons that are
specified U.S. persons. See Regulations section
1.1471-5(a) and an applicable Model 2 IGA.

Transmittal of U.S. Information Returns. For transmittal of
paper forms, see Form 1096 and its accompanying
instructions.
If you are an FFI described above that is electing to
report an account to which you did not make any
payments for the calendar year that are required to be
reported on a Form 1099, you must report the account on
Form 1099-MISC. In addition, if you made any payments
for the calendar year that would be required to be reported
on a Form 1099 if not for an applicable dollar amount
threshold, you also must report the account on Form
1099-MISC. See the Instructions for Form 1099-MISC.
Payments required to be reported. If you make an
election described in Regulations section 1.1471-4 (d)(5)
(i)(A) or (B), you are required to report any payments
made to the account as required for purposes of the
election, that is, payments that would be reportable under
sections 6041, 6042, 6045, and 6049 if you were a U.S.
payer.

!

CAUTION

Reporting under chapter 4 does not affect an FFI’s
otherwise applicable obligations to report
payments as a payer under chapter 61.

Forms 1099 used. The payments required to be
reported under this election for calendar year 2017 must
be reported, as applicable, on Form 1099-B, Proceeds
From Broker or Barter Exchange Transactions; Form
1099-DIV, Dividends and Distributions; 1099-INT, Interest
Income; 1099-MISC, Miscellaneous Income; 1099-OID,
Original Issue Discount; or 1099-R, Distributions From
Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc. See also the separate
specific instructions for each form.
Definitions. For detailed information about definitions
that apply for purposes of chapter 4 generally, see
Regulations section 1.1471-1(b). A Reporting FI under a
Model 2 Intergovernmental Agreement (IGA) should also
refer to definitions that may apply under that IGA or apply
pursuant to any applicable domestic law pertaining to its
FATCA obligations. Solely for purposes of filing Forms
1099, the following definitions are provided to help guide
filers through the process.
Account. An account means a financial account
described in Regulations section 1.1471-5(b), including a
cash value insurance contract and annuity contract.
Account holder. An account holder is the person who
holds a financial account, as determined under
Regulations section 1.1471-5(a)(3).
Foreign financial institution (FFI). Except as
otherwise provided for certain foreign branches of a U.S.
financial institution, a foreign financial institution means a
financial institution that is a foreign entity. The term
“foreign financial institution” also includes a foreign branch
of a U.S. financial institution with a Qualified Intermediary
(QI) Agreement in effect.
Owner-documented FFI. An owner-documented FFI
is an FFI described in Regulations section 1.1471-5(f)(3).
Participating FFI (PFFI). A PFFI is an FFI, or branch
of an FFI, that has in effect an FFI agreement with the IRS,
and includes a Reporting Model 2 FFI.

Gen. Instr. for Certain Info. Returns (2017)

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, 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 (RIC) or real
estate investment trust (REIT).
Schedule K-1 of Forms 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 real
estate mortgage investment conduit (REMIC) to a residual
interest holder.

C. When to File

File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on
paper by February 28, 2018, or April 2, 2018, if filing
electronically. File Forms 5498, 5498-ESA, 5498-QA, and
-5-

5498-SA by May 31, 2018. Form 1096 must accompany
all paper submissions. See part E for paper and part F for
electronic filing requirements.

!

CAUTION

5498-ESA, 5498-QA, and 5498-SA are used to report
amounts contributed and the fair market value of an
account for the calendar year.

File Form 1099-MISC on paper or electronically
by January 31, 2018, if you are reporting
nonemployee compensation in box 7.

Extension of time to file. You can get an automatic
30-day extension of time to file by completing Form 8809.
The form may be submitted on paper, or through the FIRE
System either as a fill-in form or an electronic file. 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 the instructions for Form 8809 for
more information.

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 about providing Forms 1097, 1098,
1099, 3921, 3922, 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.
Federal Express (FedEx): FedEx First Overnight,
FedEx Priority Overnight, FedEx Standard Overnight,
FedEx 2 Day, FedEx International Next Flight Out, FedEx
International Priority, FedEx International First, and FedEx
International Economy.
United Parcel Service (UPS): UPS Next Day Air Early
AM, 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.
DHL Express: DHL Express 9:00, DHL Express 10:30,
DHL Express 12:00, DHL Express Worldwide, DHL
Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import Express
Worldwide.
The private delivery service can tell you how to get
written proof of the mailing date.

CAUTION

For tax year 2017, requests for extensions of time
to file Forms 1099-QA and 5498-QA may be filed
on paper only.

How to apply. As soon as you know that a 30-day
extension of time to file is needed, file Form 8809.
Follow the instructions on Form 8809 and mail it to the
address listed in the instructions on the form or you can
fax it. See the instructions for Form 8809 for more
information.
You can submit the extension request online through
the FIRE System. You are encouraged to submit requests
using the online fill-in form. See Pub. 1220, Part B, for
more information on filing online or electronically.
Extension for statements to recipients. For
information on requesting an extension of time to furnish
statements to recipients, see Extension of time to furnish
statements to recipients under part M.

D. Where to File

!

Reporting period. Forms 1097, 1098, 1099, 3921, 3922,
and W-2G are used to report amounts received, paid,
credited, donated, transferred, or canceled, in the case of
Form 1099-C, during the calendar year. Forms 5498,

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

CAUTION

Send all information returns filed on paper to the
following.

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Gen. Instr. for Certain Info. Returns (2017)

If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in
▼

You can order information returns and instructions
online at www.irs.gov/orderforms, or you can mail an
order to the address in part T.

Use the following address

See Pub. 1179 for specifications for private printing of
substitute information returns. You may not request
special consideration. Only forms that conform to the
official form and the specifications in Pub. 1179 are
acceptable for filing with the IRS.

▼

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

Online fillable forms. Due to the very low volume of
paper Forms 1098-MA, 1099-CAP, 1099-LTC, 1099-QA,
1099-SA, 5498-ESA, 5498-QA, and 5498-SA received
and processed by the IRS each year, these forms have
been converted to online fillable PDFs. You may fill out
these forms, found online at www.irs.gov/formspubs, and
send Copy B to each recipient. For filing with the IRS,
follow your usual procedures for filing electronically if you
are filing 250 or more of a form type. If you are filing any of
these forms on paper due to a low volume of recipients,
for these forms only, you may send a black-and-white
Copy A with form 1096 that you print from the IRS
website. See part G for paper document reporting.
Transmitters, paying agents, etc. A transmitter,
service bureau, paying agent, or disbursing agent
(hereafter referred to as “agent”) may sign Form 1096 on
behalf of any person required to file (hereafter referred to
as “payer”) if the conditions in (1) and (2) below are met.
1. The agent has the authority to sign the form under
an agency agreement (oral, written, or implied) that is
valid under state law.
2. The agent signs the form and adds the caption “For:
(Name of payer).”

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.

Signing of the form by an authorized agent on behalf of
the payer does not relieve the payer of the liability for
penalties for not filing a correct, complete, and timely
Form 1096 and accompanying returns.
Forms 1097, 1098, 1099, 3921, 3922, 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, and the Instructions for Form
945.

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 1097, 1098, 1099, 3921,
3922, 5498, or W-2G with the IRS and you are filing paper
forms, you must send a Form 1096 with each type of form
as the transmittal document. You must group the forms by
form number and submit each group with a separate Form
1096. For example, if you file Forms 1098, 1099-A, and
1099-MISC, complete one Form 1096 to transmit Forms
1098, another for Forms 1099-A, and a third for Forms
1099-MISC. Specific instructions for completing Form
1096 are included on the form. Also, see Transmitters,
paying agents, etc. later. For information about filing
corrected paper returns, see Part H.

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.

Because the IRS processes paper forms by
machine (optical character recognition
CAUTION equipment), you cannot file Form 1096 or Copy A
of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you
print from the IRS website, but see Online fillable forms,
later. However, you can use Copy B from those sources to
provide recipient statements.

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.

!

Gen. Instr. for Certain Info. Returns (2017)

-7-

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.

F. Electronic Reporting

Electronic reporting may be required for filing all
information returns discussed in these instructions (see
Who must file electronically, later. Different types of
payments, such as interest, dividends, and rents, may be
reported in the same submission.

Reporting incorrect payer name and/or TIN. If a payer
discovers an error in reporting the payer (not recipient)
name and/or TIN, write a letter containing the following
information.
1. Name and address of the payer.
2. Type of error (including the incorrect payer
name/TIN that was reported).
3. Tax year.
4. Payer TIN.
5. Transmitter Control Code (TCC).
6. Type of return.
7. Number of payees.
8. Filing method (paper or electronic).
9. Was federal income tax withheld?

You can file Forms 1097, 1098, 1099,
3921, 3922, 5498, and W-2G, except
Forms 1099-QA and 5498-QA,
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. Pub. 1220 provides the
procedures for reporting electronically and is updated
annually. Pub. 1220 is available at IRS.gov. The FIRE
System does not provide a fill-in form option for
information return reporting. The FIRE System operates
24 hours a day, 7 days a week. You may access the FIRE
System via the Internet at fire.irs.gov. See Pub. 1220 for
more information. Pub. 1220 provides the procedures for
reporting electronically and is updated annually. Pub.
1220 is available at IRS.gov.

!

Send the letter to Internal Revenue Service, Information
Returns Branch, 230 Murall Drive, Mail Stop 4360,
Kearneysville, WV 25430.
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.

Forms 1099-QA and 5498-QA can only be filed on
paper.

CAUTION

Due dates. File Forms 1097, 1098, 1099, 3921, 3922, or
W-2G electronically by April 2, 2018. File Forms 5498,
5498-ESA, 5498-QA, or 5498-SA by May 31, 2018. See
part M about providing Forms 1097, 1098, 1099, 3921,
3922, 5498, and W-2G or statements to recipients.

!

CAUTION

How to get approval to file electronically. File Form
4419 at least 30 days before the due date of the returns.
File Form 4419 for all types of returns that will be filed
electronically. See Form 4419 for more information. 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.

File Form 1099-MISC by January 31, 2018, if you
are reporting nonemployee compensation in
box 7.

Extension of time to file. For information about
requesting an extension of time to file, see Extension of
time to file, earlier, under part C.

The IRS encourages you to file electronically even

How to request a waiver from filing electronically. To
receive a waiver from the required filing of information
returns electronically, submit Form 8508 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.
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.

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

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 up to $260 per return for failure
to file electronically unless you establish reasonable
cause. However, you can file up to 249 returns on paper;
those returns will not be subject to a penalty for failure to
file electronically. See part O.

!

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

CAUTION

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, later.

TIP though you are filing fewer than 250 returns.

-8-

Gen. Instr. for Certain Info. Returns (2017)

may be separated and submitted as single forms. Send
the forms to the IRS in a flat mailing (not folded).
2. Forms 1098-MA, 1099-CAP, 1099-LTC, 1099-QA,
1099-SA, 5498-ESA, 5498-QA, and 5498-SA that you
print from IRS.gov will print 1-to-a-page on 8 1/2 x 11
paper. Do not cut off the excess paper, unless you are
using a pinfeed printer. If so, remove the pinfeed strip.
3. No photocopies of any forms are acceptable. See
How to Get Forms, Publications, and Other Assistance,
later.
4. Do not staple, tear, or tape any of these forms. It will
interfere with the IRS' ability to scan the documents.
5. 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.
6. Do not change the title of any box on any form. Do
not use a form to report information that is not properly
reportable on that form. If you are unsure of where to
report the data, call the information reporting customer
service site at 1-866-455-7438 (toll free).
7. Report information only in the appropriate boxes
provided on the forms. Make only one entry in each box
unless otherwise indicated in the form's specific
instructions.
8. Do not submit any copy other than Copy A to the
IRS.
9. Do not use prior year forms unless you are reporting
prior year information. Do not use subsequent year forms
for the current year. Because forms are scanned, you
must use the current year form to report current year
information.
10. Use the official forms or substitute forms that meet
the specifications in Pub. 1179. If you submit substitute
forms that do not meet the current specifications and that
are not scannable, you may be subject to a penalty for
each return for improper format. See part O.
11. Do not use dollar signs ($) (they are preprinted on
the forms), ampersands (&), asterisks (*), commas (,), or
other special characters in money amount boxes.
12. Do not use apostrophes ('), asterisks (*), or other
special characters on the payee name line.

The penalty applies separately to original returns and
corrected returns. See Filing requirement applies
separately to originals and corrections, earlier.

G. Paper Document Reporting

If you are required to file 250 or more information returns,
see part F.

Follow these guidelines.
1. Although handwritten forms are acceptable, they
must be completely legible and accurate to avoid
processing errors. Handwritten forms often result in
name/TIN mismatches. Use block print, not script
characters. If you have a small number of forms, consider
contacting an IRS business partner who may be able to
prepare them with little or no cost to you. See (5) below for
details. Type entries using black ink in 12-point Courier
font. Copy A is read by machine and must be typed clearly
using no corrections in the data entry fields. Data must be
printed in the middle of the blocks, well separated from
other printing and guidelines. Entries completed by hand,
or using script, italic, or proportional spaced fonts, or in
colors other than black, cannot be read correctly by
machine. Make all dollar entries without the dollar sign,
but include the decimal point (00000.00). Show the cents
portion of the money amounts. If a box does not apply,
leave it blank.
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.
3. Do not enter number signs (#)—RT 2, not Rt. #2.
4. Send the entire page of Copy A of your information
returns with Form 1096 to the IRS even if some of the
forms are blank or void. Do not use staples on any forms.
5. To locate an IRS business partner who may be able
to offer low-cost or even free filing of certain forms, enter
“e-file for Business Partners” in the search box on
IRS.gov.
Multiple filings. If, after you file Forms 1097, 1098,
1099, 3921, 3922, 5498, or W-2G, you discover additional
forms that are required to be filed, file these forms with a
new Form 1096. Do not include copies or information from
previously filed returns.
Required format. Because paper forms are scanned, all
Forms 1096 and Copies A of Forms 1097, 1098, 1099,
3921, 3922, and 5498 must be prepared in accordance
with the following instructions. If these instructions are not
followed, you may be subject to a penalty for each
incorrectly filed document. See part O.
1. Do not cut or separate Copies A of the forms that
are printed two or three to a sheet (except Form W-2G).
Generally, Forms 1097, 1098, 1099, 3921, 3922, and
5498 are printed two or three to an 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

Gen. Instr. for Certain Info. Returns (2017)

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,
earlier.
2. Filer's name, address, and TIN are not the same on
Form 1096 and the attached Forms 1097, 1098, 1099,
3921, 3922, 5498, or W-2G.
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.
-9-

H. Corrected Returns on Paper Forms

!

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

CAUTION

If you filed a return with the IRS and later discover you
made an error on it, you must:
Correct it as soon as possible and file Copy A and Form
1096 with your Internal Revenue Service Center (see part
D), and
Furnish statements to recipients showing the
correction.
When making a correction, complete all information
(see Filing corrected returns on paper forms, later).
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, earlier.
Form 1096. Use a separate Form 1096 for each type of
return you are correcting. For the same type of return, you
may use one Form 1096 for both originals and
corrections. You do not need to correct a previously filed
Form 1096.
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 later 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.
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, later, give step-by-step instructions for filing
corrected returns for the most frequently made errors.
They are grouped under Error Type 1 or 2. Correction of
errors may require the submission of more than one
return. Be sure to read and follow the steps given.
If you fail to file correct information returns or
furnish a correct payee statement, you may be
CAUTION subject to a penalty. See part O. 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 required to
include the correct TIN on the next original return you are
required to file.

!

However, even if you meet the reasonable-cause criteria,
the IRS encourages you to file corrections for incorrect or
missing TINs so that the IRS can update the payees'
records.

I. Void Returns

An “X” in the “VOID” box at the top of the form will not
correct a previously filed return. See part H for instructions
for making corrections.
VOID box. If a completed or partially completed Form
1097, 1098, 1099, 3921, 3922, or 5498 is incorrect and
you want to void it before submission to the IRS, enter an
“X” in the “VOID” box at the top of the form. For example, if
you make an error while typing or printing a form, you
should void it. The return will then be disregarded during
processing by the IRS. Go to the next form on the page, or
to another page, and enter the correct information; but do
not 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.

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
owner's name only on the first name line and the LLC's
name on the second name line. For the TIN, enter the
owner's SSN (or EIN, if applicable). If the LLC is taxed as
a corporation, partnership, etc., enter the entity's EIN.
Bankruptcy estate. If an individual (the debtor) for
whom you are required to file an information return is in
Chapter 11 bankruptcy, and the debtor notified you of the
bankruptcy estate's EIN, report post-petition gross
income, gross proceeds, or other reportable payments on
the applicable information return using the estate's name
and EIN. The debtor should notify you when the
bankruptcy is closed, dismissed, or converted, so that any
subsequent information returns will be filed with the
correct name and EIN. Different rules apply if the
bankruptcy is converted to Chapter 7, 12, or 13 of the
Bankruptcy Code. For additional guidance, see Notice
-10-

Gen. Instr. for Certain Info. Returns (2017)

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

Correction

Incorrect money amount(s), code, or
checkbox

A.

Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
1. Prepare a new information return.
2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top of the
form.
3. Correct any recipient information such as money amounts. Report other
information as per the original return.

A return was filed when one should
not have been filed.

B.

Form 1096
1. Prepare a new transmittal Form 1096.
2. Provide all requested information on the form as it applies to Part A, 1 and 2.
3. File Form 1096 and Copy A of the return with the appropriate service center.
4. Do not include a copy of the original return that was filed incorrectly.

These errors require only one return to
make the correction.
Caution: If you must correct a TIN or a
payee name, follow the instructions under
Error Type 2.

Error Type 2

Correction

No payee TIN (SSN, EIN, QI-EIN, or
ITIN),
or
Incorrect payee TIN,
or
Incorrect payee name,
or

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.

Original return filed using wrong type
of return (for example, a Form 1099-DIV
was filed when a Form 1099-INT should
have been filed).

Step 2. Report correct information.

A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
1. Prepare a new information return.
2. Do not enter an “X” in the “CORRECTED” box at
the top of the form. Prepare the new return as though it is
an original.
3. Include all the correct information on the form
including the correct TIN and name.

Two separate returns are required to
make the correction properly. Follow all
instructions for both Steps 1 and 2.

B. Form 1096
1. Prepare a new transmittal Form 1096.
2. Enter one of the following phrases in the bottom
margin of the form.
Filed To Correct TIN.
Filed To Correct Name.
Filed To Correct Return.
3. Provide all requested information on the form as it
applies to the returns prepared in Steps 1 and 2.
4. File Form 1096 and Copy A of the return with the
appropriate service center.
5. Do not include a copy of the original return that
was filed incorrectly.

Gen. Instr. for Certain Info. Returns (2017)

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2006-83, 2006-40 I.R.B. 596, available at www.irs.gov/irb/
2006-40_IRB/ar12.html.
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), employer
identification numbers (EINs), or adoption taxpayer
identification numbers (ATINs) for recipients on the forms
sent to the IRS.
Only one recipient TIN can be entered on the

TIP form.

Requesting a recipient's TIN. If the recipient is a U.S.
person (including a U.S. resident alien), the IRS suggests
that you request the recipient complete Form W-9,
Request for Taxpayer Identification Number and
Certification, or Form W-9S, Request for Student's or
Borrower's Taxpayer Identification Number and
Certification, as appropriate. See the 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.

!

CAUTION

U.S. resident aliens who rely on a “saving clause”
of a tax treaty are to complete Form W-9, not
Form W-8BEN. See Pub. 515 and Pub. 519.

You may be subject to a penalty for an incorrect or
missing TIN on an information return. See part O. You are
required to maintain the confidentiality of information
obtained on a Form W-9/W-9S relating to the taxpayer's
identity (including SSNs, EINs, ITINs, and ATINs), and
you may use such information only to comply with the tax
laws.
If the recipient does not provide a TIN, leave the

TIP box for the recipient's TIN blank on the Form

1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
Backup withholding may apply; see part N.
If the recipient does not provide a TIN, you may
not make the election described in Regulations
CAUTION section 1.1471-4(d)(5)(i)(A) or (B) or report as
described in Regulations section 1.1471-4(d)(2)(iii)(A).

!

The TIN for individual recipients of information returns
is the SSN, ITIN, or ATIN. See Sole proprietors, earlier.
For other recipients, including corporations, partnerships,
and estates, the TIN is the EIN. Income reportable after
the death of an individual must reflect the TIN of the
payee, that is, of the estate or of the surviving joint owner.
For more information, see Personal Representative in
Pub. 559. For LLCs, see the information on Limited
liability company (LLC), earlier.
SSNs, ITINs, and ATINs have nine digits separated by
two hyphens (000-00-0000), and EINs have nine digits
separated by only one hyphen (00-0000000). Note. Make
sure you include the hyphen(s) in the correct place(s)
when completing the paper form(s).

Truncating payee’s TIN on payee statements. Filers
of information returns are permitted to truncate a payee's
TIN (SSN, ITIN, ATIN, or EIN) on most payee statements.
The payee's TIN may not be truncated on Form W2-G.
Where permitted, filers may truncate a payee's TIN on the
payee statement (including substitute and composite
substitute statements) furnished to the payee in paper
form or electronically. Generally, the payee statement is
that copy of an information return designated "Copy B" on
the form. A "payee" is any person who is required to
receive a copy of the information set forth on an
information return by the filer of the return. For some
forms, the term "payee" will refer to beneficiary, borrower,
debtor, insured, participant, payer, policyholder, recipient,
shareholder, student, or transferor. If a filer truncates a
TIN on Copy B, other copies of the form furnished to the
payee may also include a truncated number. A filer may
not truncate a payee's TIN on any forms the filer files with
the IRS. A filer's TIN may not be truncated on any form. To
truncate where allowed, replace the first five digits of the
nine-digit number with asterisks (*) or Xs (for example, an
SSN xxx-xx-xxxx would appear on the paper payee
statement as ***-**-xxxx or XXX-XX-xxxx). See TD 9675,
2014-31 I.R.B. 242, available at www.irs.gov/irb/
2014-31_IRB/ar07.html.
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 and Exchange Commission
(SEC) under the Investment Advisers Act of 1940. The
introducing broker is a broker-dealer that is regulated by
the SEC and the National Association of Securities
Dealers, Inc., and that is not a payer. Except for a broker
who acts as a payee's agent for “readily tradable
instruments,” the 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 do the following.
1. Ensure the information received is the information
sent and document all occasions of user access that
result in the submission.
2. Make reasonably certain the person accessing the
system and submitting the form is the person identified on
Form W-9.
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.
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Gen. Instr. for Certain Info. Returns (2017)

For Forms W-9 that are not required to be signed,
TIP the electronic system need not provide for an
electronic signature or a perjury statement.
Additional requirements may apply. See
Announcement 98-27, available on page 30 of Internal
Revenue Bulletin 1998-15 at www.irs.gov/pub/irs-irbs/
irb98-15.pdf, and Announcement 2001-91, 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.

K. Filer's Name, Taxpayer
Identification Number (TIN), and
Address

The TIN for filers of information returns, including sole
proprietors and nominees/middlemen, is the EIN.
However, sole proprietors and nominees/middlemen who
are not otherwise required to have an EIN should use their
SSNs. A sole proprietor is not required to have an EIN
unless he or she has a Keogh plan or must file excise or
employment tax returns (including to report backup
withholding). See Pub. 583.
If you are an FFI making the election described in

TIP Regulations section 1.1471-4(d)(5)(i)(A) or (B),

you are required to use an EIN and cannot, for
purposes of filing a Form 1099, use your GIIN.

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.
For a single-member LLC (including a foreign LLC with
a U.S. owner) that is disregarded as an entity separate
from its owner under Regulations section 301.7701-3,
enter the owner's name only on the first name line and the
LLC's name on the second name line. For the TIN, enter
the owner's SSN (or EIN, if applicable). If the LLC is taxed
as a corporation, partnership, etc., enter the entity's EIN.
If you do not have an EIN, you may apply for one
online. Go to IRS.gov and under the Help and Resources
tab click on Apply for an Employer Identification Number
(EIN) Online (under the Business heading). You may also
apply 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.

L. Account Number Box on Forms

Use the account number box on Forms 1097, 1098, 1099,
3921, 3922, and 5498 for an account number designation.
The account number is required if you have multiple
accounts for a recipient for whom you are filing more than
one information return of the same type. The account
number is also required if you are an FFI making the
election described in Regulations section 1.1471-4(d)(5)
(i)(A) or (B) or are a U.S. payer reporting as described in
Regulations section 1.1471-4(d)(2)(iii)(A). Additionally,
the IRS encourages you to include the recipient's account
number on paper forms if your system of records uses the
Gen. Instr. for Certain Info. Returns (2017)

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, brokerage account
number, serial number, loan number, policy number, or
any other number you assign to the payee that is unique
and will distinguish the specific account. This number
must not appear anywhere else on the form, and this box
may not be used for any other item unless the separate
instructions indicate otherwise. Using unique account
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
(Beneficiaries, Borrowers, Debtors,
Donors, Employees, Insureds,
Participants, Payers, Policyholders,
Shareholders, Students, Transferors,
or Winners on Certain Forms)

If you are required to file Forms 1097, 1098, 1099, 3921,
3922, 5498, or W-2G, you must also furnish statements to
recipients containing the information furnished to the IRS
and, in some cases, additional information. Be sure that
the statements you provide to recipients are clear and
legible.
Generally, you are not required to report

TIP payments smaller than the minimum described for

a form, however, you may prefer, for economy
and your own convenience, to file Copies A for all
payments. The IRS encourages this.

Substitute statements. If you are not using the official
IRS form to furnish statements to recipients, see Pub.
1179 for specific rules about providing “substitute”
statements to recipients. Generally, a substitute is any
statement other than Copy B of the official form. You may
develop them yourself or buy them from a private printer.
However, the substitutes must comply with the format and
content requirements specified in Pub. 1179 that is
available on IRS.gov.
Telephone number. You are required to include the
telephone number of a person to contact on the following
statements to recipients: W-2G, 1097-BTC, 1098,
1098-C, 1098-E, 1098-Q, 1098-T, 1099-A, 1099-B,
1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state
and local income tax refunds), 1099-INT, 1099-K,
1099-LTC, 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
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other Forms 1099 and 5498, or on Forms 3921 and 3922,
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.
If you are reporting a payment that includes

TIP noncash property, show the fair market value of
the property at the time of payment.

Report the type of payment information as described
next 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, later). 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,
1097, 1098, 1099, 3921, 3922, and 5498 statements; (b)
a check from the account being reported; (c) a letter
explaining why no check is enclosed; (d) a statement of
the person's account shown on Forms 1097, 1098, 1099,
3921, 3922, or 5498; and (e) a letter explaining the tax
consequences of the information shown on the recipient
statement.
A statement of the person's account (year-end account
summary) that you are permitted to enclose in a statement
mailing may include information similar to the following:
(a) the part of a mutual fund distribution that is interest on
U.S. Treasury obligations; (b) accrued interest expense
on the purchase of a debt obligation; and (c) the cost or
other basis of securities and the gain/loss on the sale of
securities.
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 Pub. 1179, section 1.3.2.

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 Forms 1097, 1098, 1099, 3921,

TIP 3922, 5498, or W-2G recipient statements in a

“separate mailing” that contains only these
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, later.
For Forms 1099-S, see Real estate transactions, Real
estate transactions, later.
All substitute statements to recipients must

TIP contain the 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 Settlement Statement (under
the Real Estate Settlement Procedures Act (RESPA)) as
the written statement if it is conformed by including on the
statement the legend shown on Form 1099-S and by
designating which information is reported to the IRS on
Form 1099-S. You may furnish the statement to the
transferor in person, by mail, or electronically. Furnish the
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Gen. Instr. for Certain Info. Returns (2017)

statement at or after closing but by February 15 of the
following year.
The statement mailing requirements explained earlier
do not apply to statements to transferors for proceeds
from real estate transactions reported on Form 1099-S.
However, the statement mailing requirements do apply to
statements to transferors for timber royalties reportable
under section 6050N on Form 1099-S.
Other information. Statements to recipients for Forms
1097-BTC, 1098, 1098-C, 1098-E, 1098-Q, 1098-T,
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-G, 1099-K,
1099-LTC, 1099-MISC, 1099-Q, 1099-QA, 1099-R,
1099-SA, 3921, 3922, 5498, 5498-ESA, 5498-QA,
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 or
1099-S, the statement mailing requirements explained
earlier do not apply to statements to recipients for
information reported on the forms listed under Other
information, earlier. You may combine the statements with
other reports or financial or commercial notices, or expand
them to include other information of interest to the
recipient. Be sure that all copies of the forms are legible.
See Pub. 1179 for certain “composite” statements that are
permitted.
When to furnish forms or statements. Generally, you
must furnish Forms 1098, 1099, 3921, 3922, and W-2G
information by January 31, 2018. Forms 1099-B, 1099-S,
and 1099-MISC (only if you are reporting payments in
box 8 or 14) must be furnished by February 15, 2018. This
also applies to statements furnished as part of a
consolidated reporting statement. See TD 9504, 2010-47
I.R.B. 670, available at www.irs.gov/irb/2010-47_IRB/
ar08.html. However, you may issue them earlier in some
situations, as provided by the regulations. For example,
you may furnish Form 1099-INT to the recipient
redeeming U.S. Savings Bonds at the time of redemption.
Gen. Instr. for Certain Info. Returns (2017)

Brokers and barter exchanges may furnish Form 1099-B
anytime but not later than February 15, 2018.
Furnish Form 1097-BTC to the recipient for each month
in which a tax credit amount is allowable to the recipient
on or before the 15th day of the 2nd calendar month after
the close of the calendar month in which the credit is
allowed. For more information, see the Instructions for
Form 1097-BTC.
Donee organizations required to issue Form 1098-C
must furnish the acknowledgment to a donor within 30
days of the sale of the vehicle (if it is sold without material
improvements or significant intervening use) or within 30
days of the contribution.
Trustees or issuers of traditional IRAs must furnish
Form 5498 to participants with a statement of the value of
the participant's account, and RMD, if applicable, by
January 31, 2018. The fair market value of SEP IRAs must
also be furnished to the participant by January 31, 2018.
Traditional IRA, Roth IRA, SEP IRA, or SIMPLE IRA
contribution information must be furnished to the
participant by May 31, 2018.
Trustees of a SIMPLE IRA must furnish a statement of
the account balance and the account activity by January
31, 2018.
Trustees and middlemen of a WHFIT must furnish the
required statement by March 15, 2018.
For real estate transactions, you may furnish Form
1099-S to the transferor at closing or by mail on or before
February 15, 2018.
Filers of Forms 5498 or 5498-SA who furnish a
statement of FMV of the account to the participant by
January 31, 2018, with no reportable contributions,
including rollovers, made in 2017, need not furnish
another statement by May 31, 2018, to the participant to
report zero contributions. If another statement is not
furnished to the participant, the statement of the FMV of
the account must contain a legend designating which
information is being filed with the IRS.
Form 5498-ESA must be furnished to the beneficiary by
April 30, 2018.
Form 5498-QA must be furnished to the beneficiary by
March 15, 2018.
See the Guide to Information Returns, later, 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, with respect to
electronic recipient statements, 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 1097-BTC,
1098, 1098-E, 1098-Q, 1098-T, 1099-A, B, C, CAP, DIV,
G, H, INT, K, LTC, MISC, OID, PATR, Q, QA, R, S, SA,
3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It
also includes Form W-2G (except for horse and dog
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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 that follow, 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 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.
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 statement for a particular year, as
applicable, immediately following the date of the consent.
How to obtain a paper copy after giving consent.
How to withdraw the consent. The consent may be
withdrawn at any time by furnishing the withdrawal in
writing (electronically or on paper) to the person whose
name appears on the statement. 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 do the following.
Ensure the electronic format contains all the required
information and complies with the applicable revenue
procedure for substitute statements to recipients in Pub.
1179.
Post, on or before the due date, the applicable
statement on a website accessible to the recipient through
October 15 of that year.
Inform the recipient, electronically or by mail, of the
posting and how to access and print the statement.
For more information, see Regulations section
31.6051-1.
For electronic furnishing of:
Forms 1098-E and 1098-T, see Regulations section
1.6050S-2;
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA,
and 5498-SA, see Notice 2004-10, 2004-6 I.R.B. 433,
available at www.irs.gov/irb/2004-06_IRB/ar12.html;
Forms 3921 and 3922, see the form instructions;

Form 1099-K, see Regulations section 1.6050W-2(a)(2)
(i); and
Forms 1099-QA and 5498-QA, see Proposed
Regulations section 1.529A-7, available at www.irs.gov/
irb/2015-27_IRB/ar09.html.
Extension of time to furnish statements to recipients.
You may request an extension of time to furnish the
statements to recipients by sending a letter to Internal
Revenue Service, Attn: Extension of Time Coordinator,
240 Murall Drive, Mail Stop 4360, Kearneysville, WV
25430. The letter must include (a) payer name, (b) payer
TIN, (c) payer address, (d) type of return, (e) a statement
that 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.

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, compensation paid to an H-2A visa holder
who did not furnish a TIN, reportable gross proceeds paid
to attorneys, payment card and third-party network
transactions, 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 dividend
payment under sections 6049(a), 6042(a), or 6044 (if the
patronage dividend is paid in money or qualified check),
or an “other” reportable payment under sections 6041,
6041A(a), 6045, 6050A, 6050N, or 6050W. If the payment
is one of these reportable payments, backup withholding
will apply if:
1. The payee fails to furnish his or her TIN to you;
2. For interest, dividend, and broker and barter
exchange accounts opened or instruments acquired after
1983, the payee fails to certify, under penalties of perjury,
that the TIN provided is correct;
3. The IRS notifies you to impose backup withholding
because the payee furnished an incorrect TIN;
4. For interest and dividend accounts or instruments,
you are notified that the payee is subject to backup
withholding (under section 3406(a)(1)(C)); or
5. For interest and dividend accounts opened or
instruments acquired after 1983, the payee fails to certify
to you, under penalties of perjury, that he or she is not
subject to backup withholding. See 4 under When to apply
backup withholding below.

!

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
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Gen. Instr. for Certain Info. Returns (2017)

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 the following.
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).
Canceled debts reportable under section 6050P.
Fish purchases for cash reportable under section
6050R.
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.
The 60-day exemption from backup withholding
applies only to interest and dividend payments
CAUTION and certain 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.
You may choose to withhold on any reportable payment
made to the account(s) subject to backup withholding
after receipt of an incorrect TIN notice from the IRS, but
you must withhold on any reportable payment made to the
account more than 30 business days after you received
the notice. Stop withholding within 30 days after you
receive a certified Form W-9 (or other form that requires
the payee to certify the payee’s TIN).
The IRS will furnish a notice to you, and you are

TIP required to promptly furnish a “B” notice, or an

acceptable substitute, to the payee. For further
information, see Regulations section 31.3406(d)-5 and
Pub. 1281, Backup Withholding for Missing and Incorrect
Name/TIN(s).
Gen. Instr. for Certain Info. Returns (2017)

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 stop notice.
You must notify the payee when withholding

TIP under this procedure starts. For further

information, see Regulations section
31.3406(c)-1(d).

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

TIP gambling 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, K, 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 2017 by January
31, 2018. For more information, including the deposit
requirements for Form 945, see the separate Instructions
for Form 945, and Pub. 15 (Circular E), Employer's Tax
Guide.
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, and may be reported on Form 943, Employer's
Annual Tax Return for Agricultural Employees; Form 944,
Employer's ANNUAL Federal Tax Return; or Schedule H
(Form 1040), Household Employment Taxes.
Form 1042-S must be reported on Form 1042, Annual
Withholding Tax Return for U.S. Source Income of
Foreign Persons.

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Pub. 515 has more information on Form 1042

TIP reporting, 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.

O. Penalties

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, earlier, in part F.

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

If you fail to file a correct information return by the due
date and you cannot show reasonable cause, you may be
subject to a penalty. The penalty applies 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 as follows.
$50 per information return if you correctly file within 30
days (by March 30 if the due date is February 28);
maximum penalty $536,000 per year ($187,500 for small
businesses, defined below).
$100 per information return if you correctly file more
than 30 days after the due date but by August 1;
maximum penalty $1,609,000 per year ($536,000 for
small businesses).
$260 per information return if you file after August 1 or
you do not file required information returns; maximum
penalty $3,218,500 per year ($1,072,500 for small
businesses).

!

CAUTION

If you do not file corrections and you do not meet
any of the exceptions to the penalty described
later, the penalty is $260 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 except as provided, later, with respect to
the safe harbor for de minimis dollar amount errors.
3. De minimis rule for corrections. Even though you
cannot show reasonable cause, the penalty for failure to
file correct information returns will not apply to a certain
number of returns if you:
a. Filed those information returns timely,
b. Either failed to include all the information required
on a return or included incorrect information, and
c. Filed corrections by August 1.
4. Safe Harbor for de minimis Dollar Amount Errors,
later.
If you meet all the conditions in (a), (b), and (c) above, the
penalty for filing incorrect returns will not apply to the
greater of 10 information returns or 1 2 of 1% 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 $530 per information
return with no maximum penalty.

Failure To Furnish Correct Payee Statements
(Section 6722)

If you fail to provide correct payee statements and you
cannot show reasonable cause, you may be subject to a
penalty. The penalty applies if you fail to provide the
statement by the due date (January 31 for most returns;
see the Guide to Information Returns, later), you fail to
include all information required to be shown on the
statement, or you include incorrect information on the
statement. “Payee statement” has the same meaning as
“statement to recipient” as used in part M.
The amount of the penalty is based on when you
furnish the correct payee statement. It is a separate
penalty, and is applied in the same manner as the penalty
for failure to file correct information returns by the due
date (section 6721), described earlier.
Exception. An inconsequential error or omission is not
considered a failure to include correct information. An
inconsequential error or omission cannot reasonably be
expected to prevent or hinder the payee from timely
receiving correct information and reporting it on his or her
income tax return or from otherwise putting the statement
to its intended use. Errors and omissions that are never
inconsequential are those relating to (a) a dollar amount,
except as provided, later, with respect to the safe harbor
for de minimis dollar amount errors, (b) a significant item
in a payee's address, (c) the appropriate form for the
information provided (that is, whether the form is an
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Gen. Instr. for Certain Info. Returns (2017)

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
$530 per payee statement with no maximum penalty.

Safe Harbor for De Minimis Dollar Amount
Errors on Information Returns and Payee
Statements under sections 6721 and 6722

If one or more dollar amounts are incorrect on an
information return filed with the IRS or on a payee
statement furnished to a recipient, no correction of the
dollar amount shall be required, and the return shall be
treated as having been filed or the payee statement
furnished, as correct, if:
The difference between the dollar amount reported on
the filed return or furnished payee statement, and the
correct amount is no more than $100; and
The difference between the dollar amount reported for
tax withheld, on the filed return or furnished payee
statement, and the correct amount is no more than $25.
This safe harbor provision shall not apply if a recipient
to whom a statement is required to be furnished elects to
receive a corrected statement. In that case, a corrected
return must be filed with the IRS and a corrected payee
statement furnished to the recipient.

Forms 1099-Q, 1099-QA, 1099-SA, 5498,
5498-ESA, 5498-QA, and 5498-SA (Section
6693)

The penalties under sections 6721 and 6722 do not apply
to:
Forms

Filed Under Code Section

1099-SA and 5498-SA

220(h) and 223(h)

5498

408(i) and 408(l)

1099-Q

529(d) and 530(h)

1099-QA and 5498-QA

529A

5498-ESA

530(h)

The penalty for failure to timely file Forms 1099-SA,
5498-SA, 5498,1099-Q, 1099-QA, 5498-QA, or 5498-ESA
is $50 per return with no maximum, unless the failure is
due to reasonable cause. See section 6693.
No penalty will be imposed on an educational
institution that fails to provide the TIN of a student
CAUTION on Form 1098-T, if the institution certifies under
penalty of perjury that it complied with the rules for
obtaining the student’s TIN. See the 2017 Instructions for
Forms 1098-E and 1098-T for additional information.

!

Fraudulent Acknowledgments With Respect to
Donations of Motor Vehicles, Boats, and
Airplanes (Section 6720)

If you are required under section 170(f)(12)(A) to furnish a
contemporaneous written acknowledgment to a donor
and you knowingly furnish a false or fraudulent Form
1098-C, or knowingly fail to furnish a Form 1098-C within
the applicable 30-day period, you may be subject to a
penalty. See the 2017 Instructions for Form 1098-C for
more detailed information.

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

If you willfully file a fraudulent information return for
payments you claim you made to another person, that
person may be able to sue you for damages. You may
have to pay $5,000 or more.

P. Payments to Corporations and
Partnerships

Generally, payments to corporations are not reportable.
See, e.g., Regulations section 1.6049-4(c)(1)(ii).
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).
Broker and barter transactions for an S corporation
(Form 1099-B).
Substitute payments in lieu of dividends and
tax-exempt interest (Form 1099-MISC).
Acquisitions or abandonments of secured property
(Form 1099-A).
Cancellation of debt (Form 1099-C).
Payments of attorneys' fees and gross proceeds paid to
attorneys (Form 1099-MISC).
Fish purchases for cash (Form 1099-MISC).
Credits and interest for qualified tax credit bonds
reported on Forms 1097-BTC and 1099-INT.
Merchant card and third-party network payments (Form
1099-K).
Federal executive agency payments for services (Form
1099-MISC). For additional reporting requirements, see
Rev. Rul. 2003-66 on page 1115 of Internal Revenue
Bulletin 2003-26 at 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.

Q. Earnings on Any IRA, Coverdell
ESA, ABLE Account, Archer MSA, or
HSA

Generally, income earned in any IRA, Coverdell ESA,
ABLE account, Archer MSA, or HSA, such as interest or
dividends, is not reported on Forms 1099. However,
distributions from such arrangements or accounts must be
reported on Form 1099-R, 1099-Q, 1099-QA, or 1099-SA.
Gen. Instr. for Certain Info. Returns (2017)

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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 2017, you must have filed a final Form 1041
for 2016. 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), earlier.

S. Special Rules for Reporting
Payments Made Through Foreign
Intermediaries and Foreign
Flow-Through Entities on Form 1099
If you are the payer and have received a Form W-8IMY
from a foreign intermediary or flow-through entity, follow
the instructions for completing Form 1099, later.

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 QI 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/irb00-04.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, 2004-14 I.R.B.
702, available at www.irs.gov/irb/2004-14_IRB/ar10.html;
and
Modified by 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. See Rev. Proc.
2005-77, 2005-51 I.R.B. 1176, available at www.irs.gov/
irb/2005-51_IRB/ar13.html.

Generally, a branch of a financial institution may
not operate as a QI in a country that does not
CAUTION have approved know-your-customer (KYC) rules.
Branches of financial institutions that operate in non-KYC
approved jurisdictions will be required to act as
nonqualified intermediaries. For additional information,
see Notice 2006-35, 2006-14 I.R.B. 708, available at
www.irs.gov/irb/2006-14_IRB/ar13.html. Rev. Proc.
2014-47, 2014-35 I.R.B. 393, available at www.irs.gov/irb/
2014-35_IRB/ar04.html supersedes Rev. Proc. 2003-64,
Rev. Proc. 2004-21, and Rev. Proc. 2005-77 with respect
to requirements of a WP or WT that apply on or after June
30, 2014.
Nonqualified intermediary (NQI). An NQI is any
intermediary that is not a U.S. person and that is not a QI.
Foreign flow-through entity (FTE). An FTE is a foreign
partnership (other than a withholding foreign partnership),
a foreign simple trust or foreign grantor trust (other than a
withholding foreign trust), or, for payments for which a
reduced rate of withholding is claimed under an income
tax treaty, any entity to the extent the entity is considered
to be fiscally transparent under section 894 with respect to
the payment by an interest holder's jurisdiction.
Withholding foreign partnership or withholding
foreign trust. A withholding foreign partnership or
withholding foreign trust is a foreign partnership or a
foreign simple or grantor trust that has entered into a
withholding agreement with the IRS in which it agrees to
assume primary withholding responsibility for all
payments that are made to it for its partners, beneficiaries,
or owners. See Rev Proc. 2003-64, as amended by Rev
Proc. 2004-21, modified by Rev Proc. 2005-77, and
superseded by Rev Proc. 2014-47 for procedures for
entering into a withholding foreign partnership or trust
agreement.
Nonwithholding foreign partnership, simple trust,
or grantor trust. A nonwithholding foreign partnership is
any foreign partnership other than a withholding foreign
partnership. A nonwithholding foreign simple trust is any
foreign simple trust that is not a withholding foreign trust.
A nonwithholding foreign grantor trust is any foreign
grantor trust that is not a withholding foreign trust.
Fiscally transparent entity. An entity is treated as
fiscally transparent with respect to an item of income to
the extent that the interest holders in the entity must, on a
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.

Presumption Rules
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 under part T.
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Gen. Instr. for Certain Info. Returns (2017)

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.
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.
Conversely, if you must presume that the payee is a
foreign recipient and prior to filing Form 1042-S with the
IRS you discover that the payee is a U.S. nonexempt
recipient based on documentation, then report all
payments made to that payee during the calendar year on
a Form 1099.
If you use the 90-day grace period rule to presume a
payee is foreign, you must file a Form 1042-S to report all
payments subject to withholding during the grace period.
If 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.

Rules for Payments Made to U.S. Nonexempt
Recipients Through a QI, NQI, or FTE

If you are the payer making a payment through a QI, NQI,
or FTE for a U.S. nonexempt recipient on whose behalf
the QI, NQI, or FTE is acting, use the following rules to
complete Form 1099.
Known recipient. If you know that a payee is a U.S.
nonexempt recipient and have the payee's name,
address, and TIN (if a TIN has been provided), you must
complete the Form 1099 with that information. 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),
earlier.
Unknown recipient. If you cannot reliably associate a
payment with valid documentation and are required to
presume a payee is a U.S. nonexempt recipient, do the
following.
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.
Gen. Instr. for Certain Info. Returns (2017)

3. Enter the EIN of the QI, NQI, or FTE, if applicable, in
the recipient's TIN 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
CAUTION does not receive the necessary allocation
information cannot report those payments on a pro rata
basis. Report unallocated payments using the
presumption rules described above.

!

Rules for Non-U.S. Payers

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% of the
gross income derived from the conduct of a U.S. trade or
business;
A foreign person who owns 50% or more of the gross
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.
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 United States. For example, see Regulations section
1.6049-5(b)(6).
2. Gross proceeds from a sale effected outside the
United States. 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.

Rules for Reporting Payments Initially Reported
on Form 1042-S

If an NQI or QI receives a Form 1042-S made out to an
“unknown recipient” and the NQI or QI has actual
knowledge that the payee of the income is a U.S.
nonexempt recipient, it must file a Form 1099 even if the
payment has been subject to withholding by another
payer. The NQI or QI reports the amount withheld by the
other payer on Form 1099 as federal income tax withheld.

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T. How To Get Tax Help
Information Reporting Program Customer
Service Section

If you have questions about reporting on Forms 1096,
1097, 1098, 1099, 3921, 3922, 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). Persons with a hearing or
speech disability with access to TTY/TDD equipment can
call 304-579-4827 (not toll free).
Other tax-related matters. For other tax information
related to business returns or accounts, call
1-800-829-4933.
If you have a hearing or speech disability and have
access to TTY/TDD equipment, call 1-800-829-4059 to
ask tax account questions.

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, later.

Contacting Your Taxpayer Advocate

The Taxpayer Advocate Service Is Here To Help You.
The Taxpayer Advocate Service (TAS) is your voice at
the IRS. Our job is to ensure that every taxpayer is treated
fairly and that you know and understand your rights.
What can TAS do for you? We can offer you free
help with IRS problems that you can't resolve on your
own. We know this process can be confusing, but the
worst thing you can do is nothing at all! TAS can help if
you can't resolve your tax problem and:
Your problem is causing financial difficulties for you,
your family, or your business;
You face (or your business is facing) an immediate
threat of adverse action; or
You've tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn't responded by the date
promised.
If you qualify for our help, you'll be assigned to one
advocate who'll be with you at every turn and will do
everything possible to resolve your problem. Here's why
we can help.
TAS is an independent organization within the IRS.
Our advocates know how to work with the IRS.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia,
and Puerto Rico.
How can you reach us? If you think TAS can help
you, call your local advocate, whose number is in your
local directory and at www.irs.gov.advocate, or call us toll
free at 1-877-777-4778.
How else does TAS help taxpayers? TAS also works
to resolve large-scale, systemic problems that affect many
taxpayers. If you know of one of these broad issues,

please report it to us through our www.irs.gov/advocate/
Systemic-Advocacy-Management-System-SAMS.
Taxpayer Advocacy Panel (TAP). The TAP listens to
taxpayers, identifies taxpayer issues, and makes
suggestions for improving IRS services and customer
satisfaction. If you have suggestions for improvements,
contact the TAP toll free at 1-888-912-1227 or go to
www.improveirs.org.

How To Get Forms, Publications, and Other
Assistance
Free Tax Services
Pub. 910, IRS Guide to Free Tax Services, is your guide
to IRS services and resources. Learn about free tax
information from the IRS, including publications, services,
and education and assistance programs. The publication
also has an index of over 100 TeleTax topics (recorded
tax information) you can listen to on the telephone. The
majority of the information and services listed in this
publication are available to you free of charge. If there is a
fee associated with a resource or service, it is listed in the
publication.
Accessible versions of IRS-published products are
available on request in a variety of alternative formats for
people with disabilities.
Forms, instructions, and publications. Visit
www.irs.gov/formspubs to download forms and
publications. Otherwise, you can go to www.irs.gov/
orderforms to order current-and prior-year forms and
instructions. Your order should arrive within 10 business
days. You can also mail an order to the address at the
mail icon below.
Because the IRS processes paper forms by
machine (optical character recognition
CAUTION equipment), you cannot file Form 1096 or Copy A
of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you
print from the IRS website. However, you can use Copy B
from those sources to provide recipient statements.

!

Exception. Forms 1098-MA, 1099-CAP, 1099-LTC,
1099-QA, 1099-SA, 5498-ESA, 5498-QA, and 5498-SA
can be filled out online and Copy A can be printed and
filed with the IRS using Form 1096.
Mail. You can send your order for forms,
instructions, and publications to the address
below. You should receive a response within 10
business days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Internet. You can access the IRS website at
IRS.gov 24 hours a day, 7 days a week to do the
following.
Access commercial tax preparation and e-file services.
Research your tax questions online.
Search publications online by topic or keyword.
-22-

Gen. Instr. for Certain Info. Returns (2017)

Use the online Internal Revenue Code, regulations, or
other official guidance.
View Internal Revenue Bulletins (IRBs) published in the
last few years.
Sign up to receive local and national tax news by email.

Comments and Suggestions

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:

We welcome your comments about this publication and
your suggestions for future editions.

1096 . . . .
1097-BTC*
1098 . . . .
1098-C* .
1098-E . .
1098-MA
1098-Q . .
1098-T . .
1099-A . .
1099-B . .
1099-C . .
1099-CAP*
1099-DIV .
1099-G . .
1099-INT .
1099-K . .
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q . .
1099-QA .
1099-R . .
1099-S . .
1099-SA .
3921* . . .
3922* . . .
5498 . . . .
5498-ESA
5498-QA .
5498-SA .
W-2G . . .

You can write to us at the following address.
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
You can send your comments from www.irs.gov/
formspubs. Click on “More Information” and then on “Give
us feedback.”
Although we cannot respond individually to each
comment received, we do appreciate your feedback and
will consider your comments as we revise our tax
products.
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,
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,
6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,
6050U, 6050W, and their regulations require you to file an
information return with the IRS and furnish a statement to
recipients. Section 6109 and its regulations require you to
provide your TIN on what you file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and
to cities, states, the District of Columbia, and U.S.
commonwealths and possessions 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

Gen. Instr. for Certain Info. Returns (2017)

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. . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . .

* Privacy Act does not pertain to this form.

14 minutes
19 minutes
13 minutes
18 minutes
7 minutes
14 minutes
8 minutes
13 minutes
9 minutes
25 minutes
13 minutes
11 minutes
23 minutes
18 minutes
13 minutes
27 minutes
13 minutes
18 minutes
13 minutes
15 minutes
13 minutes
10 minutes
25 minutes
8 minutes
11 minutes
11 minutes
12 minutes
24 minutes
7 minutes
11 minutes
10 minutes
20 minutes

Burden estimates are based upon current statutory
requirements as of October 2016. Estimates of burden do
not reflect any future legislative changes that may affect
the 2017 tax year. Any changes to burden estimates will
be included in IRS’ annual Paperwork Reduction Act
submission to the Office of Management and Budget
(OMB) and will be made publicly available on
www.reginfo.gov.
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. Send
your comments to the Internal Revenue Service, Tax
Forms and Publications, SE:W:CAR:MP:TFP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send these forms to this address. Instead, see part
D.

-23-

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

1097-BTC

Title

What To Report

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

Income such as interest, dividends, royalties, pensions and annuities, etc.,
and amounts withheld under Chapter 3. Also, distributions of effectively
connected income by publicly traded partnerships or nominees.

Bond Tax Credit

Tax credit bond credits to shareholders.

1098

Mortgage Interest
Statement

Mortgage interest (including points) and certain mortgage insurance
premiums you received in the course of your trade or business from
individuals and reimbursements of overpaid interest.

1098-C

Contributions of
Motor Vehicles,
Boats, and Airplanes

Information regarding a donated motor vehicle, boat, or airplane.

1098-E

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

1098-MA

Mortgage Assistance Assistance payments paid to homeowners from funds allocated from the
Payments
Housing Finance Agency Innovation Fund for the Hardest Hit Housing
Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan
Program.

1098-Q

Qualifying Longevity
Annuity Contract
Information

Status of a contract that is intended to be a qualifying longevity annuity
contract (QLAC), defined in section A-17 of 1.401(a)(9)-6, that is purchased
or held under any plan, annuity, or account described in section 401(a),
403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental plan
under section 457(b).

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.

1099-B

Proceeds From
Broker and Barter
Exchange
Transactions

Sales or redemptions of securities, futures transactions, commodities, and
barter exchange transactions (including payments reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as
described in Regulations section 1.1471-4(d)(2)(iii)(A)).

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-C

1099-CAP

1099-DIV

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

Dividends and
Distributions

Distributions, such as dividends, capital gain distributions, or nontaxable
distributions, that were paid on stock and liquidation distributions (including
distributions reported pursuant to an election described in Regulations
section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section
1.1471-4(d)(2)(iii)(A)).

1099-G

Certain Government
Payments

Unemployment compensation, state and local income tax refunds,
agricultural payments, and taxable grants.

1099-INT

Interest Income

Interest income (including payments reported pursuant to an election
described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as
described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount
subject to an election under section 1278(b).

1099-K

Payment Card and
Third Party Network
Transactions

Payment card transactions.

Amounts To Report

To IRS

To Recipient
(unless indicated
otherwise)

See form instructions

March 15

March 15

All amounts

February 28*

On or before the
15th day of the 2nd
calendar month after
the close of the
calendar month in
which the credit is
allowed

$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

All amounts

February 28

January 31

All amounts

February 28

January 31

See instructions

February 28*

January 31

All amounts

February 28*

(To Borrower)
January 31

All amounts

February 28*

February 15**

$600 or more

February 28*

January 31

Over $1,000

February 28*

(To Shareholders)
January 31, (To
Clearing
Organization)
January 5

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

February 28*

January 31**

$10 or more for refunds
and unemployment

February 28*

January 31

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

February 28*

January 31**

February 28*

January 31

All amounts
$20,000 or more and
200 or more
transactions

Third party network transactions.

*The due date is March 31 if filed electronically.
**The due date is March 15 for reporting by trustees and middlemen of WHFITs.

-24-

Gen. Instr. for Certain Info. Returns (2017)

Guide to Information Returns (Continued)
Due Date
Form

1099-LTC
1099-MISC

Title
Long-Term Care and
Accelerated Death
Benefits

Payments under a long-term care insurance contract and accelerated
death benefits paid under a life insurance contract or by a viatical
settlement provider.

Amounts To Report

To IRS

To Recipient
(unless indicated
otherwise)

All amounts

February 28*

January 31

Miscellaneous Income Rent or royalty payments; prizes and awards that are not for services,
such as winnings on TV or radio shows (including payments reported
$600 or more, except
pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)
$10 or more for royalties
(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)
(A)).
(Also, use to report
direct sales of $5,000
or more of consumer
goods for resale.)

1099-OID

What To Report

Payments to crew members by owners or operators of fishing boats
including payments of proceeds from sale of catch.

All amounts

Section 409A income from nonqualified deferred compensation plans
(NQDCs).

All amounts

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 (including payments reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)).
Examples: fees to subcontractors or directors and golden parachute
payments.

$600 or more

Fish purchases paid in cash for resale.

$600 or more

Crop insurance proceeds.

$600 or more

January 31**
February 28* Note:
If any payments for
nonemployee
compensation are
reported in box 7,
the due date is
January 31 for both
paper and electronic
returns.

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

$10 or more

February 15**

Gross proceeds paid to attorneys.

$600 or more

February 15**

A U.S. account for chapter 4 purposes to which you made no payments
during the year that are reportable on any applicable Form 1099 (or a
U.S. account to which you made payments during the year that do not
reach the applicable reporting threshold for any applicable Form 1099)
reported pursuant to an election described in Regulations section
1.1471-4(d)(5)(i)(A).

All amounts
(including $0)

January 31**

Original Issue Discount Original issue discount (including amounts reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A));
market discount subject to an election under section 1278 (b).

$10 or more

February 28*

January 31**

1099-PATR

Taxable Distributions
Received From
Cooperatives

$10 or more

February 28*

January 31

1099-Q

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

All amounts

February 28*

January 31

1099-QA

Distributions from
ABLE Accounts

Distributions from ABLE accounts.

All amounts

February 28

January 31

1099-R

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 (including payments reported
pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)
(B) or reported as described in Regulations section 1.1471-4(d)(2)(iii)
(A)).

$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*

February 15

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

Distributions from cooperatives passed through to their patrons including
any domestic production activities deduction and certain pass-through
credits.

*The due date is March 31 if filed electronically.
**The due date is March 15 for reporting by trustees and middlemen of WHFITs.

-25-

Guide to Information Returns (Continued)
Due Date
Form

Title

What To Report

Amounts To Report

To IRS

To Recipient
(unless indicated
otherwise)

3921

Exercise of an
Transfer of stock pursuant to the exercise of an incentive stock option
Incentive Stock Option under section 422(b).
Under Section 422(b)

All amounts

February 28*

January 31

3922

Transfer of Stock
Acquired Through an
Employee Stock
Purchase Plan Under
Section 423(c)

Transfer of stock acquired through an employee stock purchase plan
under section 423(c).

All amounts

February 28*

January 31

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.

All amounts

May 31

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

5498-ESA

Coverdell ESA
Contribution
Information

Contributions (including rollover contributions) to a Coverdell ESA.

All amounts

May 31

April 30

5498-QA

ABLE Account
Contributions
Information

Contributions (including rollover contributions) to an ABLE account

All amounts

May 31

March 15

5498-SA

HSA, Archer MSA, or
Medicare Advantage
MSA Information

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

All amounts

May 31

(To Participant)
May 31

W-2G

Certain Gambling
Winnings

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

February 28*

January 31

5498

*The due date is March 31 if filed electronically.

-26-

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

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 Report on Form
ABLE accounts:
Contributions . . . . . . . . . . . .
Distributions . . . . . . . . . . . .
Abandonment . . . . . . . . . . .
Accelerated death benefits . . . . .
Acquisition of control . . . . . . . .
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 . . . . . .
Bond tax credit . . . . . . . . . . .
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 . . . . . . . . . . .

5498-QA
1099-QA
1099-A
1099-LTC
1099-CAP
1099-G
W-2
1099-G
1099-R
5498-SA
1099-SA
1099-MISC
W-2
1099-MISC
W-2
1099-MISC
1099-B
1097-BTC
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
1098-C
1099-R
5498-ESA
1099-Q
1099-MISC
1099-MISC
1099-R

Type of Payment Report on Form
Accelerated . . . . . . .
Debt cancellation . . . . .
Dependent care payments
Direct rollovers . . . . . .

. . . . .
. . . . .
. . . . .
. . . . .

Direct sales of consumer products for
resale . . . . . . . . . . . . . . . .
Directors' fees . . . . . . . . . . .
Discharge of indebtedness . . . . .
Dividends . . . . . . . . . . . . . .
Donation of motor vehicle . . . . . .
Education loan interest . . . . . . .
Employee business expense
reimbursement . . . . . . . . . . .
Employee compensation . . . . . .
Excess deferrals, excess contributions,
distributions of . . . . . . . . . .
Exercise of incentive stock option under
section 422(b) . . . . . . . . . .
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 savings accounts:
Contributions . . . . . . . . . . . .
Distributions . . . . . . . . . . . .
Income attributable to domestic
production activities, deduction
for . . . . . . . . . . . . . . . .
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 assistance payments . . .

-27-

Type of Payment Report on Form
1099-LTC
1099-C
W-2
1099-Q,
1099-R,
5498
1099-MISC
1099-MISC
1099-C
1099-DIV
1098-C
1098-E
W-2
W-2
1099-R
3921
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
5498-SA
1099-SA

1099-PATR
1099-G
1099-MISC
1099-INT
1099-INT
1098
5498
1099-R
1099-R,
1099-LTC
1099-DIV
1099-R
1099-LTC
5498-SA
1099-SA
1099-MISC
W-2
1099-MISC
1099-R
1098-MA

Mortgage interest . . . . . . . . . .
Moving expense . . . . . . . . . .
Nonemployee compensation . . . .
Nonqualified deferred compensation:
Beneficiary . . . . . . . . . . . . .
Employee . . . . . . . . . . . . .
Nonemployee . . . . . . . . . . .
Original issue discount (OID) . . . .
Tax-exempt OID . . . . . . . . . .
Patronage dividends . . . . . . . .
Payment card transactions . . . . .
Pensions . . . . . . . . . . . . . .
Points . . . . . . . . . . . . . . . .
Prizes, employee . . . . . . . . . .
Prizes, nonemployee . . . . . . . .
Profit-sharing plan . . . . . . . . .
Punitive damages . . . . . . . . .
Qualified longevity annuity
contract . . . . . . . . . . . . . . .
Qualified plan distributions . . . . .
Qualified tuition program
payments . . . . . . . . . . . . . .
Real estate transactions . . . . . .
Recharacterized IRA
contributions . . . . . . . . . . . .
Refund, state and local tax . . . . .
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 . . . .
Third party network transactions . .
Tips . . . . . . . . . . . . . . . . .
Traditional IRA contributions . . . .
Traditional IRA distributions . . . .
Transfer of stock acquired through an
employee stock purchase plan under
section 423(c) . . . . . . . . . .
Tuition . . . . . . . . . . . . . . .
Unemployment benefits . . . . . .
Vacation allowance, employee . . .
Vacation allowance,
nonemployee . . . . . . . . . . . .
Wages . . . . . . . . . . . . . . .

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

3922
1098-T
1099-G
W-2
1099-MISC
W-2

Index
A
Account number box 13
B
Backup withholding 2, 16, 17
C
Corporations, payments to 19
Corrected returns, how to file 10
D
Due dates 5, 8, 15
E
Electronic reporting 8
Extension to file 6
Extension to furnish statements 16
F
FATCA filing requirements 4, 10, 13
Filing returns 7
FIRE System 8
Foreign intermediaries, payments made
through 20
Foreign person, payment to 3
Form 1096 2, 7
Form 945 17
Forms, how to get 22
Form W-9 12
G
Grantor trusts 20

Guide to Information Returns 24
H
Help 22

Penalties 8, 18
Private delivery services 6
Q
Qualified settlement funds 3

I
Information returns, other 5
K
Keeping copies 7
L
Limited liability company (LLC) 10, 13
Logos or substitute statements 14
M
Mailing forms 7
N
Names, TINs, etc. 10
Nominee/middleman 2
O
Ordering forms 22
P
Paper document reporting 9
Partnerships, payments to 19
Payee statements 2, 13, 15
Payments made through foreign
intermediaries 21

-28-

S
State and local tax departments 7
Statement mailing requirements 14, 15
Statements to recipients 2, 13, 15
Substitute forms 2, 9, 13, 14
Successor/predecessor reporting 2
T
Taxpayer Advocate 22
Taxpayer identification number 10, 16
Telephone numbers on statements 13
TIN Matching 2
Transmitters, paying agents, etc. 7
V
Void returns 10
W
When to file 5, 8
When to furnish statements 15
Where to file 6
Who must file 2, 8
Widely held fixed investment trusts 3
Withholding, backup 2, 16, 17