IRS Publication 6961 (2020)

STATISTICS OF INCOME DIVISION
RESEARCH, APPLIED ANALYTICS, AND STATISTICS

Publication 6961

Calendar Year Projections of Information and
Withholding Documents for the United States
and IRS Campuses

2020 Update

Projections

of Federal Tax Return Filings

w w w.i r s.g ov/st at i st i c s
Publication 6961 (Rev. 8-2020)  Catalog Number 59088W  Department of the Treasury  Internal Revenue Service www.irs.gov/statistics

Publication 6961 (revised 8-2020) is a product of the IRS Statistics of Income Division
within the Research, Applied Analytics, and Statistics organization.

Department of the Treasury
Internal Revenue Service
Charles P. Rettig
Commissioner
Jeffrey J. Tribiano
Deputy Commissioner for Operations Support
Barry W. Johnson
Acting Chief Research and Analytics Officer
Barry W. Johnson
Director, Statistics of Income Division
Laura R. Rasmussen
Chief, Statistical Services Branch
Timothy S. Castle
Chief, Servicewide Support Section

Calendar Year Projections of
­Information and Withholding
­Documents for the United States
and IRS Campuses

Publication 6961
2020 Update

Suggested Citation
Internal Revenue Service
Research, Applied Analytics, and Statistics
Statistics of Income Division
Calendar Year Projections of Information
and Withholding Documents for the
United States and IRS Campuses
Publication 6961 (Rev. 8-2020)
Washington, D.C. 20224

Table of Contents

Principal Contacts...................................................................................................................... iii
Online Availability of Forecasts................................................................................................... iii
Overview.....................................................................................................................................1
Data Sources and Projection Methodology.................................................................................1
Significant Trends and Revisions................................................................................................2
Table 1.

Comparison of Projections Made in 2019 Versus 2020 for
Calendar Year 2021: All Media Grand Total and Paper Only............................3

Table 2.

Projections of Information and Withholding Documents—
United States All Media Grand Total: Calendar Years 2020–2028....................4

Table 3.

Projections of Information and Withholding Documents—
United States Paper Total: Calendar Years 2020–2028.....................................5

Table 4.

Projections of Information and Withholding Documents—
United States Nonpaper Total: Calendar Years 2020–2028..............................6

Tables 5A–D. Projections of Information and Withholding Documents—
Filed on Paper by IRS Campus: Calendar Years 2020–2028 ..........................7
Tables 6. Configuration of IRS Campuses for Paper Schedules K-1 and
International, Calendar Year 2020 and Beyond................................................ 11
Tables 7A–C. Configuration of IRS Campuses for Most Paper Information and
Withholding Documents (Exclusive of Schedules K-1 and International).........12
Table Notes................................................................................................................................. 14
Other Projection Publications...........................................................................Inside Back Cover

(ii)

Principal Contacts
Questions or comments regarding these return forecasts or related matters can be directed to
the ­corresponding staff member listed below.
Information Return Volumes

Andre Palmer
Michelle Chu
Jeff Matsuo
Derrick Dennis
Yan Liu

(202) 803-9368
(202) 803-9369
(202) 803-9363
(202) 803-9337
(202) 803-9357

Other Comments or Questions

Andre Palmer

(202) 803-9368

Online Availability of Forecasts
Forecasts from the most recent edition of this publication may be found on the IRS Internet site.
The World Wide Web address is: www.irs.gov/statistics. From the Website, select “All Topics”
in the “Products, Publications & Papers” section. Then select “Projections” under “Periodic
­Publications.”

We thank our customers for their support as we continually seek to improve our products and
services wherever possible. We welcome customer feedback at any time. Comments and
suggestions regarding this publication can be directed to Timothy Castle, Chief, ­Servicewide
Support Section, at (202) 803-9106.

Barry W. Johnson
Director, Statistics of Income Division

(iii)

Overview
The Statistics of Income Division staff within the Research, Applied Analytics, and Statistics organization provides calendar year (CY) projections of information and withholding documents
on an annual basis to accommodate more recent filing experiences. These documents also
incorporate current legislative and administrative initiatives, wherever possible, as well as relevant economic and demographic trends. Selected economic/demographic data used to develop
some of these projections are provided by IHS Markit.
The information and withholding document projections contained in this publication are used
primarily by the IRS operational and resource planning functions to assist in the formulation of
their budget submissions and staffing requirements, and to complete other analyses. Enacted
tax law changes and confirmed administrative plans are reflected in these projections. However,
legislative or administrative initiatives under consideration are not included due to the uncertain
nature of their eventual outcome.

Data Sources and Projection Methodology
Three major sets of projections are included in this publication. Table 2 contains all media grand
total projections for withholding and other information returns processing (IRP) documents received
by the IRS. Table 3 includes the paper portion of the projections, and Table 4 includes the nonpaper portion. All these projections are at the U.S. level. In compliance with customer requests,
Tables 5 A–D present projections of all paper documents, except Currency Transaction Reports
(CTRs), for IRS processing campuses.
Data Sources and 2019 Actual Paper Volumes
Actual data on the volume of IRP documents filed are provided by program staff under the operating divisions and the Information Technology Services area. Data sources include: ­Martinsburg
Computing Center (MCC) IRP Reformat Report (405-02-12); IRMF (Information Returns Master
File) Report (417-91-40); CAWR (Combined Annual Wage Reporting) W-2 Control Report, IRP
Counts for Social Security and Railroad Retirement Benefit Statements (1099-SSA/RRB); Paper
IRP Production Report from SCRIPS (Service Center Recognition Image Processing System);
other campus sources; and the national calendar year Currency Transaction Report receipts.
Counts for nonpaper Foreign Person’s U.S. Source Income Subject to Withholding (Forms
­1042-S) were provided by relevant program staff. Nonpaper counts of Foreign Information
­Returns were provided by operating division program staff.
U.S.-Level Forecasts
The U.S.-level grand total (all media) projections were forecasted through a combination of time
series extrapolations and regression analysis. Each form type was forecasted separately. In
some instances, regression models were developed using appropriate economic/demographic
variables. In other instances, forecasts for grand total volumes were built from historical time
trends. Time-trend models were used to forecast the paper IRP document volumes by form type.
Projections of most IRP nonpaper documents were then derived by subtracting the IRP paper
documents from the grand total projections.
For Payments From Qualified Education Programs Under Sections 529 and 530 (Form 1099-Q),
first, the number of nonpaper returns was modeled, and then the number of paper returns was

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obtained by subtracting the nonpaper volumes from the grand total. Moreover, for Annual Summary and Transmittal of U.S. Information Returns (Forms 1096) and Report of Cash Payments
Over $10,000 Received in a Trade or Business (FinCEN Form 8300), paper is the only accepted
transmittal format.
For paper submissions of Forms 1099 documents, a new regulation was taken into consideration in their forecasts. Section 2102 of the Taxpayer First Act requires the IRS to establish a
website for taxpayers to use when filing Forms 1099 by January 1, 2023, which should reduce
the number of paper Forms 1099 from CY 2023 onwards. For some Forms 1099, diffusion
models or logistic decay curves were derived from appropriate economic covariates to estimate
the reduction of original forecasts. For other Forms 1099, adaption rates were developed from
online trends of other tax forms.
Campus-Level Forecasts and Impact of Modernization Alignment
The Service Center Recognition Image Processing System (SCRIPS) enables IRS campuses to
optically scan most paper Information Returns Processing (IRP) documents. As a result, the IRS
has been consolidating the filing/processing of most of these forms since Calendar Year (CY)
2007. Starting in CY 2019, the paper Partner’s or Shareholder’s Share of Income, Deductions,
Credits, etc. (Schedule K-1 series) documents were handled exclusively by the Kansas City and
Ogden campuses. Paper forms submitted from the International area were processed at the
Ogden campus. Processing of all other information return paper documents were performed in
the Austin, Kansas City, and Ogden campuses. Starting in CY 2025, the Kansas City and Ogden
campuses will process the paper information return and withholding documents. The campuslevel paper forecasts were derived based on the updated campus alignments.
Table 6 reflects the current processing campus alignment of States/International for paper
Schedules K-1 and International documents. Tables 7A through 7C show the current alignment
of States by processing campus for all other paper documents.

Significant Trends and Revisions
The major trends and other significant factors embedded in the return forecasts for this edition
of Publication 6961 are summarized below.
For Calendar Year (i.e., Filing Year) 2021, the grand total number of information and withholding
documents projected in this update is about 17.2 percent (755.7 million forms) less than the total
volume projected last year (see Table 1, left side). A major portion of the net revision is driven
by the decrease in the projections of Proceeds from Broker and Barter Exchange Transactions
(Form 1099-B) (i.e., 737.0 million less forms). These results are based on actual CY 2019 and
year-to-date CY 2020 filing experiences.
For paper submissions of information and withholding documents, the CY 2021 estimate is
about 0.3 percent (i.e., 0.1 million forms) less than the paper volumes projected in last year’s
update of this publication (see Table 1, right side). Embedded in this minor net change for paper
volumes is an increase of 1.4 million returns in the forecasted number of paper Miscellaneous
Income (Form 1099-MISC) filed and a decrease of a few other paper forms. These results are
also based on actual CY 2019 and year-to-date CY 2020 filing experiences.
For paper submissions of Forms 1099 documents, there is a big drop in forecasts from CY 2023
onwards (see Table 3), due to Section 2102 of the Taxpayer First Act.

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Table 1. Comparison of Projections Made in 2019 Versus 2020 for Calendar Year 2021: All Media Grand Total
and Paper Only
[Data in thousands]

All Media Grand Total
Form

2021 Projections
Made in 2019

Grand Total
Total
W-2
W-2G
Total
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
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-R
1099-S
1099-SA
3921
3922
5498
5498-ESA
5498-SA

Made in 2020

Net
change

Paper Only
Percent
change

2021 Projections
Made in 2019

Made in 2020

Net
change

Percent
change

4,386,079
281,779
266,515
15,264
4,104,300
3,420
27,101
8,420
1,501
69,184
5,862
7,154
2
80,903
132

3,630,330
242,850
229,350
13,500
3,387,480
3,294
28,880
8,304
1,527
69,288
5,393
7,565
2
77,194
105

(755,749)
(38,929)
(37,165)
(1,764)
(716,820)
(126)
1,780
(116)
26
104
(469)
412
0
(3,709)
(27)

-17.2%
-13.8%
-13.9%
-11.6%
-17.5%
-3.7%
6.6%
-1.4%
1.7%
0.2%
-8.0%
5.8%
0.0%
-4.6%
-20.5%

40,334
49
0
49
40,286
464
1,323
758
0
0
5,862
176
1
369
15

40,233
40
0
40
40,193
370
1,205
640
0
0
5,393
161
1
345
6

(101)
(9)
0
(9)
(92)
(94)
(118)
(118)
0
0
(469)
(14)
0
(24)
(9)

-0.3%
-18.9%
n.a
-18.9%
-0.2%
-20.2%
-8.9%
-15.6%
n.a
n.a
-8.0%
-8.0%
0.0%
-6.4%
-59.3%

24,160
26,091
341
3,146,633
4,613
1
96,579
87,574
104,465
10,465
362
105,297
5,278
1,667
3,155
104,476
4,827
14,932
220
5,874
130,283
225
23,036

24,388
24,368
466
2,409,597
3,974
1
89,087
84,793
137,094
8,501
552
106,929
4,411
1,563
3,690
105,974
4,681
16,214
242
5,612
130,994
246
22,533

229
(1,723)
124
(737,036)
(639)
0
(7,492)
(2,781)
32,629
(1,964)
190
1,632
(867)
(103)
535
1,498
(146)
1,282
21
(261)
710
21
(503)

0.9%
-6.6%
36.4%
-23.4%
-13.8%
0.0%
-7.8%
-3.2%
31.2%
-18.8%
52.4%
1.6%
-16.4%
-6.2%
17.0%
1.4%
-3.0%
8.6%
9.7%
-4.4%
0.5%
9.3%
-2.2%

3
63
2
27
27
0
264
18
529
18
0
29,228
1
23
0
219
406
0
35
447
5
0
0

2
63
6
27
20
0
199
18
457
17
0
30,638
1
23
0
198
386
0
10
1
4
0
0

(1)
0
4
0
(7)
(0)
(65)
1
(72)
(1)
(0)
1,410
0
0
0
(21)
(19)
0
(26)
(446)
(1)
0
0

-32.3%
0.0%
158.3%
0.8%
-26.0%
-50.0%
-24.6%
3.4%
-13.6%
-7.2%
-50.0%
4.8%
0.0%
0.4%
0.0%
-9.6%
-4.8%
0.0%
-72.3%
-99.7%
-20.8%
0.0%
0.0%

NOTES: Negative values (numbers in parentheses) indicate projections that have been lowered.
Detail may not add to total due to rounding.
Table does not contain counts for Forms 1099-H, 5471, 5472, 8027.
Currency Transaction Reports (CTRs) are not included in Table 1.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

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(4)

3,969,457,500
253,301,100
239,090,600
14,210,600
3,716,156,300
3,270,100
28,880,400
8,601,300
1,526,900
71,454,200
5,322,800
8,348,300
1,600
75,898,100
110,400
25,191,300
400
23,700
24,367,800
468,900
2,739,676,700
3,917,800
800
89,337,400
77,654,400
2,300
120,635,100
9,767,800
200
633,000
111,407,900
4,411,100
1,522,400
4,146,100
110,010,300
4,949,800
18,624,900
100
245,200
5,752,300
133,902,600
226,100
25,866,000

4,134,561,000
253,783,500
239,415,400
14,368,200
3,880,777,400
3,258,200
28,880,400
8,750,000
1,526,900
72,537,100
5,308,200
8,769,900
1,700
75,409,900
110,300
25,577,600
500
26,700
24,367,800
422,100
2,904,716,600
3,895,600
800
89,462,700
74,835,300
2,300
112,405,500
10,000,000
300
681,100
113,647,200
4,411,100
1,501,900
4,345,600
112,028,700
5,084,100
19,762,700
100
245,500
5,822,400
135,271,200
219,600
27,489,600

256,311
256,311

259,600
259,600

2020

263,000
263,000

2021

266,300
266,300

2022

269,600
269,600

2023

273,000
273,000

2024

3,800,159,700
249,482,500
235,587,700
13,894,700
3,550,677,300
3,281,900
28,880,400
8,452,500
1,526,900
70,371,200
5,348,300
7,947,000
1,500
76,486,100
107,800
24,795,000
300
20,700
24,367,800
501,100
2,574,636,700
3,953,100
800
89,212,100
80,173,600
2,300
128,864,600
9,134,600
200
589,700
109,168,500
4,411,100
1,542,900
3,928,100
107,848,700
4,815,500
17,443,300
100
244,000
5,682,300
132,487,600
234,500
24,214,200
Projected

3,630,330,100
242,850,000
229,349,800
13,500,100
3,387,480,200
3,293,700
28,880,400
8,303,800
1,526,900
69,288,300
5,393,000
7,565,000
1,500
77,194,100
104,700
24,388,100
200
17,700
24,367,800
465,500
2,409,596,800
3,974,400
500
89,086,700
84,792,800
2,300
137,094,100
8,501,400
100
551,800
106,929,200
4,411,100
1,563,400
3,689,800
105,974,100
4,681,100
16,213,700
100
241,500
5,612,300
130,993,700
245,500
22,533,100

2019

3,522,808,000
287,413,600
271,979,000
15,434,600
3,235,394,300
3,305,500
28,880,400
8,155,100
1,526,900
68,366,300
5,471,100
7,201,300
1,400
79,316,800
109,700
24,156,700
100
14,700
24,367,800
300,600
2,244,556,900
4,060,500
1,100
88,961,400
98,312,000
2,300
145,323,700
9,134,600
100
520,500
104,689,800
4,411,100
1,584,000
3,429,300
103,524,300
4,546,800
14,931,500
0
236,600
5,542,300
129,369,600
259,800
20,821,500

Actual

3,543,434,892
280,072,330
265,736,182
14,336,148
3,263,362,562
3,315,345
28,607,305
8,014,472
1,526,928
67,114,828
5,607,728
6,855,133
1,321
77,913,756
116,425
24,236,982
0
11,490
25,267,441
277,413
2,298,179,626
4,296,985
474
90,328,523
72,346,947
2,625
153,553,229
9,767,761
0
424,871
102,451,257
5,575,181
1,604,471
3,144,552
102,227,041
4,367,052
13,591,678
23
213,201
5,513,668
127,549,855
278,659
19,078,316

2023

2024

2022

Projected
2021

2019

2020

Actual

[1] Grand Total includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.
[2] Currency Transaction Report volumes are listed separately and not included in Grand Total. FinCen 103 and FinCen 104 are no longer processed by IRS.
NOTES: Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total CTR
8300

Currency Transaction
Report [2]

Grand Total [1]
Subtotal
W-2
W-2G
Subtotal
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form

276,300
276,300

2025

4,300,864,000
255,581,000
240,999,100
14,581,900
4,045,283,000
3,246,400
28,880,400
8,898,800
1,526,900
73,620,000
5,299,800
9,212,800
1,700
75,004,400
110,300
25,954,500
600
29,700
24,367,800
376,000
3,069,756,500
3,922,200
800
89,588,000
72,016,100
2,300
104,176,000
10,000,000
300
734,400
115,886,600
4,411,100
1,481,400
4,528,100
114,118,600
5,218,400
20,860,600
200
245,200
5,892,400
136,612,900
214,700
29,086,000

2025

279,600
279,600

2026

4,470,944,100
260,741,800
245,748,100
14,993,700
4,210,202,300
3,234,600
28,880,400
9,047,500
1,526,900
74,703,000
5,295,100
9,678,000
1,800
74,667,700
110,300
26,322,500
700
32,700
24,367,800
339,000
3,234,796,500
4,230,800
800
89,713,400
69,356,900
2,300
95,946,400
10,000,000
400
793,000
118,126,000
4,411,100
1,460,800
4,695,000
116,172,800
5,352,700
21,922,100
200
244,500
5,962,400
137,939,200
211,000
30,656,300

2026

282,900
282,900

2027

4,641,396,200
266,202,400
250,729,900
15,472,500
4,375,193,800
3,222,800
28,880,400
9,196,200
1,526,900
75,785,900
5,292,300
10,166,800
1,900
74,388,100
110,300
26,682,000
800
35,700
24,367,800
363,900
3,399,836,400
4,269,200
700
89,838,700
66,961,700
2,300
87,716,900
10,000,000
400
857,200
120,365,300
4,411,100
1,440,300
4,847,700
118,244,800
5,487,000
22,950,300
200
243,300
6,032,400
139,256,500
208,100
32,201,400

2027

Table 2. Projections of Information and Withholding Documents—United States All Media Grand Total: Calendar Years 2020–2028

286,300
286,300

2028

4,812,106,500
271,570,600
255,573,700
15,996,900
4,540,535,900
3,211,000
28,880,400
9,345,000
1,526,900
76,868,900
5,290,800
10,680,200
1,900
74,155,900
110,300
27,033,700
900
38,700
24,367,800
366,100
3,564,876,300
4,388,400
700
89,964,000
64,868,900
2,300
79,487,300
10,000,000
500
927,400
122,604,700
4,411,100
1,419,800
4,987,400
120,308,000
5,621,300
23,948,100
200
241,800
6,102,400
140,568,700
205,900
33,722,200

2028

(5)

26,088,600
148,500
700
304,300
4,600
1,300
0
100
56,800
3,000
22,400
16,500
0
155,700
13,500
0
335,900
10,400
0
100
24,442,100
1,100
20,100
200
179,400
355,700
400
0
9,900
1,300
4,200
100
200

256,311
256,311

259,600
259,600

2020

263,000
263,000

2021

266,300
266,300

2022

269,600
269,600

2023

273,000
273,000

2024

29,571,400
152,900
700
317,000
4,600
1,400
0
100
58,900
5,000
25,500
17,500
0
177,100
15,400
0
382,100
11,700
0
100
27,806,300
1,100
21,200
200
187,500
368,900
400
0
9,900
1,300
4,200
100
300

33,070,400
0
34,900
1,638,800
254,600
929,400
454,900
0
0
5,308,200

Projected

33,171,600
157,200
700
330,400
4,600
1,700
0
100
61,000
6,400
28,700
19,300
100
199,200
17,300
0
429,900
15,200
0
100
31,279,300
1,300
22,500
200
196,300
383,900
400
0
9,900
1,300
4,200
100
300

36,735,300
0
37,300
1,803,800
288,400
1,005,800
509,600
0
0
5,322,800

2019

32,585,700
161,400
700
345,000
5,900
2,100
0
100
63,100
6,200
26,800
20,200
100
198,900
18,300
0
457,300
16,800
0
100
30,637,700
1,300
23,000
200
198,300
386,200
400
0
9,800
1,200
4,200
100
400

40,552,900
0
38,900
1,994,200
326,800
1,096,400
570,900
0
0
5,348,300

Actual

32,002,000
165,400
600
361,100
6,800
2,400
0
0
65,300
3,000
25,000
21,500
200
198,700
21,200
0
484,800
18,400
0
100
29,996,100
1,300
23,500
200
200,800
389,600
400
0
9,600
1,200
4,200
100
400

31,423,453
170,649
591
376,355
9,117
2,801
0
36
68,055
2,459
25,588
23,348
89
201,718
15,619
0
512,212
20,299
0
188
29,354,659
1,864
24,006
216
203,805
394,769
461
0
8,611
1,223
4,203
30
482

40,232,900
0
39,500
2,214,700
370,300
1,204,800
639,600
0
0
5,393,000

2023

2024

39,998,900
0
54,300
2,471,500
419,600
1,335,400
716,500
0
0
5,471,100

39,855,299
0
54,946
2,769,172
476,876
1,491,919
800,377
0
0
5,607,728

2022

Projected
2021

2019

2020

Actual

[1] Total Paper includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.
[2] Currency Transaction Report volumes are listed separately and not included in Total Paper. FinCen 103 and FinCen 104 are no longer processed by IRS.
NOTES: Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total CTR, Paper
8300

Currency Transaction
Report [2]

1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Total, Paper [1]
W-2
W-2G
Subtotal, Schedule K-1
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
Subtotal, Scannable
Forms

Form

276,300
276,300

2025

22,305,100
144,000
800
292,200
4,600
1,200
0
100
54,800
900
19,000
15,700
0
132,400
11,500
0
285,600
9,100
0
100
20,780,700
1,100
19,100
200
172,000
343,800
400
0
9,900
1,300
4,200
0
200

29,132,700
0
32,600
1,495,200
224,700
864,500
406,000
0
0
5,299,800

2025

279,600
279,600

2026

19,648,900
139,600
800
280,600
4,600
1,100
0
100
52,800
700
16,700
15,600
0
116,000
10,100
0
250,400
7,900
0
100
18,218,100
1,100
18,200
200
165,100
333,000
400
0
9,900
1,300
4,200
0
200

26,344,900
0
31,200
1,369,800
198,300
809,100
362,400
0
0
5,295,100

2026

Table 3. Projections of Information and Withholding Documents—United States Paper Total: Calendar Years 2020 to 2028

282,900
282,900

2027

17,953,000
135,100
800
269,300
4,600
1,000
0
100
50,900
500
15,200
14,600
0
105,700
9,200
0
228,000
6,800
0
100
16,593,900
1,100
17,400
200
159,300
323,200
300
0
9,800
1,300
4,200
0
200

24,534,900
0
29,700
1,260,000
175,000
761,400
323,500
0
0
5,292,300

2027

286,300
286,300

2028

16,196,400
130,500
900
258,300
4,600
900
0
100
49,000
400
13,700
13,400
0
95,000
8,300
0
204,900
5,600
0
100
14,909,100
1,000
16,600
200
153,700
314,300
300
0
9,800
1,400
4,200
0
200

22,678,800
0
28,100
1,163,500
154,400
720,300
288,800
0
0
5,290,800

2028

(6)

2022

2023

0
0

2020
0
0

2021
0
0

2022
0
0

2023
0
0

2024
0
0

4,101,490,600
239,415,400
14,333,300
3,003,700
27,951,000
8,295,100
1,526,900
72,537,100
0
8,621,400
900
75,105,600
105,800
25,576,300
500
26,600
24,311,000
419,100
2,904,694,200
3,879,100
800
89,307,000
74,821,700
2,300
112,069,600
9,989,600
300
681,000
89,205,200
4,410,000
1,481,800
4,345,400
111,849,300
4,728,400
19,762,300
100
235,600
5,821,100
135,267,000
219,600
27,489,400
Projected

3,932,722,100
239,090,600
14,173,200
2,981,600
27,874,600
8,091,700
1,526,900
71,454,200
0
8,195,500
900
75,581,200
105,800
25,189,900
400
23,700
24,309,000
463,900
2,739,651,200
3,900,200
700
89,160,300
77,639,100
2,300
120,252,900
9,756,000
200
632,800
83,601,600
4,410,000
1,501,200
4,145,900
109,822,800
4,580,800
18,624,500
100
235,300
5,751,100
133,898,400
226,000
25,865,800

2019

3,759,606,800
235,587,700
13,855,900
2,955,100
27,783,900
7,881,600
1,526,900
70,371,200
0
7,789,800
800
76,155,600
103,300
24,793,300
300
20,700
24,306,900
494,700
2,574,608,100
3,933,800
700
89,012,800
80,156,300
2,300
128,434,700
9,119,300
200
589,600
77,889,200
4,409,800
1,520,400
3,927,900
107,652,400
4,431,500
17,442,800
100
234,200
5,681,100
132,483,400
234,400
24,213,900

Actual

3,590,097,200
229,349,800
13,460,600
2,923,400
27,675,600
7,664,200
1,526,900
69,288,300
0
7,403,600
800
76,849,100
98,800
24,386,100
200
17,700
24,304,800
459,400
2,409,570,000
3,954,200
400
88,887,800
84,774,500
2,300
136,636,800
8,484,600
100
551,700
76,291,500
4,409,800
1,540,500
3,689,600
105,775,700
4,294,900
16,213,200
100
231,800
5,611,100
130,989,500
245,400
22,532,700

2021

2024

3,482,809,100
271,979,000
15,380,400
2,885,900
27,544,900
7,438,600
1,526,900
68,366,300
0
7,035,900
800
78,955,800
102,900
24,154,300
100
14,700
24,302,600
297,500
2,244,531,900
4,039,000
900
88,762,800
98,290,800
2,300
144,838,900
9,116,100
100
520,400
74,693,800
4,409,800
1,560,500
3,429,100
103,323,500
4,157,200
14,931,000
0
227,100
5,541,100
129,365,400
259,800
20,821,100

2020

2019

3,503,579,593
265,736,182
14,281,202
2,838,469
27,115,386
7,214,095
1,526,928
67,114,828
0
6,684,484
730
77,537,401
107,308
24,234,181
0
11,454
25,199,386
274,954
2,298,154,038
4,273,637
385
90,126,805
72,331,328
2,625
153,041,017
9,747,462
0
424,683
73,096,598
5,573,317
1,580,465
3,144,336
102,023,236
3,972,283
13,591,217
23
204,590
5,512,445
127,545,652
278,629
19,077,834

Projected

Actual

[1] Total Nonpaper includes magnetic tape filing, electronic filing, and diskette filing.
[2] Currency Transaction Report volumes are listed separately and not included in Total Paper. FinCen 103 and FinCen 104 are no longer processed by IRS.
NOTES: Table does not contain counts for Forms 5471, 5472, 8027.
Detail may not add to total due to rounding.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total CTR, Nonpaper
8300

Currency Transaction
Report [2]

Total, Nonpaper [1]
W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form

2025
0
0

4,271,731,400
240,999,100
14,549,400
3,021,800
28,015,900
8,492,700
1,526,900
73,620,000
0
9,068,800
1,000
74,712,200
105,800
25,953,300
600
29,600
24,313,000
375,100
3,069,737,500
3,906,500
800
89,455,700
72,004,600
2,300
103,890,400
9,990,900
300
734,200
95,105,900
4,410,000
1,462,200
4,527,900
113,946,600
4,874,600
20,860,200
200
235,300
5,891,100
136,608,700
214,700
29,085,800

2025

2026
0
0

4,444,599,100
245,748,100
14,962,500
3,036,300
28,071,300
8,685,100
1,526,900
74,703,000
0
9,538,500
1,000
74,387,100
105,800
26,321,400
700
32,600
24,315,000
338,300
3,234,779,800
4,215,100
800
89,597,300
69,346,800
2,300
95,696,100
9,992,100
400
792,800
99,907,800
4,410,000
1,442,600
4,694,800
116,007,700
5,019,700
21,921,700
200
234,600
5,961,000
137,935,000
210,900
30,656,100

2026

2027

2027
0
0

4,616,861,300
250,729,900
15,442,900
3,047,800
28,118,900
8,872,700
1,526,900
75,785,900
0
10,031,700
1,000
74,118,800
105,800
26,681,000
800
35,600
24,316,900
363,400
3,399,821,200
4,254,500
700
89,733,000
66,952,500
2,300
87,488,800
9,993,200
400
857,000
103,771,500
4,410,000
1,422,900
4,847,500
118,085,600
5,163,800
22,949,900
200
233,500
6,031,000
139,252,300
208,000
32,201,200

Table 4. Projections of Information and Withholding Documents—United States Nonpaper Total: Calendar Years 2020 to 2028
2028

2028
0
0

4,789,427,700
255,573,700
15,968,800
3,056,500
28,160,100
9,056,200
1,526,900
76,868,900
0
10,549,700
1,100
73,897,600
105,800
27,032,800
900
38,600
24,318,800
365,700
3,564,862,700
4,375,000
700
89,869,100
64,860,600
2,300
79,282,500
9,994,400
500
927,300
107,695,600
4,410,000
1,403,100
4,987,300
120,154,200
5,307,100
23,947,800
200
232,100
6,101,000
140,564,500
205,800
33,722,100

(7)

17,882,641
0
39,506
0
0
0
0
0
2,598,067
0
186
180,907
1,790
1,386
0
0
26,906
1,030
11,370
10,229
30
88,023
10,770
0
207,821
8,216
0
53
14,383,251
969
6,665
120
95,399
203,628
127
0
3,462
600
1,754
12
364

17,251,500
0
39,000
0
0
0
0
0
2,541,400
0
300
162,400
2,400
1,100
0
0
30,500
1,600
18,700
11,300
100
92,700
8,300
0
224,800
8,800
0
100
13,821,700
700
5,100
100
93,100
181,400
200
0
3,200
400
1,800
0
200

17,476,500
0
28,400
0
0
0
0
0
2,505,200
0
300
155,200
2,100
900
0
0
29,400
3,300
20,100
10,600
0
92,900
7,200
0
212,000
8,000
0
100
14,117,400
700
5,000
100
91,900
179,800
200
0
3,300
400
1,800
0
200

17,728,100
0
27,900
0
0
0
0
0
2,484,400
0
400
148,700
1,600
800
0
0
28,400
3,400
21,500
10,200
0
93,000
6,800
0
199,300
7,300
0
100
14,413,100
700
4,900
100
91,000
178,700
200
0
3,300
400
1,800
0
100

16,057,200
0
26,800
0
0
0
0
0
2,472,500
0
400
142,600
1,600
700
0
0
27,500
2,600
19,100
9,200
0
82,700
6,000
0
177,200
5,600
0
100
12,812,700
600
4,600
100
86,900
171,800
200
0
3,300
400
1,800
0
100

2023
6,506,400
0
25,100
0
0
0
0
0
1,234,500
0
200
67,600
800
300
0
0
12,500
700
10,200
3,900
0
35,300
3,700
0
79,800
2,200
0
0
4,913,000
300
2,300
0
42,200
69,300
100
0
1,300
200
900
0
100

2024

2022

Projected
2021

2019

2020

Actual

NOTES: Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total, Paper
W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form
2025
23,400
0
23,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2026
22,400
0
22,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2027
21,300
0
21,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Table 5A. Projections of Information and Withholding Documents—Filed on Paper at the Austin IRS Campus: Calendar Years 2020 to 2028
2028
20,200
0
20,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

(8)

24,515
0
0
11,995
8,364
4,156
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2023
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2024

2022

Projected
2021

2019

2020

Actual

NOTES: Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total, Paper
W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2025
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2026
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2027
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2028

Table 5B. Projections of Information and Withholding Documents—Filed on Paper at the Cincinnati IRS Campus: Calendar Years 2020 to 2028

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

(9)

15,119,811
0
4,732
271,864
419,106
320,428
0
0
2,283,998
0
298
105,120
6,061
921
0
36
21,680
825
8,364
8,406
17
78,388
2,632
0
225,016
7,778
0
107
11,171,370
245
12,799
80
70,249
93,090
312
0
3,212
448
2,096
18
117

12,825,200
0
4,700
226,900
550,500
285,900
0
0
1,781,000
0
200
120,000
2,300
800
0
0
20,500
900
3,700
5,500
100
60,900
7,000
0
148,500
5,200
0
100
9,377,400
300
16,900
100
66,800
135,100
200
0
1,900
200
1,500
0
200

12,869,500
0
3,400
200,300
496,600
254,400
0
0
1,755,600
0
200
114,700
2,000
700
0
0
19,800
1,900
4,000
5,100
0
60,900
6,100
0
140,100
4,700
0
100
9,578,000
300
16,500
100
66,000
133,900
200
0
1,900
200
1,500
0
100

12,942,600
0
3,300
176,700
452,000
226,600
0
0
1,741,100
0
300
109,900
1,500
600
0
0
19,100
1,900
4,300
4,900
0
61,000
5,700
0
131,700
4,300
0
100
9,778,600
300
16,200
100
65,300
133,100
200
0
1,900
200
1,500
0
100

2022
11,727,000
0
3,200
156,000
414,600
202,000
0
0
1,732,800
0
300
105,400
1,500
500
0
0
18,500
1,500
3,800
4,500
0
54,200
5,100
0
117,100
3,300
0
100
8,692,800
300
15,300
100
62,400
127,900
200
0
1,900
200
1,500
0
100

2023
14,432,300
0
3,000
137,700
383,100
180,200
0
0
2,387,700
0
300
139,900
2,000
600
0
0
25,200
1,600
5,300
6,900
0
70,200
5,500
0
146,200
4,500
0
100
10,652,000
500
15,000
100
83,600
175,700
200
0
2,800
400
2,000
0
100

2024

2021

2019

2020

Projected

Actual

NOTES: Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total, Paper
W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form
17,754,800
0
2,800
121,500
356,300
160,700
0
0
3,497,100
0
500
191,400
2,700
800
0
100
34,900
700
13,000
9,600
0
86,900
7,400
0
186,600
5,600
0
100
12,709,400
700
16,300
100
115,800
226,100
300
0
3,900
500
2,800
0
100

2025
16,071,200
0
2,700
107,200
333,500
143,400
0
0
3,493,900
0
600
183,800
2,700
700
0
100
33,700
500
11,400
9,600
0
76,100
6,500
0
163,600
4,900
0
100
11,142,100
700
15,600
100
111,200
219,000
300
0
3,900
500
2,800
0
100

2026
14,984,100
0
2,600
94,600
313,900
128,000
0
0
3,492,100
0
600
176,400
2,700
700
0
100
32,400
400
10,300
9,000
0
69,400
5,900
0
149,000
4,200
0
100
10,148,700
700
14,900
100
107,300
212,600
200
0
3,900
500
2,800
0
100

2027

13,866,500
0
2,400
83,500
296,900
114,200
0
0
3,491,100
0
600
169,100
2,700
600
0
100
31,200
300
9,300
8,200
0
62,300
5,300
0
133,900
3,500
0
100
9,118,300
700
14,200
100
103,500
206,700
200
0
3,900
500
2,800
0
100

2028

Table 5C. Projections of Information and Withholding Documents—Filed on Paper at the Kansas City IRS Campus: Calendar Years 2020 to 2028

(10)

9,922,200
0
10,600
192,700
785,000
430,600
0
0
1,148,600
165,400
100
78,600
2,100
500
0
0
14,300
500
2,500
4,700
0
45,100
5,900
0
111,500
4,500
0
0
6,796,900
300
1,400
0
40,900
73,200
100
0
4,500
600
900
0
100

6,828,332

0
10,708
193,017
1,064,449
475,793
0
0
725,663
170,649
107
90,328
1,266
494
0
0
19,469
604
5,854
4,713
42
35,307
2,217
0
79,375
4,305
0
28
3,800,040
650
4,542
16
38,157
98,051
22
0
1,937
175
353
0
1

0
7,700
170,100
708,200
385,200
0
0
1,132,200
161,400
100
75,100
1,800
400
0
0
13,800
1,000
2,700
4,400
0
45,200
5,100
0
105,200
4,100
0
0
6,942,300
300
1,400
0
40,400
72,500
100
0
4,600
600
900
0
100

9,886,900
0
7,600
150,100
644,500
344,300
0
0
1,122,800
157,200
100
71,900
1,400
400
0
0
13,400
1,100
2,900
4,300
0
45,200
4,800
0
98,800
3,700
0
0
7,087,700
300
1,400
0
40,000
72,100
100
0
4,600
600
900
0
100

9,882,200
0
7,300
132,500
591,200
307,600
0
0
1,117,500
152,900
100
69,000
1,400
300
0
0
12,900
800
2,600
3,900
0
40,200
4,300
0
87,900
2,800
0
0
6,300,700
300
1,300
0
38,200
69,300
100
0
4,600
600
900
0
0

8,951,100

2023
0
6,800
116,900
546,300
274,700
0
0
1,686,000
148,500
200
96,700
1,800
400
0
0
19,100
800
7,000
5,700
0
50,200
4,300
0
109,900
3,700
0
0
8,877,000
400
2,800
100
53,700
110,600
100
0
5,900
800
1,300
0
100

12,131,700

2024

2022

Projected
2021

2019

2020

Actual

NOTES: Projected detail may not add to total due to rounding.
Table does not contain counts for Forms 5471, 5472, 8027.
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Total, Paper
W-2
W-2G
K-1 (Form 1041)
K-1 (Form 1065)
K-1 (Form 1120-S)
Foreign
SSA/RRB-1099
1096
1042-S
1097-BTC
1098
1098-C
1098-E
1098-F
1098-Q
1098-T
1099-A
1099-B
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-K
1099-LS
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-SA

Form

0
6,300
103,200
508,100
245,300
0
0
1,802,700
144,000
200
100,900
1,900
400
0
0
19,900
300
6,100
6,100
0
45,500
4,100
0
99,000
3,500
0
0
8,071,400
400
2,800
100
56,200
117,700
100
0
6,000
800
1,400
0
100

11,354,400

2025
0
6,100
91,100
475,600
219,000
0
0
1,801,100
139,600
200
96,900
1,900
400
0
0
19,200
200
5,300
6,100
0
39,900
3,600
0
86,800
3,000
0
0
7,076,000
400
2,600
100
53,900
114,000
100
0
6,000
800
1,400
0
100

10,251,300

2026
0
5,800
80,400
447,600
195,500
0
0
1,800,200
135,100
300
93,000
1,900
300
0
0
18,500
200
4,900
5,700
0
36,300
3,300
0
79,000
2,600
0
0
6,445,200
400
2,500
100
52,000
110,700
100
0
5,900
800
1,400
0
100

9,529,500

2027

Table 5D. Projections of Information and Withholding Documents—Filed on Paper at the Ogden IRS Campus: Calendar Years 2020 to 2028

0
5,500
70,900
423,400
174,500
0
0
1,799,700
130,500
300
89,100
1,900
300
0
0
17,800
100
4,400
5,200
0
32,600
3,000
0
71,000
2,100
0
0
5,790,800
400
2,400
100
50,200
107,600
100
0
5,900
800
1,400
0
0

8,792,100

2028

Table 6. Configuration of IRS Campuses for Paper Schedules K-1 and International
Calendar Year 2020 and Beyond
Kansas City

Ogden

Connecticut

North Carolina

Alabama

Minnesota

Utah

Delaware

Ohio

Alaska

Mississippi

Washington

District of Columbia

Pennsylvania

Arizona

Missouri

Wyoming

Georgia

Rhode Island

Arkansas

Montana

Illinois

South Carolina

California

Nebraska

Indiana

Tennessee

Colorado

Nevada

Kentucky

Vermont

Florida

New Mexico

Maine

Virginia

Hawaii

North Dakota

Maryland

West Virginia

Idaho

Oklahoma

Massachusetts

Wisconsin

Iowa

Oregon

Michigan

Kansas

South Dakota

New Hampshire

Louisiana

Texas

New Jersey
New York
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

(11)

International

Table 7A. Configuration of IRS Campuses for Most Paper Information and
Withholding Documents (Exclusive of Schedules K-1 and International)
From Calendar Year 2020 to 2023
Austin

Kansas City

Ogden

Alabama

Ohio

Alaska

Oklahoma

California

Arizona

Texas

Colorado

Oregon

Connecticut

Arkansas

Vermont

Hawaii

South Carolina

District of Columbia

Delaware

Virginia

Idaho

South Dakota

Louisiana

Florida

Illinois

Tennessee

Maryland

Georgia

Indiana

Utah

Pennsylvania

Kentucky

Iowa

Washington

Rhode Island

Maine

Kansas

Wisconsin

West Virginia

Wyoming

Massachusetts

Michigan

Mississippi

Minnesota

New Hampshire

Missouri

New Jersey

Montana

New Mexico

Nebraska

New York

Nevada

North Carolina

North Dakota

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

Table 7B. Configuration of IRS Campuses for Most Paper Information and
Withholding Documents (Exclusive of Schedules K-1 and International)
Calendar Year 2024
Austin

Kansas City

Ogden

Alabama

Alaska

Nebraska

Arkansas

Arizona

Colorado

Nevada

California

Kentucky

Delaware

New Hampshire

Connecticut

Maine

Florida

New Jersey

District of Columbia

Mississippi

Georgia

North Dakota

Louisiana

New Mexico

Hawaii

Oklahoma

Maryland

New York

Idaho

Oregon

Massachusetts

North Carolina

Illinois

South Carolina

Pennsylvania

Ohio

Indiana

South Dakota

Rhode Island

Vermont

Iowa

Tennessee

Texas

Virginia

Kansas

Utah

West Virginia

Michigan

Washington

Minnesota

Wisconsin

Missouri

Wyoming

Montana
SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

(12)

Table 7C. Configuration of IRS Campuses for Most Paper
Information and Withholding Documents (Exclusive of
Schedules K-1 and International)
Calendar Year 2025 and Beyond
Kansas City

Ogden

Alabama

Maine

Ohio

Arizona

Alaska

Michigan

Oklahoma

Arkansas

Colorado

Minnesota

Oregon

California

Delaware

Missouri

South Carolina

Connecticut

Florida

Mississippi

South Dakota

District of Columbia

Georgia

Montana

Tennessee

Louisiana

Hawaii

Nebraska

Utah

Maryland

Idaho

Nevada

Vermont

Massachusetts

Illinois

New Hampshire Virginia

New Mexico

Indiana

New Jersey

Washington

Pennsylvania

Iowa

New York

Wisconsin

Rhode Island

Kansas

North Carolina

Wyoming

Texas

Kentucky

North Dakota

West Virginia

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2020 Update.

(13)

Table Notes
Form W-2, Wage and Tax Statement, is filed by employers for each employee on the payroll,
to report wages, tips, other compensation, withheld income taxes, Social Security, and Medicare
taxes. W-2 documents are received from the Social Security Administration (SSA).
Form W-2G, Certain Gambling Winnings, is provided to recipients of gambling winnings of
$600 or more from horse racing, dog racing, jai alai, lotteries, sweepstakes, and drawings; gambling winnings of $1,200 or more from bingo or slot machines; gambling winnings of $1,500 or
more from keno; and winnings in excess of $5,000 from a poker tournament. The amount of winnings may be reduced by the wager, depending on the gambling activity.
Schedule K-1, Form 1041, Beneficiary’s Share of Income, Credits, Deductions, etc., is filed
with Form 1041 to report the beneficiary’s share of income from an estate or trust.
Schedule K-1, Form 1065, Partner’s Share of Income, Credits, Deductions, etc., is used by
filers of Form 1065 to report each partner’s share of the partnership’s income, credits, deductions, etc.
Schedule K-1, Form 1120-S, Shareholder’s Share of Income, Credits, Deductions, etc., is
used by filers of Form 1120-S to report each shareholder’s pro rata share of corporate income
(less taxes the corporation paid on income), credits, deductions, etc.
Foreign Information Returns are filed by foreign corporations that pay interest or dividend
income to U.S. citizens. There is no standard format for transmitting such information to the
Internal Revenue Service.
Form SSA-1099 (Social Security Benefit Statement)/Form RRB-1099 (Payments by the
Railroad Retirement Board) are filed by the Social Security Administration and the Railroad
Retirement Board to show the amount of retirement payments made to individual recipients.
These documents are received by the IRS from the SSA.
Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a “payer”
transmittal document used to transmit paper “payee” documents.
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is filed for
amounts paid to foreign persons that are subject to withholding, even if no amount is withheld or
deducted because of a treaty or Internal Revenue Code exception to taxation, or if any amount
withheld was repaid to the payee. Amounts subject to withholding are from sources within the
U.S. that constitute either fixed or determinable annual or periodic income.
Form 1097-BTC, Bond Tax Credit, is filed by Regulated Investment Companies (RICs) and Real
Estate Investment Trusts (REITs) to report tax credit bond credits distributed to s­ hareholders.
Form 1098, Mortgage Interest Statement, is filed to report mortgage interest (including reportable points) of $600 or more received in a trade or business from an individual, including a sole
proprietor.
Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes, is to be filed by charitable organizations which receive donations of such items made by taxpayers.
Form 1098-E, Student Loan Interest Statement, is to be filed by financial institutions, governmental units, educational institutions, or any other persons who receive (from an individual)
student loan interest of $600 or more during the year.
(14)

Form 1098-F, Fines, Penalties, and Other Amounts, is a new form submitted by a government
entity and certain nongovernmental entities to report each fine, penalty, or other amount that is
paid in relation to violation of law or investigation into potential violation of law, pursuant to a
court order or agreement.
Form 1098-Q, Qualifying Longevity Annuity Contract Information, is filed by any person who
issues a contract intended to be a qualifying longevity annuity contract (QLAC) that is purchased
or held under any plan, annuity, or account described in sections 401(a), 403(a), 403(b), 408
(other than a Roth IRA) or eligible governmental plan under section 457(b).
Form 1098-T, Tuition Statement, is to be filed by educational institutions that received (from an
individual) qualified tuition and related expenses in a given year.
Form 1099-A, Acquisition or Abandonment of Secured Property, is filed for each borrower
if money is loaned in connection with a trade or business and, in full or partial satisfaction of the
debt, an interest in property is acquired that is security for the debt, or the property has been
abandoned.
Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, is provided to each
person for whom a broker has sold stocks, bonds, commodities, regulated futures contracts,
foreign currency contracts, forward contracts, debt instruments, etc., or who has exchanged
property or services through a barter exchange. Also, certain sales proceeds of widely held fixed
investment trusts (WHFITs) must now be reported on Form 1099-B.
Form 1099-C, Cancellation of Debt, is filed by certain financial institutions and Federal Government agencies to report certain debts of $600 or more that are forgiven. This form is not
required in situations involving bankruptcies unless the debts were incurred for business or
investment purposes.
Form 1099-CAP, Changes in Corporate Control and Capital Structure, is for shareholders of
a corporation if control of the corporation was acquired or it underwent a substantial change in
capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other
property from an acquisition of control or a substantial change in capital structure.
Form 1099-DIV, Dividends and Distributions, is provided to each person who: received $10
or more in gross dividends and other stock distributions; had withheld and paid foreign tax on
dividends; had withheld income under the backup withholding rules or received $600 or more as
part of a liquidation.
Form 1099-G, Certain Government Payments, is filed when certain payments are made by a
unit of Federal, State, or local government, such as payments of $10 or more in unemployment
compensation including Railroad Retirement Board payments for unemployment; refunds,
credits, or offsets of State or local income tax of $10 or more; Federal income tax withheld
(backup withholding); and certain taxable grants.
Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, is filed by providers of
qualified health insurance coverage to report advance payments of the HCTC from the Department
of the Treasury on behalf of eligible recipients.

(15)

Form 1099-INT, Interest Income, is provided to each person who received $10 or more in
interest income; had withheld and paid foreign tax on interest; or had withheld income under the
backup withholding rules.
Form 1099-K, Payment Card and Third Party Network Transactions, is filed by entities
for payments made in settlement of reportable payment transactions for each calendar year.
Reportable payments include those made with a payment card, such as a credit card or gift card,
as well as those that are processed and guaranteed by a third party to a transaction.
Form 1099-LS, Reportable Life Insurance Sale, is used by the acquirer of a life insurance
policy to report the acquisition of a life insurance contract, or any interest in a life insurance contract, in a reportable policy sale.
Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, is filed if payments are
made for any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.
Form 1099-MISC, Miscellaneous Income, is provided to each person who: received at least
$10 in royalties or broker payments in lieu of dividends or tax-exempt interest; received at least
$600 in rents, services, prizes, and awards, other income payments, and medical and health
care payments; or received any fishing boat proceeds. In addition, Form 1099-MISC is also used
to report the direct sales of at least $5,000 of consumer products to a buyer for resale. Persons
with backup withholdings should also receive a copy of the form regardless of the amount of
payment. Starting with CY 2013, Form 1099-MISC includes withholding by government entities.
Form 1099-OID, Original Issue Discount, is provided among others by issuers of outstanding
bonds or other evidence of indebtedness in registered or bearer form issued with an original
issue discount of at least $10; issuers of some certificates of deposit of over one year; certain
financial institutions having other deposit arrangements such as time deposits or bonus savings
plans with a term in excess of one year; issuers of collateralized debt obligation; real estate
mortgage investment conduits (REMICs); and trustees or middlemen of widely held fixed
investment trusts (WHFITs) and widely held mortgage trusts (WHMTs). It is also filed if there are
backup withholdings, even though the amount of the original issue discount is less than $10.
Form 1099-PATR, Taxable Distributions Received from Cooperatives, must be filed by cooperatives for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions or for backup withholdings regardless of the amount of payment.
Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and
530), is a result of legislation which expanded the definition of a qualified tuition program to
include programs established and maintained by private eligible educational institutions. Reporting of earnings from qualified State tuition programs (as described in the Internal Revenue Code,
section 529) was moved from Box 5 of Form 1099-G to Form 1099-Q.
Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc., is provided to each person who has received distributions from
profit-sharing or retirement plans, IRAs, annuities, pensions, etc., whether or not any amount of
Federal income tax was withheld.
Form 1099-S, Proceeds from Real Estate Transactions, is filed to report the sale or exchange
of reportable real estate.

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Form 1099-SA, Distributions From an HSA, Archer MSA or Medicare Advantage MSA, is
filed to report distributions made from a Health Savings Account, Archer Medical Savings Account, or Medicare Advantage MSA. The distribution may have been paid directly to a medical
service provider or to the account holder. A separate return must be filed for each plan type.
Form 1099-SB, Seller’s Investment in Life Insurance Contract, is filed by the issuer of a
life insurance policy to report the seller’s investment in the contract and surrender amount with
respect to a life insurance contract transferred in a “reportable policy sale” or transferred to a
foreign person.
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), is filed for certain
stock transfers occurring after 2009. The filing of this information return is required by section
6039, as amended by the Tax Relief and Health Care Act of 2006 (Public Law 109-432). Use
Form 3921 to report a corporation’s transfer of stock pursuant to an employee’s exercise of an
incentive stock option described in section 422(b).
Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under
Section 423(c), is used to report a transfer of stock by an employee where the stock was acquired pursuant to the exercise of an option described in section 423(c).
Form 5498, IRA Contribution Information, is filed for each person who had an individual retirement arrangement to report contributions and the fair market value of the account.
Form 5498-ESA, Coverdell ESA Contribution Information, reports contributions (including
rollovers) to a Coverdell ESA (Education Savings Account).
Form 5498-SA, HSA, Archer MSA or Medicare Advantage MSA Information, is submitted by
the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account
(MSA), or Medicare Advantage MSA (MA MSA). Rollovers from one Archer MSA to another
Archer MSA and receipt of a rollover from an Archer MSA or an HSA to an HSA must be reported.
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is a
currency transaction report filed by a person engaged in a trade or business who receives more
than $10,000 in cash in one transaction or in two or more related transactions during the course
of that trade or business.

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Other Projection Publications
IRS Publication
Number

Typical Updates

Fiscal Year Return Projections for the United
States

6292

Spring & Fall

Calendar Year Return Projections for the
­United States and IRS Campuses

6186

Fall

Calendar Year Projections of Individual ­Returns
by Major Processing Categories

6187

Fall

Calendar Year Return Projections by State

6149

Winter

Title

These publications are available electronically as noted inside the front cover.