General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.
Current Products
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (HTML)
Recent Developments
Update to the 2011 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) -- 27-May-2011
Other Items you may find useful:
All General Instructions Revisions
Comment on Form 1099
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
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Information Reporting Program Customer Service Section: If you have questions about reporting on Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498,
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