Table of Contents

• General Instructions for Certain Information Returns - Introductory Material
  • What's New
  • Reminders
  • Items You Should Note
    • Photographs of Missing Children
    • Available Products
    • Guide to Information Returns
    • Use Form 1096 To Send Paper Forms to the IRS
    • Reporting Backup Withholding on Forms 1099 and W-2G
    • Substitute Statements to Recipients
    • Taxpayer Identification Number (TIN) Matching
• General Instructions for Certain Information Returns - Main Contents
  • A. Who Must File
  • B. Other Information Returns
  • C. When To File
    • How to apply.
    • Extension for statements to recipients.
  • 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, Identification Number, and Address
  • L. Account Number Box on Forms
  • M. Statements to Recipients (Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms)
    • Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only.
    • Substitute forms.
  • N. Backup Withholding
  • O. Penalties
    • Failure To File Correct Information Returns by the Due Date (Section 6721)
    • Failure To Furnish Correct Payee Statements (Section 6722)
    • Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and 5498-SA (Section 6693)
    • Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes (Section 6720)
    • Civil Damages for Fraudulent Filing of Information Returns (Section 7434)
  • P. Payments to Corporations and Partnerships
  • Q. Earnings on any IRA, Coverdell ESA, 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
    • Definitions
    • Presumption Rules
    • Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
    • Rules for Non-U.S. Payers
    • Rules for Reporting Payments Initially Reported on Form 1042-S
  • T. How To Get Tax Help
    • Information Reporting Program Customer Service Section
    • Internal Revenue Bulletin
    • Contacting Your Taxpayer Advocate
    • Taxpayer Advocacy Panel (TAP).
    • How To Get Forms, Publications, and Other Assistance
  • Privacy Act and Paperwork Reduction Act Notice.
• General Instructions for Certain Information Returns - Additional Material
  • Index