Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, 1042-S, and 8935
This Publication sets forth the requirements for:
- Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,
- Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and
- Using official or acceptable substitute forms to furnish information to recipients.
Current Products
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, 1042-S, and 8935, is being revised to set forth the requirements for 2011 forms and will be posted to IRS.gov thereafter.
Recent Developments
Other Items You May Find Useful:
Correction to Publication 1179 -- 06-JUN-2012
All Publication 1179 Revisions
Form W-2G, Certain Gambling Winnings
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Form 1098, Mortgage Interest Statement
Form 1099, General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G
Form 5498, United States Gift (and Generation-Skipping Transfer) Tax Return
Form 8935, Airline Payments Report
Comment on Publication 1179
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.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at
1-800-829-1040 (Individuals) or1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.Information Reporting Customer Service Section: If you have questions about reporting on forms 1096, 1097, 1098, 1099, 3921, 3922, 5498,
W-2, W-2G, andW-3, you may call1-866-455-7438 (toll free) or304-263-8700 (not toll free). For TTY/TDD help, call304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
