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                                                                                                              Department of the Treasury
                                                                                                              Internal Revenue Service
2023

General Instructions for 

Certain Information Returns

(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

Section references are to the Internal Revenue Code                            What’s New
unless otherwise noted.
                                                                               Information Reporting Intake System (IRIS).  The IRS 
Contents                                                                Page
                                                                               has developed IRIS, an online portal that allows taxpayers 
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1
                                                                               to electronically file (e-file) information returns after 
Future Developments         . . . . . . . . . . . . . . . . . . . . . . . . 1  December 31, 2022, for 2022 and later tax years. See part 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1  F or go to IRS.gov/IRIS for additional information and 
Items You Should Note . . . . . . . . . . . . . . . . . . . . . . .         2  updates.
Guide to Information Returns . . . . . . . . . . . . . . . . . . .          2  E-filing returns.  The Taxpayer First Act of 2019, 
A. Who Must File      . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  enacted July 1, 2019, authorized the Department of the 
B. Other Information Returns . . . . . . . . . . . . . . . . . . .          6  Treasury and the IRS to issue regulations that reduce the 
C. When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . .     6  250-return requirement for 2023 tax returns. However, the 
D. Where To File      . . . . . . . . . . . . . . . . . . . . . . . . . . . 7  e-file threshold for returns required to be filed in 2023 
                                                                               remains at 250. The e-file threshold of 10 is effective for 
E. Filing Returns With the IRS          . . . . . . . . . . . . . . . . . . 7
                                                                               returns required to be filed on or after January 1, 2024.
F. Electronic Reporting       . . . . . . . . . . . . . . . . . . . . . . . 8
G. Paper Document Reporting . . . . . . . . . . . . . . . . . .             9  Form 1098-F box 9. In box 9, enter one of the codes 
                                                                               listed only if applicable.
H. Corrected Returns on Paper Forms                 . . . . . . . . . . .   10
I. Void Returns   . . . . . . . . . . . . . . . . . . . . . . . . . . . .   11 Form 1099-K reporting transition period.     The 
J. Recipient Names and Taxpayer Identification                                 transition period described in Notice 2023-10 delays the 
Numbers (TINs)            . . . . . . . . . . . . . . . . . . . . . . . .   13 reporting of transactions in excess of $600 to transactions 
K. Filer's Name, Taxpayer Identification Number                                that occur after calendar year 2022. The transition period 
(TIN), and Address . . . . . . . . . . . . . . . . . . . . . .              14 is intended to facilitate an orderly transition for third-party 
L. Account Number Box on Forms                . . . . . . . . . . . . . .   14 settlement organization (TPSO) tax compliance, as well 
                                                                               as individual payee compliance with income tax reporting. 
M. Statements to Recipients (Beneficiaries,                                    A participating payee, in the case of a third-party network 
Borrowers, Debtors, Donors, Employees,                                         transaction, is any person who accepts payment from a 
Insureds, Participants, Payment or Credit 
                                                                               TPSO for a business transaction.
Recipients, Payers, Policyholders, Sellers, 
Shareholders, Students, Transferors, or                                        Continuous use conversion.     Form 1099-PATR and its 
Winners on Certain Forms)                 . . . . . . . . . . . . . . . .   15 instructions have been converted from annual updates to 
N. Backup Withholding         . . . . . . . . . . . . . . . . . . . . . .   18 continuous use. The form and its instructions will be 
O. Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    19 updated as needed.

P. Payments to Corporations and Partnerships . . . . .                      21 Future Developments
Q. Earnings on Any IRA, Coverdell ESA, ABLE                                    For the latest information about developments related to 
Account, Archer MSA, or HSA . . . . . . . . . . . . . .                     21 the General Instructions for Certain Information Returns 
R. Certain Grantor Trusts         . . . . . . . . . . . . . . . . . . . .   21 after they were published, go to General Instructions for 
S. Special Rules for Reporting Payments Made                                   Certain Information Returns at IRS.gov/
Through Foreign Intermediaries and Foreign                                     1099GeneralInstructions.
Flow-Through Entities on Form 1099                      . . . . . . . . .   22
T. How To Get Tax Help          . . . . . . . . . . . . . . . . . . . . .   23 Reminders
Privacy Act and Paperwork Reduction Act Notice                      . . .   24 Where to send extension of time to furnish state-
Guide to Information Returns (If any date shown                                ments to recipients. An extension of time to furnish the 
falls on a Saturday, Sunday, or legal holiday in                               statements is now a fax only submission. See Extension 
the District of Columbia or where the return is                                of time to furnish statements to recipients, later, for more 
to be filed, the due date is the next business                                 information.
day. Leap years do not impact the due date.                                    Continuous use conversion beginning 2022.    Forms 
See Announcement 91-179, 1991-49 I.R.B. 78,                                    1098, 1099-A, 1099-C, 1099-DIV, 1099-G, 1099-INT, 
for more information.)            . . . . . . . . . . . . . . . . . . . .   26 1099-K, 1099-MISC, 1099-NEC, and 1099-S and their 
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 instructions are continuous use. The forms and their 
                                                                               instructions will be updated as needed.

Mar 27, 2023                                                              Cat. No. 27976F

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Due date for certain statements sent to recipients. • Instructions for Form 1099-G.
The due date for furnishing statements to recipients for • Instructions for Form 1099-H.
Forms 1099-B, 1099-S, and 1099-MISC (if amounts are • Instructions for Forms 1099-INT and 1099-OID.
reported in boxes 8 or 10) is February 15, 2024. This also • Instructions for Form 1099-K.
applies to statements furnished as part of a consolidated • Instructions for Form 1099-LS.
reporting statement. See the Guide to Information Returns • Instructions for Form 1099-LTC.
for due dates for all returns. • Instructions for Forms 1099-MISC and 1099-NEC.
• Instructions for Form 1099-PATR.
E-file. E-filers are reminded that using the FIRE System • Instructions for Form 1099-Q.
requires following the specifications contained in Pub. • Instructions for Forms 1099-QA and 5498-QA.
1220. IRIS users should follow the specifications in Pub. • Instructions for Forms 1099-R and 5498.
5717, IRIS Taxpayer Portal User Guide. Also, the IRS • Instructions for Form 1099-S.
does not provide a fill-in form option for most forms • Instructions for Forms 1099-SA and 5498-SA.
required to be filed with the IRS covered by these • Instructions for Form 1099-SB.
instructions; however, see Online fillable forms in part E, • Instructions for Forms 3921 and 3922.
later. See part F for information on e-file. • Instructions for Form 5498-ESA.
Online fillable forms Copies 1, B, 2, C, and D. Copies • Instructions for Forms W-2G and 5754.
1, B, 2, C, and D, as applicable, to be furnished to
You can also obtain the latest developments for each of
recipients and kept in filers’ records, have been made
the forms and instructions listed here by visiting their
fillable online at IRS.gov for many forms referenced in
information pages at IRS.gov. See the separate
these instructions. See the separate instructions for
instructions for each form on the webpage via the link.
Forms 1098, 1098-E&T, 1098-F, 1098-Q, 1099-A&C,
1099-B, 1099-DIV, 1099-G, 1099-INT&OID, 1099-K, See How To Get Forms, Publications, and Other
1099-LS, 1099-MISC, 1099-NEC, 1099-PATR, Assistance, later.
1099-R&5498, 1099-S, 1099-SB, and 3921.
Payee. Throughout these instructions, the term “payee” Guide to Information Returns
means the person with respect to whom Forms 1097, See the chart, later, for a brief summary of information
1098, 1099, 3921, 3922, 5498, or W-2G are required to be return reporting rules.
filed, including beneficiaries, borrowers, debtors, donors,
employees, insureds, participants, payment or credit Use Form 1096 To Send Paper Forms to the IRS
recipients, policyholders, sellers, shareholders, students, You must send Copies A of all paper Forms 1097, 1098,
transferors, and winners. 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
Items You Should Note
1096 are contained on Form 1096. Also see part E.

Photographs of Missing Children Reporting Backup Withholding on Forms 1099
The Internal Revenue Service is a proud partner with the and W-2G
National Center for Missing & Exploited Children®
(NCMEC). Photographs of missing children selected by If you backup withhold on a payment, you must file the
the Center may appear in instructions on pages that would appropriate Form 1099 or Form W-2G with the IRS and
otherwise be blank. You can help bring these children furnish a statement to the recipient to report the amount of
home by looking at the photographs and calling the payment and the amount withheld. This applies even
1-800-THE-LOST (1-800-843-5678) if you recognize a though the amount of the payment may be below the
child. normal threshold for filing Form 1099 or Form W-2G. For
how to report backup withholding, see part N.
Available Instructions
Substitute Statements to Recipients
In addition to these general instructions, which contain
general information concerning Forms 1096, 1097, 1098, If you are using a substitute form to furnish information
1099, 3921, 3922, 5498, and W-2G, we provide specific statements to recipients (generally Copy B), be sure your
form instructions separately. Get the instructions you need substitute statements comply with the rules in Pub. 1179.
for completing a specific form from the following list of Pub. 1179, which is revised annually, explains the
separate instructions. requirements for format and content of substitute
• Instructions for Form 1097-BTC. statements to recipients. See part M for additional
• Instructions for Form 1098. information.

• Instructions for Form 1098-C. Taxpayer Identification Number (TIN) Matching
• Instructions for Forms 1098-E and 1098-T.
• Instructions for Form 1098-F. TIN Matching allows a payer or authorized agent who is
• Instructions for Form 1098-Q. required to file Forms 1099-B, DIV, G, INT, K, MISC, NEC,
• Instructions for Forms 1099-A and 1099-C. OID, and/or PATR, which report income subject to backup
• Instructions for Form 1099-B. withholding, to match TIN and name combinations with
• Instructions for Form 1099-CAP. IRS records before submitting the forms to the IRS. TIN
• Instructions for Form 1099-DIV. Matching is one of the e-services products that is offered
and is accessible through the IRS website. For program

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guidelines, see Pub. 2108-A, or go to IRS.gov and enter 3. The predecessor is not required to report amounts,
keyword “TIN Matching” in the upper right corner. It is including withholding, on information returns for the year
anticipated that payers who validate the TIN and name of acquisition for the period after the acquisition.
combinations before filing information returns will receive
Combined reporting agreement. The predecessor
fewer backup withholding (CP2100) notices and penalty
and the successor must agree on the specific forms to
notices. E-services technical support is available by
which the combined reporting procedure applies and that
calling 866-255-0654.
the successor assumes the predecessor's entire
information reporting obligations for these forms. The
A. Who Must File predecessor and successor may agree to:
See the separate specific instructions for each form. 1. Use the combined reporting procedure for all Forms
Nominee/middleman returns. Generally, if you receive 1097, 1098, 1099, 3921, 3922, 5498, and W-2G; or
a Form 1099 for amounts that actually belong to another 2. Limit the use of the combined reporting procedure
person, you are considered a nominee recipient. You to (a) specific forms, or (b) specific reporting entities,
must file a Form 1099 with the IRS (the same type of Form including any unit, branch, or location within a particular
1099 you received) for each of the other owners showing business entity that files its own separate information
the amounts allocable to each. You must also furnish a returns. For example, if the predecessor's and
Form 1099 to each of the other owners. File the new Form successor's only compatible computer or recordkeeping
1099 with Form 1096 with the IRS Submission Processing systems are their dividends paid ledgers, they may agree
Center for your area. On each new Form 1099, list to use the combined reporting procedure for Forms
yourself as the “payer” and the other owner as the 1099-DIV only. Similarly, if the only compatible systems
“recipient.” On Form 1096, list yourself as the “Filer.” A are in their Midwest branches, they may agree to use the
spouse is not required to file a nominee return to show combined reporting procedure for only the Midwest
amounts owned by the other spouse. The nominee, not branches.
the original payer, is responsible for filing the subsequent
Forms 1099 to show the amount allocable to each owner. Combined reporting procedure. On each Form
1097, 1098, 1099, 3921, 3922, 5498, and W-2G filed by
Successor/predecessor reporting. A successor the successor, the successor must combine the
business entity (a corporation, partnership, or sole predecessor's (before the acquisition) and successor's
proprietorship) and a predecessor business entity (a reportable amounts, including any withholding, for the
corporation, partnership, or sole proprietorship) may acquisition year and report the aggregate. For
agree that the successor will assume all or some of the transactional reporting, the successor must report each of
predecessor's information reporting responsibilities. This the predecessor's transactions and each of its own
would permit the successor to file one Form 1097, 1098, transactions on the appropriate form. The successor may
1099, 3921, 3922, 5498, or W-2G for each recipient include with the form sent to the recipient additional
combining the predecessor's and successor's reportable information explaining the combined reporting.
amounts, including any withholding. If they so agree and For purposes of the combined reporting procedure, the
the successor satisfies the predecessor's obligations and sharing of TINs and other information obtained under
the conditions described on this page, the predecessor section 3406 for information reporting and backup
does not have to file the specified information returns for withholding purposes does not violate the confidentiality
the acquisition year. If the successor and predecessor do rules in section 3406(f).
not agree, or if the requirements described are not met,
Statement required. The successor must file a
the predecessor and the successor each must file Forms
statement with the IRS indicating the forms that are being
1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their
filed on a combined basis under Rev. Proc. 99-50. The
own reportable amounts as they usually would. For more
statement must:
information and the rules that apply to filing combined
Forms 1042-S, see Rev. Proc. 99-50, which is available 1. Include the predecessor's and successor's names,
on page 757 of Internal Revenue Bulletin 1999-52 at addresses, telephone numbers, employer identification
IRS.gov/pub/irs-irbs/irb99-52.pdf. numbers (EINs), and the name and telephone number of
the person responsible for preparing the statement;
The combined reporting procedure is available when all
the following conditions are met. 2. Reflect separately the amount of federal income tax
withheld by the predecessor and by the successor for
1. The successor acquires from the predecessor
each type of form being filed on a combined basis (for
substantially all the property (a) used in the trade or
example, Form 1099-R or 1099-MISC); and
business of the predecessor, including when one or more
corporations are absorbed by another corporation under a 3. Be sent separately from Forms 1097, 1098, 1099,
merger agreement under which the surviving corporation 3921, 3922, 5498, and W-2G by the forms' due dates to:
becomes the owner of all the assets and assumes all the
liabilities of the absorbed corporation(s); or (b) used in a Internal Revenue Service
separate unit of a trade or business of the predecessor. Information Returns Branch
230 Murall Drive, Mail Stop 4360
2. The predecessor is required to report amounts, Kearneysville, WV 25430
including any withholding, on information returns for the
year of acquisition for the period before the acquisition.

Gen. Instr. for Certain Info. Returns (2023) -3-

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Do not send Form 1042-S statements to this address. Trustees and middlemen must follow all the rules for
Instead, use the address given in the Instructions for Form filing Forms 1099 with the IRS and furnishing a statement
1042-S; see Rev. Proc. 99-50. to the TIH (except as noted below) as described in parts A
through S of these instructions. Trustees and middlemen
Qualified settlement funds. A qualified settlement fund should also follow the separate instructions for Forms
must file information returns for distributions to claimants if 1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-OID,
any transferor to the fund would have been required to file as applicable, which may address additional income
if the transferor had made the distributions directly to the reporting requirements.
claimants. Due date and other requirements for furnishing
For distributions to transferors, a fund is considered in statement to TIH. The written tax information for 2023
a trade or business for information reporting purposes and furnished to the TIH is due on or before March 15, 2024.
may be required to file Form 1099-MISC or other For other items of expense and credit that must be
information returns. For payments made by the fund on reported to the TIH, see Regulations section 1.671-5(c).
behalf of a claimant or transferor, the fund is subject to There is no reporting requirement if the TIH is an
these same rules and may have to file information returns exempt recipient unless the trustee or middleman backup
for payment to third parties. For information reporting withholds under section 3406. If the trustee or middleman
purposes, a payment made by the fund on behalf of a backup withholds, then follow the rules in part N. An
claimant or transferor is considered a distribution to the exempt recipient for this purpose is defined in Regulations
claimant or transferor and is also subject to information section 1.671-5(b)(7).
reporting requirements. Reporting to foreign persons. Items of a WHFIT
The same filing requirements, exceptions, and attributable to a TIH who is not a U.S. person must be
thresholds may apply to qualified settlement funds as reported and amounts withheld following the provisions of
apply to any other payer. That is, the fund must determine sections 1441 through 1464. See Form 1042-S and its
the character of the payment (for example, interest, fixed separate instructions for more information.
or determinable income, or gross proceeds from broker
transactions) and to whom the payment is made (for Foreign Account Tax Compliance Act (FATCA)
example, corporation or individual). Filing Requirements of Certain Foreign
For more information, see Regulations section Financial Institutions (FFIs)
1.468B-2(l). Also, see Treasury Decision (TD) 9249, If you are required to report an account that is a U.S.
2006-10 I.R.B. 546, available at IRS.gov/irb/ account under chapter 4 of the Internal Revenue Code,
2006-10_IRB#TD-9249. TD 9249 relates to escrow and you may be eligible to elect to report the account on
similar funds. Form(s) 1099 instead of on Form 8966, FATCA Report.
Payments to foreign persons. See the Instructions for If the account is either a U.S. account held by a
Form 1042-S, relating to U.S. source income of foreign ! passive nonfinancial foreign entity (NFFE) that is a
persons, for reporting requirements relating to payments CAUTION U.S.-owned foreign entity or an account held by
to foreign persons. an owner-documented FFI, do not file a Form 1099 with
Widely held fixed investment trusts (WHFITs). respect to such an account. Instead, you must file Form
Trustees and middlemen of WHFITs are required to report 8966, in accordance with its requirements and its
all items of gross income and proceeds on the appropriate accompanying instructions, to report the account for
Form 1099. For the definition of a WHFIT, see chapter 4 purposes.
Regulations section 1.671-5(b)(22). A tax information
statement that includes the information provided to the Election described in Regulations section
IRS on Forms 1099, as well as additional information 1.1471-4(d)(5)(i)(A). You are eligible to make this
identified in Regulations section 1.671-5(e), must be election to report an account on Form(s) 1099 if:
furnished to trust interest holders (TIHs). • You are a participating FFI (including a Reporting Model
2 FFI) (PFFI) or are a registered deemed-compliant FFI
Items of gross income (including original issue discount (RDC FFI) (other than a Reporting Model 1 FFI) required
(OID)) attributable to the TIH for the calendar year, to report a U.S. account as a condition of your applicable
including all amounts of income attributable to selling, RDC FFI status (see Regulations section 1.1471-5(f)(1)
purchasing, or redeeming of a trust holder's interest in the (i));
WHFIT, must be reported. Items of income that are You are required to report the account as a U.S.
•
required to be reported, including non-pro rata partial account for chapter 4 purposes; and
principal payments, trust sales proceeds, redemption The account is a U.S. account held by a specified U.S.
•
asset proceeds, and sales of a trust interest on a person.
secondary market, must be reported on Form 1099-B.
See Regulations section 1.671-5(d). Election described in Regulations section
Safe harbor rules for determining the amount of an item 1.1471-4(d)(5)(i)(B). You are eligible to make this
to be reported on Form 1099 and a tax information election to report an account on Form(s) 1099 if:
statement with respect to a TIH in a non-mortgage WHFIT • You are a PFFI or are an RDC FFI (other than a
(NMWHFIT) and a widely held mortgage trust (WHMT) Reporting Model 1 FFI) required to report a U.S. account
are found in Regulations sections 1.671-5(f) and (g), as a condition of your applicable RDC FFI status (see
respectively. Regulations section 1.1471-5(f)(1)(i));

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• You are required to report the account as a U.S.                • For the name, enter the sponsored FFI’s name on the 
account for chapter 4 purposes; and                               first line and the sponsoring entity’s name on the second 
• The account is a U.S. account held by a specified U.S.          line.
person that is a cash value insurance contract or annuity         • For the address, enter the sponsoring entity’s address.
contract that you elect to report in a manner similar to          • For the federal (or taxpayer) identification number, 
section 6047(d).                                                  enter the sponsored FFI’s EIN.
  You may make an election described in Regulations                 In addition, if you are filing electronically, enter numeric 
section 1.1471-4(d)(5)(i)(A) or (B) either with respect to all    code “1” in the “Transfer Agent Indicator” field. See Pub. 
such U.S. accounts or with respect to any clearly                 1220 for e-file of forms. If you are filing on paper, enter 
identified group of such accounts (for example, by line of        your Global Intermediary Identification Number (GIIN) in 
business or by location where the account is maintained).         the lower right-hand portion of the title area on the top of 
                                                                  Form 1096. For transmittal of paper forms, see Form 1096 
Special reporting by U.S. payer described in Regula-
                                                                  and its accompanying instructions.
tions 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 may              If you are an FFI described above that is electing to 
also satisfy your requirement to report with respect to a         report an account to which you did not make any 
U.S. account for chapter 4 purposes by reporting on each          payments for the calendar year that are required to be 
appropriate Form 1099 in the manner described in                  reported on a Form 1099, you must report the account on 
Regulations section 1.1471-4(d)(2)(iii)(A).                       Form 1099-MISC or Form 1099-NEC. In addition, if you 
                                                                  made any payments for the calendar year that would be 
Reporting procedure.  If you are an FFI that is eligible to       required to be reported on a Form 1099 if not for an 
make an election described in Regulations section                 applicable dollar amount threshold, you must also report 
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as      the account on Form 1099-MISC or Form 1099-NEC. See 
described in Regulations section 1.1471-4(d)(2)(iii)(A),          the Instructions for Forms 1099-MISC and 1099-NEC.
you must do so by filing each appropriate Form 1099 with 
the IRS and reporting the payments required to be                 Payments required to be reported.  If you make an 
reported by a U.S. payer (as defined in Regulations               election described in Regulations section 1.1471-4(d)(5)
section 1.6049-5(c)(5)) with respect to the account.              (i)(A) or (B), you are required to report any payments 
However, see Payments required to be reported, later.             made to the account as required for purposes of the 
Also see the separate specific instructions for each form         election, that is, payments that would be reportable under 
to determine which form to file.                                  sections 6041, 6042, 6045, and 6049 if you were a U.S. 
                                                                  payer.
        All Form 1099 filers must have an EIN. If you have 
TIP     not previously filed a Form 1099 or other return,                 Reporting under chapter 4 does not affect an FFI’s 
        you must obtain an EIN and include it on each               !     otherwise applicable obligations to report 
Form 1099 that you file. See part K for more information,         CAUTION payments as a payer under chapter 61.
including how to obtain an EIN and exceptions to the EIN 
rule.                                                             Forms 1099 used.  The payments required to be 
                                                                  reported under this election for calendar year 2023 must 
  In addition to the information otherwise required to be         be reported, as applicable, on Form 1099-B, Proceeds 
reported on the appropriate Form 1099, you must also              From Broker or Barter Exchange Transactions; 1099-DIV, 
include the following information for each account you are        Dividends and Distributions; 1099-INT, Interest Income; 
reporting as described in Regulations section 1.1471-4(d)         1099-MISC, Miscellaneous Information; 1099-NEC, 
(2)(iii)(A) or (d)(5)(i)(A) or (B).                               Nonemployee Compensation; 1099-OID, Original Issue 
• The name, address, and TIN of the account holder.               Discount; or 1099-R, Distributions From Pensions, 
• The account number.                                             Annuities, Retirement or Profit-Sharing Plans, IRAs, 
• If applicable, the jurisdiction of the branch that              Insurance Contracts, etc. Also see the separate specific 
maintains the account being reported by adding the                instructions for each form.
branch’s jurisdiction after the payer’s name, that is, 
                                                                  Definitions. Generally, for detailed information about 
“Payer’s Name (Jurisdiction X branch).”
                                                                  definitions that apply for purposes of chapter 4, see 
        If you are an FFI making an election described in         Regulations section 1.1471-1(b). A Reporting foreign 
  !     Regulations section 1.1471-4(d)(5)(i)(A) or (B), or       intermediary (FI) under a Model 2 Intergovernmental 
CAUTION are a U.S. payer reporting as described in                Agreement (IGA) should also refer to definitions that may 
Regulations section 1.1471-4(d)(2)(iii)(A), you are               apply under that IGA or apply pursuant to any applicable 
required to report the payee’s account number on each             domestic law pertaining to its FATCA obligations. Solely 
Form 1099 you file (regardless of the fact that the account       for purposes of filing Forms 1099, the following definitions 
number may otherwise be optional for purposes of                  are provided to help guide filers through the process.
reporting on the applicable Form 1099).                             Account. An account means a financial account 
                                                                  described in Regulations section 1.1471-5(b), including a 
  If you are a sponsoring entity that is reporting a U.S.         cash value insurance contract and annuity contract.
account on behalf of a sponsored FFI described above, 
                                                                    Account holder. An account holder is the person who 
report on the appropriate Form(s) 1099 the following 
                                                                  holds a financial account, as determined under 
information in the payer boxes (if filing on paper) or in the 
                                                                  Regulations section 1.1471-5(a)(3).
appropriate fields of the payer record (if filing 
electronically).

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Foreign financial institution (FFI). An FFI generally • Form 2439, reporting undistributed long-term capital
means a foreign entity that is a financial institution. gains of a regulated investment company (RIC) or real
Owner-documented FFI. An owner-documented FFI estate investment trust (REIT).
is an FFI described in Regulations section 1.1471-5(f)(3). • Schedule K-1 or K-3 (Form 1065), reporting distributive
Participating FFI (PFFI). A PFFI is an FFI that has shares to members of a partnership.
agreed to comply with the requirements of an FFI • Schedule K-1 (Form 1041), reporting distributions to
agreement with respect to all branches of the FFI, other beneficiaries of trusts or estates.
than a branch that is a Reporting Model 1 FFI or a U.S. • Schedule K-1 or K-3 (Form 1120-S), reporting
branch. The term “PFFI” also includes an FFI described in distributive shares to shareholders of S corporations.
a Model 2 IGA that has agreed to comply with the • Schedule K of Form 1120-IC-DISC, reporting actual
requirements of an FFI agreement with respect to a and constructive distributions to shareholders and
branch, and a qualified intermediary (QI) branch of a U.S. deferred DISC income.
financial institution, unless such branch is a Reporting • Schedule Q (Form 1066), reporting income from a real
Model 1 FFI. estate mortgage investment conduit (REMIC) to a residual
Recalcitrant account holder. A recalcitrant account interest holder.
holder is an account holder (other than an account holder
that is an FFI) of a PFFI or RDC FFI that has failed to C. When To File
provide the FFI maintaining its account with the Except as indicated below, file Forms 1097, 1098, 1099,
information required under Regulations section 3921, 3922, or W-2G on paper by February 28, 2024, or
1.1471-5(g). April 1, 2024, if filing electronically. File Forms 5498,
Registered deemed-compliant FFI (RDC FFI). An 5498-ESA, 5498-QA, and 5498-SA by May 31, 2024.
RDC FFI is an FFI described in Regulations section Form 1096 must accompany all paper submissions. See
1.1471-5(f)(1), and includes a Reporting Model 1 FFI, a QI part E for paper and part F for e-file requirements.
branch of a U.S. financial institution that is a Reporting
Model 1 FFI, and a nonreporting foreign intermediary (FI) The following are exceptions to the filing
treated as a RDC FFI under a Model 2 IGA. ! deadlines shown above.
CAUTION
Reporting Model 1 FFI. A Reporting Model 1 FFI is an
FI, including a foreign branch of a U.S. financial institution, • File and furnish a copy of Form 1099-NEC on paper or
treated as a reporting financial institution under a Model 1 electronically by January 31, 2024.
IGA. • Form 1099-SB is generally due by February 28, 2024,
or April 1, 2024, if filing electronically, but see Regulations
Reporting Model 2 FFI. A Reporting Model 2 FFI is
section 1.6050Y-3(c) for a special exception.
an FI or branch of an FI treated as a reporting financial
institution under a Model 2 IGA.
You will meet the requirement to file timely if the form is
Specified U.S. person. A specified U.S. person is any properly addressed, postmarked, and mailed using the
U.S. person described in Regulations section 1.1473-1(c). official mail of the United States, or a private delivery
Sponsored FFI. A Sponsored FFI is an FFI that is an service (PDS) designated by the IRS on or before the due
investment entity, a controlled foreign corporation, or a date. If the regular due date falls on a Saturday, Sunday,
closely held investment vehicle that has a Sponsoring or legal holiday in the District of Columbia or where the
Entity that performs certain due diligence, withholding, return is to be filed, file by the next business day. A
and reporting obligations on behalf of the Sponsored FFI. business day is any day that is not a Saturday, Sunday, or
Sponsoring Entity. A Sponsoring Entity is an entity legal holiday in the District of Columbia or where the
that has registered with the IRS to perform the due return is to be filed. See part M about providing Forms
diligence, withholding, and reporting obligations of one or 1097, 1098, 1099, 3921, 3922, 5498, and W-2G or
more Sponsored FFIs or Sponsored Direct Reporting statements to recipients. See section 11 of Pub. 15 for a
NFFEs. list of legal holidays.
U.S. account. A U.S. account is any account held by
one or more specified U.S. persons. A U.S. account also Private delivery services (PDSs). You can use certain
includes any account held by a passive NFFE that has PDSs designated by the IRS to meet the “timely mailing
one or more substantial U.S. owners, or in the case of a as timely filing” rule for information returns. Go to
Reporting Model 2 FFI, any account held by a passive IRS.gov/PDS for the current list of designated PDSs.
NFFE that has one or more controlling persons that are The PDS can tell you how to get written proof of the
specified U.S. persons. See Regulations section mailing date.
1.1471-5(a) and an applicable Model 2 IGA. For the IRS mailing address to use if you’re using a
PDS, go to IRS.gov/PDSstreetAddresses and select the
B. Other Information Returns address that corresponds with the city of the address
The income information you report on the following forms where you would otherwise mail your information returns
must not be repeated on Forms 1099 or W-2G. under D. Where To File, later.
• Form W-2, reporting wages and other employee
compensation.
• Forms 1042-S and 1000, reporting income to foreign
persons.

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PDSs can't deliver items to P.O. boxes. You must If your principal business,
! use the U.S. Postal Service to mail any item to an office or agency, or legal
Use the following address:
CAUTION IRS P.O. box address. Go to IRS.gov/ residence in the case of an
PDSstreetAddresses for the street addresses to be used individual, is located in:
by PDSs.
Alabama, Arizona, Arkansas,
Reporting period. Forms 1097, 1098, 1099, 3921, 3922, Delaware, Florida, Georgia,
Internal Revenue Service
and W-2G are used to report amounts received, paid, Kentucky, Maine,
Austin Submission Processing
Massachusetts, Mississippi,
credited, donated, transferred, or canceled, in the case of Center
New Hampshire, New Jersey,
P.O. Box 149213
Form 1099-C, during the calendar year. Forms 5498, New Mexico, New York, North
Austin, TX 78714
5498-ESA, 5498-QA, and 5498-SA are used to report Carolina, Ohio, Texas,
amounts contributed and the fair market value (FMV) of Vermont, Virginia
an account for the calendar year.
Alaska, Colorado, Hawaii,
Extension of time to file. You can get an automatic Idaho, Illinois, Indiana, Iowa,
30-day extension of time to file by completing Form 8809. Kansas, Michigan, Minnesota, Department of the Treasury
The form may be submitted on paper, or through the FIRE Missouri, Montana, Nebraska, IRS Submission Processing
System either as a fill-in form or an electronic file. A Nevada, North Dakota, Center
signature or explanation may be required for the Oklahoma, Oregon, South P.O. Box 219256
extension. However, you must file Form 8809 by the due Carolina, South Dakota, Kansas City, MO 64121-9256
date of the returns in order to get the 30-day extension. Tennessee, Utah, Washington,
Under certain hardship conditions, you may apply for an Wisconsin, Wyoming
additional 30-day extension. See Form 8809 for more
information. California, Connecticut, District Department of the Treasury
of Columbia, Louisiana, IRS Submission Processing
For Forms W-2 and 1099-NEC, no automatic Maryland, Pennsylvania, Center
Rhode Island, West Virginia 1973 North Rulon White Blvd.
! extension is available. See Form 8809.
CAUTION Ogden, UT 84201
For tax year 2023, requests for extensions of time
! to file Forms 1099-QA and 5498-QA may be filed If your legal residence or principal place of business, or
CAUTION on paper only.
principal office or agency, is outside the United States,
How to apply. As soon as you know that a 30-day use the following address.
extension of time to file is needed, file Form 8809.
• Follow the instructions on Form 8809 and mail it to the Internal Revenue Service
address listed in the instructions on the form. See the Austin Submission Processing Center
instructions for Form 8809 for more information. P.O. Box 149213
• You can submit the extension request online through Austin, TX 78714
the FIRE System. You are encouraged to submit requests
using the online fillable form. See Part B in Pub. 1220 for State and local tax departments. Contact the
more information on filing online or electronically. applicable state and local tax department as necessary for
Extension for statements to recipients. For reporting requirements and where to file.
information on requesting an extension of time to furnish
statements to recipients, see Extension of time to furnish
E. Filing Returns With the IRS
statements to recipients under part M.
The IRS strongly encourages the quality review of data
before filing to prevent erroneous notices from being
D. Where To File mailed to payees (or others for whom information is being
Use the 3-line address for your state for mailing reported).
! information returns. Generally, you are not required to report
CAUTION TIP payments smaller than the minimum described for
Send all information returns filed on paper to the a form; however, you may prefer, for economy
following. and your own convenience, to file Copies A for all
payments. The IRS encourages this.

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,

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paying agents, etc., later. For information about filing Keeping copies. Generally, keep copies of information
corrected paper returns, see part H. returns you filed with the IRS, or have the ability to
Because the IRS processes paper forms by reconstruct the data, for at least 3 years (4 years for Form
1099-C), from the due date of the returns. Keep copies of
CAUTION equipment), you cannot file Form 1096 or Copy A
! machine (optical character recognition information returns for 4 years if backup withholding was
of Forms 1098, 1099, 3921, or 5498 that you print from imposed.
the IRS website. But see Online fillable forms, later, for Shipping and mailing. Send the forms to the IRS in a
some forms that you can fill in and print from the IRS flat mailer (not folded). If you are sending many forms, you
website. Additionally, you can still use Copy B of online may send them in conveniently sized packages. On each
forms to provide recipient statements, even if you can’t file package, write your name, number the packages
the online forms with the IRS. consecutively, and place Form 1096 in package number
1. Postal regulations require forms and packages to be
You can order information returns and instructions sent by First-Class Mail.
online at IRS.gov/OrderForms, or you can mail an order to
the address in part T.
F. Electronic Reporting
See Pub. 1179 for specifications for private printing of E-file is available, and may be required, for filing all
substitute information returns. You may not request information returns discussed in these instructions, other
special consideration. Only forms that conform to the than Forms 1099-QA and 5498-QA (see Who must file
official form and the specifications in Pub. 1179 are electronically, later). Different types of payments, such as
acceptable for filing with the IRS. interest, dividends, and rents, may be reported in the
same submission.
Online fillable forms. Due to the very low volume of
paper Forms 1097-BTC, 1098-C, 1098-MA, 1098-Q, You can file Forms 1097, 1098, 1099,
1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 3921, 3922, 5498, and W-2G, except
5498-ESA, 5498-QA, and 5498-SA received and Forms 1099-QA and 5498-QA,
processed by the IRS each year, these forms have been electronically through the Filing Information Returns
converted to online fillable PDFs. You may fill out these Electronically System (FIRE System); however, you must
forms, found online at IRS.gov/FormsPubs, and send have software that can produce a file in the proper format
Copy B to each recipient. For filing with the IRS, follow according to Pub. 1220. Pub. 1220 provides the
your usual procedures for filing electronically if you are procedures for reporting electronically and is updated
filing 100 or more of a form type. If you are filing any of annually. Pub. 1220 is available at IRS.gov. The FIRE
these forms on paper due to a low volume of recipients, System does not provide a fill-in form option for
for these forms only, you may file a black-and-white information return reporting. The FIRE System operates
Copy A that you print from the IRS website with Form 24 hours a day, 7 days a week. You may access the FIRE
1096. See part G for paper document reporting. You must System online at FIRE.IRS.gov. Forms 1099 may also be
not use these online fillable forms if you are required to file e-filed using the IRIS, described later, without special
electronically. software.

Transmitters, paying agents, etc. A transmitter, Forms 1099-QA and 5498-QA can only be filed on
service bureau, paying agent, or disbursing agent ! paper.
(hereafter referred to as “agent”) may sign Form 1096 on CAUTION
behalf of any person required to file (hereafter referred to
as “payer”) if the conditions in (1) and (2) below are met. Information Reporting Intake System (IRIS). The IRS
1. The agent has the authority to sign the form under has developed an online portal that allows taxpayers to
an agency agreement (oral, written, or implied) that is electronically file Forms 1099 after December 31, 2022,
valid under state law. for 2022 and later returns. Users should follow the
specifications in Pub. 5717, IRIS Taxpayer Portal User
2. The agent signs the form and adds the caption “For: Guide. Go to IRS.gov/IRIS for additional information and
(Name of payer).” updates.
Signing of the form by an authorized agent on behalf of Due dates. File Forms 1097, most Forms 1098, and
the payer does not relieve the payer of the liability for most Forms 1099, 3921, 3922, or W-2G electronically by
penalties for not filing a correct, complete, and timely April 1, 2024. File Forms 5498, 5498-ESA, 5498-QA, or
Form 1096 and accompanying returns. 5498-SA by May 31, 2024. See part M about furnishing
Forms 1097, 1098, 1099, 3921, 3922, 5498, and Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, or
W-2G, or acceptable substitute statements, to recipients statements, to recipients.
issued by a service bureau or agent should show the
File Form 1099-NEC by January 31, 2024.
same payer's name as shown on the information returns
filed with the IRS. CAUTION!
For information about the election to report and deposit
backup withholding under the agent's TIN and how to How to request an extension of time to file. For
prepare forms if the election is made, see Rev. Proc. information about requesting an extension of time to file,
84-33, 1984-1 C.B. 502, and the Instructions for Form see Extension of time to file, earlier, under part C.
945.

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If you file electronically, do not file the same returns. You can e-file Forms 1099 using IRIS and/or
! returns on paper. FIRE. A separate TCC is required for each system,
CAUTION IRIS-TCC and/or FIRE-TCC. An IRIS TCC will not work for
FIRE and vice versa. An EIN is required to apply for a
Who must file electronically. If you are required to file
TCC. As the TCC application process may take up to 45
250 or more information returns during the year, you must
days to process, you should apply before the filing
file electronically. The 250-or-more requirement applies
season. Once you receive your TCC, it can be used from
separately to each type of form. For example, if you must
year to year. See IRS.gov/InfoReturn for more information.
file 500 Forms 1098 and 100 Forms 1099-A, you must file
Forms 1098 electronically, but you are not required to file Form 4419 will no longer be accepted to update
Forms 1099-A electronically. ! information for those that received their TCC
The e-file requirement does not apply if you apply for CAUTION before September 26, 2021. See IRS.gov/FIRE
and receive a hardship waiver. See How to request a for more information.
waiver from filing electronically, later.
How to request a waiver from filing electronically. To
If you are required to file electronically but fail to receive a waiver from the required filing of information
! do so, and you do not have an approved waiver, returns electronically, submit Form 8508 at least 45 days
CAUTION you may be subject to a penalty. before the due date of the returns for which you are
requesting a waiver. You cannot apply for a waiver for
The IRS encourages you to file electronically. more than 1 tax year at a time. If you need a waiver for
TIP more than 1 tax year, you must reapply at the appropriate
time each year.
Filing requirement applies separately to originals If a waiver for original returns is approved, any
and corrections. The electronic filing requirements corrections for the same types of returns will be covered
apply separately to original returns and corrected returns. under the waiver. However, if you submit original returns
Originals and corrections are not aggregated to determine electronically but you want to submit your corrections on
whether you are required to file electronically. For paper, a waiver must be approved for the corrections if
example, if you file 400 Forms 1098 electronically and you you must file 250 or more corrections.
are making 75 corrections, your corrections can be filed If you receive an approved waiver, do not send a copy
on paper because the number of corrections for Form of it to the IRS Submission Processing Center where you
1098 is less than the 250 filing requirement. However, if file your paper returns. Keep the waiver for your records
you are filing 250 or more Form 1098 corrections, they only.
have to be filed electronically.
Penalty. If you are required to file electronically but fail to
How to report incorrect payer name and/or TIN. If a do so, and you do not have an approved waiver, you may
payer discovers an error in reporting the payer (not be subject to a penalty for failure to file electronically
recipient) name and/or TIN, write a letter containing the unless you establish reasonable cause. For most of the
following information. information returns discussed in these instructions, the
1. Name and address of the payer. maximum penalty is $310 per return. However, you can
2. Type of error (including the incorrect payer file up to 249 returns on paper; those returns will not be
name/TIN that was reported). subject to a penalty for failure to file electronically. See
part O.
3. Tax year.
The penalty applies separately to original returns and
4. Payer TIN.
corrected returns. See Filing requirement applies
5. Transmitter Control Code (TCC). separately to originals and corrections, earlier.
6. Type of return.
7. Number of payees. G. Paper Document Reporting
8. Filing method (paper or electronic). If you are required to file 250 or more information returns,
9. Was federal income tax withheld? see part F.
Send the letter to: Follow these guidelines.
1. Although handwritten forms are acceptable, they
Internal Revenue Service must be completely legible and accurate to avoid
Information Returns Branch processing errors. Handwritten forms often result in
230 Murall Drive, Mail Stop 4360 name/TIN mismatches. Use block print, not script
Kearneysville, WV 25430 characters. If you have a small number of forms, consider
contacting an IRS business partner who may be able to
If a payer realizes duplicate reporting or a large prepare them with little or no cost to you. See (5) below for
! percentage of incorrect information has been filed, details. Type entries using black ink in 12-point Courier
CAUTION contact the information reporting customer service font. Copy A is read by machine and must be typed clearly
site at 866-455-7438 for further instructions. using no corrections in the data entry fields. Data must be
printed in the middle of the blocks, well separated from
How to get approval to e-file. You will need to apply for other printing and guidelines. Entries completed by hand,
a Transmitter Control Code (TCC) to e-file information

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or using script, italic, or proportional spaced fonts, or in 6. Do not change the title of any box on any form. Do
colors other than black, cannot be read correctly by not use a form to report information that is not properly
machine. Make all dollar entries without the dollar sign, reportable on that form. If you are unsure of where to
but include the decimal point (for example, 00000.00). report the data, call the information reporting customer
Show the cents portion of the money amounts. If a box service site at 866-455-7438 (toll free).
does not apply, leave it blank. 7. Report information only in the appropriate boxes
2. Do not enter 0 (zero) or “None” in money amount provided on the forms. Make only one entry in each box
boxes when no entry is required. Leave the boxes blank unless otherwise indicated in the form's specific
unless the instructions specifically require that you enter a instructions.
0 (zero). For example, in some cases, you must enter 0 8. Do not submit any copy other than Copy A to the
(zero) to make corrections. See part H. IRS.
3. Do not enter number signs (#)—RT 2, not Rt. #2. 9. Do not use prior year forms unless you are reporting
4. Send the entire page of Copy A of your information prior year information. Do not use subsequent year forms
returns with Form 1096 to the IRS even if some of the for the current year. Because forms are scanned, you
forms are blank or void. Do not use staples on any forms. must use the current year form to report current year
5. To locate an IRS business partner who may be able information.
to offer low-cost or even free filing of certain forms, enter 10. Use the official forms or substitute forms that meet
“e-file for Business Partners” in the search box on the specifications in Pub. 1179. If you submit substitute
IRS.gov. forms that do not meet the current specifications and that
are not scannable, you may be subject to a penalty for
Multiple filings. If, after you file Forms 1097, 1098, each return for improper format. See part O.
1099, 3921, 3922, 5498, or W-2G, you discover additional
11. Do not use dollar signs ($) (they are preprinted on
forms that are required to be filed, file these forms with a
the forms), ampersands (&), asterisks (*), commas (,), or
new Form 1096. Do not include copies or information from
other special characters in money amount boxes.
previously filed returns.
12. Do not use apostrophes (‘), asterisks (*), or other
Required format. Because paper forms are scanned, all special characters on the payee name line.
Forms 1096 and Copies A of Forms 1097, 1098, 1099,
3921, 3922, and 5498 must be prepared in accordance Common errors. Be sure to check your returns to
with the following instructions. If these instructions are not prevent the following common errors.
followed, you may be subject to a penalty for each 1. Duplicate filing. Do not send the same information
incorrectly filed document. See part O. to the IRS more than once. Also see Multiple filings,
1. Do not cut or separate Copies A of the forms that earlier.
are printed two or three to a sheet (except Form W-2G). 2. Filer's name, address, and TIN are not the same on
Generally, Forms 1097, 1098, 1099, 3921, 3922, and Form 1096 and the attached Forms 1097, 1098, 1099,
5498 are printed two or three to an 8 / x 11 inch sheet. 1 2 3921, 3922, 5498, or W-2G.
Form 1096 is printed one to an 8 / x 11 inch sheet. These 1 2
forms must be submitted to the IRS on the 8 / x 11 inch 1 2 3. Decimal point to show dollars and cents omitted.
sheet. If at least one form on the page is correctly For example, 1230.00 is correct, not 1230.
completed, you must submit the entire page. Forms W-2G 4. Two or more types of returns submitted with one
may be separated and submitted as single forms. Send Form 1096 (for example, Forms 1099-INT and 1099-MISC
the forms to the IRS in a flat mailer (not folded). with one Form 1096). You must submit a separate Form
2. Forms 1098, 1098-MA, 1099-A, 1099-C, 1096 with each type of return.
1099-CAP, 1099-G, 1099-H, 1099-INT,1099-K,
1099-LTC, 1099-PATR, 1099-QA, 1099-S, 1099-SA, H. Corrected Returns on Paper Forms
5498-ESA, 5498-QA, and 5498-SA that you print from
IRS.gov will print 1-to-a-page on 8 / x 11 inch paper. Do 1 2 To file corrections for electronically filed forms,
not cut off the excess paper, unless you are using a ! see part F and Pub. 1220.
CAUTION
pinfeed printer. If so, remove the pinfeed strip.
3. No photocopies of any forms are acceptable. See If you filed a return with the IRS and later discover you
How To Get Forms, Publications, and Other Assistance, made an error on it, you must:
later. • Correct it as soon as possible and file Copy A and Form
1096 with your IRS Submission Processing Center (see
4. Do not staple, tear, or tape any of these forms. It will part D), and
interfere with the IRS's ability to scan the documents. • Furnish statements to recipients showing the
5. Pinfeed holes on the form are not acceptable. correction.
Pinfeed strips outside the 8 / x 11 inch area must be 1 2
removed before submission, without tearing or ripping the When making a correction, complete all information
form. Substitute forms prepared in continuous or strip (see Filing corrected returns on paper forms, later).
form must be burst and stripped to conform to the size • Do not cut or separate forms that are two or three to a
specified for a single sheet (8 / x 11 inches) before they 1 2 page. Submit the entire page even if only one of the forms
are filed with the IRS. on the page is completed.
• Do not staple the forms to Form 1096.

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• Do not send corrected returns to the IRS if you are          not check the “CORRECTED” checkbox. Do not cut or 
correcting state or local information only. Contact the state  separate the forms that are two or three to a page. Submit 
or local tax department for help with this type of             the entire page even if only one of the forms on the page 
correction.                                                    is a good return.
  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 check 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 for Filing Corrected Returns on Paper Forms, 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 

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Error Charts for 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       A.   Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
checkbox                                          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        B.   Form 1096
not have been filed.                              1. Prepare a new transmittal Form 1096.
                                                  2. Provide all requested information on the form as it applies to Part A, 1 and 2.
These errors require only one return to           3. File Form 1096 and Copy A of the return with the appropriate IRS Submission 
make the correction.                           Processing Center.
                                                  4. Do not include a copy of the original return that was filed incorrectly.
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        Step 1. Identify incorrect return   1. Prepare a new information return.
ITIN),                                    submitted.                          2. Enter an “X” in the “CORRECTED” box (and date 
or                                                                          (optional)) at the top of the form.
Incorrect payee TIN,                                                          3. Enter the payer, recipient, and account number 
or                                                                          information exactly as it appeared on the original 
Incorrect payee name,                                                       incorrect return; however, enter -0- (zero) for all money 
or                                                                          amounts.
Original return filed using wrong type  Step 2. Report correct information. A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
of return (for example, a Form 1099-DIV                                       1. Prepare a new information return.
was filed when a Form 1099-INT should                                         2. Do not enter an “X” in the “CORRECTED” box at 
have been filed).                                                           the top of the form. Prepare the new return as though it is 
                                                                            an original.
Two separate returns are required to                                          3. Include all the correct information on the form 
make the correction properly. Follow all                                    including the correct TIN and name. 
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 IRS Submission Processing Center.
                                                                              5. Do not include a copy of the original return that 
                                                                            was filed incorrectly.

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If the recipient is a foreign person, the IRS suggests
J. Recipient Names and Taxpayer that you request the recipient complete the appropriate
Form W-8. See the Instructions for the Requester of
Identification Numbers (TINs) Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
Recipient names. Show the full name and address in U.S. resident aliens who rely on a “saving clause”
the section provided on the information return. If ! of a tax treaty are to complete Form W-9, not
payments have been made to more than one recipient or CAUTION Form W-8BEN. See Pub. 515 and Pub. 519.
the account is in more than one name, show on the first
name line the name of the recipient whose TIN is first You may be subject to a penalty for an incorrect or
shown on the return. You may show the names of any missing TIN on an information return. See part O for more
other individual recipients in the area below the first line, if information. You are required to maintain the
desired. Form W-2G filers, see the Instructions for Forms confidentiality of information obtained on a Form W-9/
W-2G and 5754. W-9S relating to the taxpayer's identity (including SSNs,
Sole proprietors. You must show the individual's EINs, ITINs, and ATINs), and you may use such
name on the first name line; on the second name line, you information only to comply with the tax laws.
may enter the “doing business as (DBA)” name. You may If the recipient does not provide a TIN, leave the
not enter only the DBA name. For the TIN, enter either the TIP box for the recipient's TIN blank on the Form
individual's social security number (SSN) or the EIN of the 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
business (sole proprietorship). The IRS prefers that you Backup withholding may apply; see part N.
enter the SSN.
Limited liability company (LLC). For a If the recipient does not provide a TIN, you may
single-member LLC (including a foreign LLC with a U.S. ! not make the election described in Regulations
owner) that is disregarded as an entity separate from its CAUTION section 1.1471-4(d)(5)(i)(A) or (B) or report as
owner under Regulations section 301.7701-3, enter the described in Regulations section 1.1471-4(d)(2)(iii)(A).
owner's name only on the first name line and the LLC's
name on the second name line. For the TIN, enter the The TIN for individual recipients of information returns
owner's SSN (or EIN, if applicable). If the LLC is taxed as is the SSN, ITIN, or ATIN. See Sole proprietors, earlier.
a corporation, partnership, etc., enter the entity's EIN. For other recipients, including corporations, partnerships,
Bankruptcy estate. If an individual (the debtor) for and estates, the TIN is the EIN. Income reportable after
whom you are required to file an information return is in the death of an individual must reflect the TIN of the
chapter 11 bankruptcy, and the debtor notified you of the payee, that is, of the estate or of the surviving joint owner.
bankruptcy estate's EIN, report post-petition gross For more information, see Personal Representative in
income, gross proceeds, or other reportable payments on Pub. 559. For LLCs, see Limited liability company (LLC),
the applicable information return using the estate's name earlier.
and EIN. The debtor should notify you when the SSNs, ITINs, and ATINs have nine digits separated by
bankruptcy is closed, dismissed, or converted, so that any two hyphens (000-00-0000), and EINs have nine digits
subsequent information returns will be filed with the separated by only one hyphen (00-0000000). Note. Make
correct name and EIN. Different rules apply if the sure you include the hyphen(s) in the correct place(s)
bankruptcy is converted to chapter 7, 12, or 13 of the when completing the paper form(s).
Bankruptcy Code. For additional guidance, see Notice
Expired ITINs may continue to be used for
2006-83, 2006-40 I.R.B. 596, available at IRS.gov/irb/
information return purposes regardless of whether
2006-40_IRB#NOT-2006-83. CAUTION!
they have expired for individual income tax return
TINs. TINs are used to associate and verify amounts you filing purposes. Additionally, the third parties who file and
report to the IRS with corresponding amounts on tax furnish information returns with an expired payee ITIN will
returns. Therefore, it is important that you report correct not be subject to information return penalties under
names, SSNs, individual taxpayer identification numbers section 6721 or 6722 solely because the ITIN is expired.
(ITINs), EINs, or adoption taxpayer identification numbers See Notice 2016-48, 2016-33 I.R.B. 235, available at
(ATINs) for recipients on the forms sent to the IRS. IRS.gov/irb/2016-33_IRB#NOT-2016-48.
Only one recipient TIN can be entered on the
Truncating payee’s TIN on payee statements. Filers
TIP form.
of information returns are permitted to truncate a payee's
TIN (SSN, ITIN, ATIN, or EIN) on most payee statements.
Requesting a recipient's TIN. If the recipient is a U.S. The payee's TIN may not be truncated on Form W2-G.
person (including a U.S. resident alien), the IRS suggests Where permitted, filers may truncate a payee's TIN on the
that you request the recipient complete Form W-9, payee statement (including substitute and composite
Request for Taxpayer Identification Number and substitute statements) furnished to the payee in paper
Certification, or Form W-9S, Request for Student's or form or electronically. Generally, the payee statement is
Borrower's Taxpayer Identification Number and that copy of an information return designated "Copy B" on
Certification, as appropriate. Form W-9 is required to be the form. A "payee" is any person who is required to
completed by recipients of certain types of payments (as receive a copy of the information set forth on an
provided in Regulations section 31.3406(d)-1). See the information return by the filer of the return. For some
Instructions for the Requester of Form W-9 for more forms, the term "payee" will refer to beneficiary, borrower,
information on how to request a TIN. debtor, insured, participant, payer, policyholder, recipient,

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shareholder, student, or transferor. If a filer truncates a
TIN on Copy B, other copies of the form furnished to the K. Filer's Name, Taxpayer
payee may also include a truncated number. A filer may
not truncate a payee's TIN on any forms the filer files with Identification Number (TIN), and
the IRS. A filer's TIN may not be truncated on any form. To Address
truncate where allowed, replace the first five digits of the The TIN for filers of information returns, including sole
nine-digit number with asterisks (*) or Xs (for example, an proprietors and nominees/middlemen, is the EIN.
SSN xxx-xx-xxxx would appear on the paper payee However, sole proprietors and nominees/middlemen who
statement as ***-**-xxxx or XXX-XX-xxxx). See TD 9675, are not otherwise required to have an EIN should use their
2014-31 I.R.B. 242, available at IRS.gov/irb/ SSNs. A sole proprietor is not required to have an EIN
2014-31_IRB#TD-9675. unless he or she has a Keogh plan or must file excise or
Electronic submission of Forms W-9. Requesters may employment tax returns (including to report backup
establish a system for payees and payees' agents to withholding). See Pub. 583.
submit Forms W-9 electronically, including by fax. A If you are an FFI making the election described in
requester is anyone required to file an information return. TIP Regulations section 1.1471-4(d)(5)(i)(A) or (B),
A payee is anyone required to provide a TIN to the you are required to use an EIN and cannot, for
requester. purposes of filing a Form 1099, use your GIIN.
Payee's agent. A payee's agent can be an investment
adviser (corporation, partnership, or individual) or an The filer's name and TIN are required to match the
introducing broker. An investment adviser must be ! name and TIN used on the filer's other tax returns
registered with the Securities and Exchange Commission CAUTION (such as Form 945 to report backup withholding).
(SEC) under the Investment Advisers Act of 1940. The The name of the filer's paying agent or service bureau
introducing broker is a broker-dealer that is regulated by must not be used in place of the name of the filer.
the SEC and the National Association of Securities
Dealers, Inc., and that is not a payer. Except for a broker For a single-member LLC (including a foreign LLC with
who acts as a payee's agent for “readily tradable a U.S. owner) that is disregarded as an entity separate
instruments,” the adviser or broker must show in writing to from its owner under Regulations section 301.7701-3,
the payer that the payee authorized the adviser or broker enter the owner's name only on the first name line and the
to transmit the Form W-9 to the payer. LLC's name on the second name line. For the TIN, enter
Generally, the electronic system must do the following. the owner's SSN (or EIN, if applicable). If the LLC is taxed
as a corporation, partnership, etc., enter the entity's EIN.
1. Ensure the information received is the information
sent and document all occasions of user access that If you don’t have an EIN, you may apply for one online
result in the submission. by visiting the IRS website at IRS.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
2. Make reasonably certain the person accessing the
IRS. See the Instructions for Form SS-4 for more
system and submitting the form is the person identified on
information.
Form W-9.
3. Provide the same information as the paper Form
W-9. L. Account Number Box on Forms
4. Be able to supply a hard copy of the electronic Form Use the account number or policy number box on Forms
W-9 if the IRS requests it. 1097, 1098, 1099, 3921, 3922, and 5498 for an account
number designation. The account number is required if
5. Require as the final entry in the submission an you have multiple accounts for a recipient for whom you
electronic signature by the payee whose name is on Form are filing more than one information return of the same
W-9 that authenticates and verifies the submission. The type. The account number is also required if you are an
electronic signature must be under penalties of perjury FFI making the election described in Regulations section
and the perjury statement must contain the language of 1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as
the paper Form W-9. described in Regulations section 1.1471-4(d)(2)(iii)(A).
For Forms W-9 that are not required to be signed, Additionally, the IRS encourages you to include the
TIP the electronic system need not provide for an recipient's account number on paper forms if your system
electronic signature or a perjury statement. of records uses the account number rather than the name
or TIN for identification purposes. Also, the IRS will
Additional requirements may apply. See include the account number in future notices to you about
Announcement 98-27, available on page 30 of Internal backup withholding. See Pub. 1220 if you are filing
Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/ electronically.
irb98-15.pdf, and Announcement 2001-91, available on
page 221 of Internal Revenue Bulletin 2001-36 at The account number may be a checking account
IRS.gov/pub/irs-irbs/irb01-36.pdf. number, savings account number, brokerage account
number, serial number, loan number, policy number, or
Electronic submission of Forms W-9S. See the any other number you assign to the payee that is unique
Instructions for Forms 1098-E and 1098-T. 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

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numbers ensures that corrected information returns will be Report the type of payment information as described
processed accurately. next for (a) Dividend, interest, and royalty payments; (b)
Real estate transactions; and (c) Other information.
If you are using window envelopes to mail statements
to recipients and using reduced rate mail, be sure the Dividend, interest, and royalty payments. For
account number does not appear in the window. The U.S. payments of dividends under section 6042 (reported on
Postal Service may not accept these for reduced rate Form 1099-DIV), patronage dividends under section 6044
mail. (reported on Form 1099-PATR), interest (including OID
and tax-exempt interest) under section 6049 (reported on
Form 1099-INT or 1099-OID), or royalties under section
M. Statements to Recipients
6050N (reported on Form 1099-MISC or 1099-S), you are
(Beneficiaries, Borrowers, Debtors, required to furnish an official IRS Form 1099 or an
acceptable substitute Form 1099 to a recipient either in
Donors, Employees, Insureds,
person, by First-Class Mail to the recipient's last known
Participants, Payment or Credit address, or electronically (see Electronic recipient
statements, later). Statements may be sent by intraoffice
Recipients, Payers, Policyholders, mail if you use intraoffice mail to send account information
Sellers, Shareholders, Students, and other correspondence to the recipient.
Statement mailing requirements for Forms
Transferors, or Winners on Certain
1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and
Forms) forms reporting royalties only. The following statement
If you are required to file Forms 1097, 1098, 1099, 3921, mailing requirements apply only to Forms 1099-DIV
3922, 5498, or W-2G, you must also furnish statements to (except for section 404(k) dividends), 1099-INT (except
recipients containing the information furnished to the IRS for interest reportable in the course of your trade or
and, in some cases, additional information. Be sure that business under section 6041), 1099-OID, 1099-PATR,
the statements you provide to recipients are clear and and timber royalties reported under section 6050N (on
legible. Form 1099-MISC or 1099-S). The mailing must contain
the official IRS Form 1099 or an acceptable substitute and
Substitute statements. If you are not using the official may also contain the following enclosures: (a) Form W-2,
IRS form to furnish statements to recipients, see Pub. applicable Form W-8, Form W-9, or other Forms W-2G,
1179 for specific rules about providing “substitute” 1097, 1098, 1099, 3921, 3922, and 5498 statements; (b)
statements to recipients. Generally, a substitute is any a check from the account being reported; (c) a letter
statement other than Copy B of the official form. You may explaining why no check is enclosed; (d) a statement of
develop them yourself or buy them from a private printer. the person's account shown on Forms 1097, 1098, 1099,
However, the substitutes must comply with the format and 3921, 3922, or 5498; and (e) a letter explaining the tax
content requirements specified in Pub. 1179 that is consequences of the information shown on the recipient
available on IRS.gov. statement.
Telephone number. You are required to include the A statement of the person's account (year-end account
telephone number of a person to contact on the following summary) that you are permitted to enclose in a statement
statements to recipients: W-2G, 1097-BTC, 1098, mailing may include information similar to the following:
1098-C, 1098-E, 1098-F, 1098-MA, 1098-Q, 1098-T, (a) the part of a mutual fund distribution that is interest on
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G U.S. Treasury obligations, (b) accrued interest expense
(excluding state and local income tax refunds), 1099-INT, on the purchase of a debt obligation, and (c) the cost or
1099-K, 1099-LS, 1099-LTC, 1099-MISC (excluding other basis of securities and the gain/loss on the sale of
fishing boat proceeds), 1099-NEC, 1099-OID, securities.
1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, No additional enclosures, such as advertising,
1099-SA, and 1099-SB. You may include the telephone promotional material, or a quarterly or annual report, are
number in any conspicuous place on the statements. This permitted. Even a sentence or two on the year-end
number must provide direct access to an individual who statement describing new services offered by the payer is
can answer questions about the statement. Although not not permitted. Logos are permitted on the envelope and
required, if you report on other Forms 1099 and 5498, or on any nontax enclosures. See section 1.3.2 of Pub.
on Forms 3921 and 3922, you are encouraged to furnish 1179.
telephone numbers.
A recipient statement may be perforated to a check or
Rules for furnishing statements. Different rules apply to a statement of the recipient's specific account. The
to furnishing statements to recipients depending on the check or account statement to which the recipient
type of payment (or other information) you are reporting statement is perforated must contain, in bold and
and the form you are filing. conspicuous type, the legend “Important Tax Return
If you are reporting a payment that includes Document Attached.”
TIP noncash property, show the FMV of the property The legend “Important Tax Return Document
at the time of payment. 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

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statement. The legend is not required on any tax form, tax 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-G,
statement, or permitted letter of tax consequences 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC,
included in a statement mailing. Further, you need not 1099-Q, 1099-QA, 1099-R, 1099-SA, 1099-SB, 3921,
pluralize the word “document” in the legend simply 3922, 5498, 5498-ESA, 5498-QA, 5498-SA, W-2G,
because more than one recipient statement 1099-DIV (only for section 404(k) dividends reportable
is enclosed. under section 6047), 1099-INT (only for interest reportable
in the course of your trade or business under section
If you provide Forms 1097, 1098, 1099, 3921,
6041), or 1099-S (only for royalties) need not be, but can
TIP 3922, 5498, or W-2G recipient statements in a
be, a copy of the official paper form filed with the IRS. If
“separate mailing” that contains only these
you do not use a copy of the paper form, the form number
statements, Forms W-8 and W-9, and a letter explaining
and title of your substitute must be the same as the official
the tax consequences of the information shown on a
IRS form. All information required to be reported must be
recipient statement included in the envelope, you are not
numbered and titled on your substitute in substantially the
required to include the legend “Important Tax Return
same manner as on the official IRS form. However, if you
Document Enclosed” on the envelope.
are reporting a payment as “Other income” in box 3 of
Substitute forms. You may furnish to the recipient Form 1099-MISC, you may substitute appropriate
Copy B of the official IRS form, or you may use substitute explanatory language for the box title. For example, for
Forms 1099-DIV, 1099-INT, 1099-OID, or 1099-PATR if payments of accrued wages to a beneficiary of a
they contain the same language as the official IRS forms deceased employee required to be reported on Form
and they comply with the rules in Pub. 1179 relating to 1099-MISC, you might change the title of box 3 to
substitute Forms 1099. Applicable box titles and numbers “Beneficiary payments” or something similar.
must be clearly identified, using the same wording and Appropriate instructions to the recipient, similar to
numbering as the official IRS form. For information on those on the official IRS form, must be provided to aid in
substitute Forms 1099-MISC and 1099-NEC, see Other the proper reporting of the items on the recipient's income
information, later. For Form 1099-S, see Real estate tax return. For payments reported on Form 1099-B, rather
transactions, later. than furnish appropriate instructions with each Form
All substitute statements to recipients must 1099-B statement, you may furnish to the recipient one
TIP contain the tax year, form number, and form name set of instructions for all statements required to be
prominently displayed together in one area of the furnished to a recipient in a calendar year.
statement. For example, they could be shown in the upper Except for royalties reported on Form 1099-MISC or
right part of the statement. 1099-S, the statement mailing requirements explained
earlier do not apply to statements to recipients for
If you are using substitutes, the IRS encourages you to information reported on the forms listed under Other
use boxes so that the substitute has the appearance of a information, earlier. You may combine the statements with
form. The substitute form must contain the same other reports or financial or commercial notices, or expand
applicable instructions as on the front and back of Copy B them to include other information of interest to the
(in the case of Form 1099-R, Copies B, C, and 2) of the recipient. Be sure that all copies of the forms are legible.
official IRS form. See Pub. 1179 for additional See Pub. 1179 for certain “composite” statements that are
requirements and certain “composite” statements that are permitted.
permitted. When to furnish forms or statements. Generally, you
Real estate transactions. You must furnish a statement must furnish Forms 1098, 1099, 3921, 3922, and W-2G
to the transferor containing the same information reported information by January 31, 2024. Forms 1099-B, 1099-S,
to the IRS on Form 1099-S. You may use Copy B of the and 1099-MISC (if you are reporting payments in only
official IRS Form 1099-S or a substitute form that box 8 or 10) must be furnished by February 15, 2024.
complies with Pub. 1179 and Regulations section Also, this applies to statements furnished as part of a
1.6045-4(m). You may use a Settlement Statement (under consolidated reporting statement. See TD 9504, 2010-47
the Real Estate Settlement Procedures Act (RESPA)) as I.R.B. 670, available at IRS.gov/irb/
the written statement if it is conformed by including on the 2010-47_IRB#TD-9504. However, you may issue them
statement the legend shown on Form 1099-S and by earlier in some situations, as provided by the regulations.
designating which information is reported to the IRS on For example, you may furnish Form 1099-INT to the
Form 1099-S. You may furnish the statement to the recipient redeeming U.S. Savings Bonds at the time of
transferor in person, by mail, or electronically. Furnish the redemption. Brokers and barter exchanges may furnish
statement at or after closing but by February 15 of the Form 1099-B anytime but not later than February 15,
following year. 2024.
The statement mailing requirements explained earlier Form 1099-SB must generally be furnished by
do not apply to statements to transferors for proceeds February 15, 2024. However, if notice of a transfer to a
from real estate transactions reported on Form 1099-S. foreign person is not received until after January 31, 2024,
However, the statement mailing requirements do apply to the due date is 30 days after the date notice is received.
statements to transferors for timber royalties reportable See Regulations section 1.6050Y-3(d)(2). Form 1099-LS
under section 6050N on Form 1099-S. must be furnished to reportable policy sale payment
recipients by February 15, 2024. See Regulations section
Other information. Statements to recipients for Forms 1.6050Y-2(d)(1)(ii). Form 1099-LS must be furnished to
1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q,

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issuers by January 15, 2024, at the latest, but must be the statement electronically instead of on paper, but only if
furnished by the later of 20 calendar days after the you meet the requirements discussed later in this section.
reportable policy sale or 5 calendar days after the end of This includes furnishing the statement to recipients of
the applicable state law rescission period if the later date Forms 1097-BTC, 1098, 1098-E, 1098-F, 1098-Q,
occurs before January 15, 2024. See Regulations section 1098-T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV,
1.6050Y-2(d)(2)(ii). 1099-G, 1099-H, 1099-INT, 1099-K, 1099-LS, 1099-LTC,
Furnish Form 1097-BTC to the recipient for each month 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q,
in which a tax credit amount is allowable to the recipient 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921,
on or before the 15th day of the 2nd calendar month after 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It also
the close of the calendar month in which the credit is includes Form W-2G (except for horse and dog racing, jai
allowed. For more information, see the Instructions for alai, sweepstakes, wagering pools, and lotteries).
Form 1097-BTC. Until further guidance is issued to the contrary,
Donee organizations required to issue Form 1098-C ! Form 1098-C may not be furnished electronically.
must furnish the acknowledgment to a donor within 30 CAUTION
days of the sale of the vehicle (if it is sold without material If you meet the requirements that follow, you are
improvements or significant intervening use) or within 30 treated as furnishing the statement.
days of the contribution. Consent. The recipient must consent in the affirmative
Trustees or issuers of IRAs must furnish Form 5498 to and not have withdrawn the consent before the statement
participants with a statement of the value of the is furnished. The consent by the recipient must be made
participant's account, and required minimum distribution electronically in a way that shows that she or he can
(RMD) and information on hard to value assets, if access the statement in the electronic format in which it
applicable, by January 31, 2024. will be furnished.
Trustees of a SIMPLE IRA must furnish a statement of You must notify the recipient of any hardware or
the account activity by January 31, 2024. Contribution software changes prior to furnishing the statement. A new
information for all other types of IRAs must be furnished to consent to receive the statement electronically is required
the participant by May 31, 2024. after the new hardware or software is put into service.
Trustees and middlemen of a WHFIT must furnish the Prior to furnishing the statements electronically, you
required statement by March 15, 2024. must provide the recipient a statement with the following
For real estate transactions, you may furnish Form statements prominently displayed.
1099-S to the transferor at closing or by mail on or before • If the recipient does not consent to receive the
February 15, 2024. statement electronically, a paper copy will be provided.
Filers of Forms 5498 or 5498-SA who furnish a • The scope and duration of the consent. For example,
whether the consent applies to every year the statement is
statement of FMV of the account (and any other required
furnished or only for the statement for a particular year, as
information) to the participant by January 31, 2024, with
applicable, immediately following the date of the consent.
no reportable contributions, including rollovers, made in
2023, need not furnish another statement by May 31, • How to obtain a paper copy after giving consent.
2024, to the participant to report zero contributions. If • How to withdraw the consent. The consent may be
withdrawn at any time by furnishing the withdrawal in
another statement is not furnished to the participant, the
writing (electronically or on paper) to the person whose
statement of the FMV of the account must contain a
name appears on the statement. Also, confirmation of the
legend designating which information is being filed with
withdrawal will be in writing (electronically or on paper).
the IRS.
• Notice of termination. The notice must state under what
Form 5498-ESA must be furnished to the beneficiary by conditions the statements will no longer be furnished to
April 30, 2024. the recipient.
Form 5498-QA must be furnished to the beneficiary by • Procedures to update the recipient's information.
March 15, 2024. • A description of the hardware and software required to
See the Guide to Information Returns, later, for the date access, print, and retain a statement, and a date the
other information returns are due to the recipient. statement will no longer be available on the website.
Format, posting, and notification. Additionally, you
If the statement is properly addressed and mailed, or,
must do the following.
with respect to electronic recipient statements, posted to a
website, on or before the due date, it will be deemed • Ensure the electronic format contains all the required
information and complies with the applicable revenue
timely furnished. If the regular due date falls on a
procedure for substitute statements to recipients in Pub.
Saturday, Sunday, or legal holiday in the District of
1179.
Columbia or where the return is to be filed, furnish by the
next business day. A business day is any day that is not a • Post, on or before the due date, the applicable
statement on a website accessible to the recipient through
Saturday, Sunday, or legal holiday in the District of
October 15 of that year.
Columbia or where the return is to be filed. See section 11
of Pub. 15 for a list of legal holidays. • Inform the recipient, electronically or by mail, of the
posting and how to access and print the statement.
Electronic recipient statements. If you are required to For information regarding the electronic furnishing of
furnish a written statement (Copy B or an acceptable Forms W-2, which the IRS generally applies to the forms
substitute) to a recipient, then you may generally furnish

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addressed by these instructions, see Regulations section 3. The IRS notifies you to impose backup withholding
31.6051-1. because the payee furnished an incorrect TIN;
For additional specific instructions on the electronic 4. For interest and dividend accounts or instruments,
furnishing of: you are notified that the payee is subject to backup
• Forms 1098-E and 1098-T, see Regulations section withholding (under section 3406(a)(1)(C)); or
1.6050S-2; 5. For interest and dividend accounts opened or
• Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, instruments acquired after 1983, the payee fails to certify
and 5498-SA, see Notice 2004-10, 2004-6 I.R.B. 433, to you, under penalties of perjury, that he or she is not
available at IRS.gov/irb/2004-06_IRB#NOT-2004-10; subject to backup withholding—see 4. Payee failure to
• Forms 3921 and 3922, see the form instructions; certify that he or she is not subject to backup withholding
• Form 1099-K, see Regulations section 1.6050W-2(a)(2) under When to apply backup withholding, later; or
(i); and
6. The payment is also a withholdable payment under
• Forms 1099-QA and 5498-QA, see Regulations section
chapter 4 (sections 1471–1474) that is made to a
1.529A-7, available at IRS.gov/irb/
recalcitrant account holder that is a U.S. nonexempt
2020-50_IRB#TD-9923.
recipient, and you are a PFFI (including a Reporting
Extension of time to furnish statements to recipients. Model 2 FFI) that elects to withhold under section 3406 to
You may request an extension of time to furnish the satisfy your withholding obligation under Regulations
statements to recipients by faxing a letter to: section 1.1471-4(b)(1). See Regulations section
1.1471-4(b)(3)(iii).
Internal Revenue Service Technical Services
Operation If you do not collect and pay over backup
Attn: Extension of Time Coordinator ! withholding from affected payees as required, you
Fax: 877-477-0572 (International Fax: 304-579-4105) CAUTION may become liable for any uncollected amount.

Do not submit an extension request by mail. Some payees are exempt from backup withholding. For
The letter must include (a) payer name, (b) payer TIN, a list of exempt payees and other information, see Form
(c) payer address, (d) type of return (Form 1042-S, Form W-9 and the separate Instructions for the Requester of
W-2, specific 1099 family form), (e) a statement that your Form W-9.
extension request is for providing statements to
Examples of payments to which backup withholding
recipients, (f) reason for delay, and (g) the signature of the
does not apply include but are not limited to the following.
payer or authorized agent.
• Wages.
Your request must be received no later than the date • Distributions from a pension, an annuity, a profit-sharing
on which the statements are due to the recipients. If your or stock bonus plan, any IRA, an owner-employee plan, or
request for an extension is approved, generally you will be other deferred compensation plan.
granted a maximum of 30 extra days to furnish the • Distributions from a medical or health savings account
recipient statements. (HSA) and long-term care benefits.
• Certain surrenders of life insurance contracts.
N. Backup Withholding • Distributions from qualified tuition programs (QTPs) or
Interest (including tax-exempt interest and Coverdell education savings accounts (ESAs).
exempt-interest dividends), dividends, rents, royalties, • Gambling winnings if regular gambling winnings
commissions, nonemployee compensation, and certain withholding is required under section 3402(q). However, if
other payments (including broker and barter exchange regular gambling winnings withholding is not required
transactions, compensation paid to an H-2A visa holder under section 3402(q), backup withholding applies if the
who did not furnish a TIN, reportable gross proceeds paid payee fails to furnish a TIN.
to attorneys, gambling winnings, payment card and • Real estate transactions reportable under section
third-party network transactions, and certain payments 6045(e).
made by fishing boat operators) may be subject to backup • Canceled debts reportable under section 6050P.
withholding at a 24% rate. To be subject to backup • Fish purchases for cash reportable under section
withholding, a payment must be a reportable interest 6050R.
(including tax-exempt interest and exempt-interest • Reportable payments that are withholdable payments
dividends) or dividend payment under section 6049(a), made to a recalcitrant account holder that is a U.S.
6042(a), or 6044 (if the patronage dividend is paid in nonexempt recipient from which you have withheld under
money or qualified check), or an “other” reportable chapter 4. See Regulations section 1.1474-6(f).
payment under section 6041, 6041A(a), 6045, 6050A, When to apply backup withholding. Generally, the
6050N, or 6050W. If the payment is one of these period for which the 24% should be withheld is as follows.
reportable payments, backup withholding will apply if: 1. Failure to furnish TIN in the manner required.
1. The payee fails to furnish his or her TIN to you; Withhold on payments made until the TIN is furnished in
2. For interest, dividend, and broker and barter the manner required. Special backup withholding rules
exchange accounts opened or instruments acquired after may apply if the payee has applied for a TIN. The payee
1983, the payee fails to certify, under penalties of perjury, may certify to this on Form W-9 by noting “Applied For” in
that the TIN provided is correct; the TIN block and by signing the form. This form then
becomes an “awaiting-TIN” certificate, and the payee has

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60 days to obtain a TIN and furnish it to you. If you do not Reporting backup withholding. Report backup
receive a TIN from the payee within 60 days and you have withholding on Form 945, Annual Return of Withheld
not already begun backup withholding, begin backup Federal Income Tax. Also, report backup withholding and
withholding and continue until the TIN is provided. the amount of the payment on Forms W-2G, 1099-B,
The 60-day exemption from backup withholding 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC,
1099-NEC, 1099-OID, or 1099-PATR even if the amount
CAUTION and certain payments made with respect to
! applies only to interest and dividend payments of the payment is less than the amount for which an
readily tradable instruments. Therefore, any other information return is normally required.
payment, such as nonemployee compensation, is subject The EIN of the filer of the forms listed above must
to backup withholding even if the payee has applied for ! be the EIN of the filer of Form 945.
and is awaiting a TIN. For information about whether CAUTION
backup withholding applies during the 60-day period, see Form 945. Report backup withholding, voluntary
Regulations section 31.3406(g)-3. withholding on certain government payments, and
2. Notice from the IRS that payee's TIN is incorrect. withholding from gambling winnings, pensions, annuities,
You may choose to withhold on any reportable payment IRAs, military retirement, and Indian gaming profits on
made to the account(s) subject to backup withholding Form 945. Generally, file Form 945 for 2023 by January
after receipt of an incorrect TIN notice from the IRS, but 31, 2024. For more information, including the deposit
you must withhold on any reportable payment made to the requirements for Form 945, see the separate Instructions
account more than 30 business days after you received for Form 945, and Pub. 15.
the notice. Stop withholding within 30 days after you Do not report on Form 945 any income tax withholding
receive a certified Form W-9 (or other form that requires reported on the following forms.
the payee to certify the payee’s TIN). • Form W-2, including withholding on distributions to plan
The IRS will furnish a notice to you that informs participants from nonqualified plans that must be reported
TIP you that you have filed an information return on Form 941, and may be reported on Form 943, Form
reporting on an incorrect name/TIN combination. 944, or Schedule H (Form 1040).
You are then required to promptly furnish a “B” notice, or • Form 1042-S withholding must be reported on Form
an acceptable substitute, to the payee. For further 1042.
information, see Regulations section 31.3406(d)-5 and Pub. 515 has more information on Form 1042
Pub. 1281, Backup Withholding for Missing and Incorrect TIP reporting, partnership withholding on effectively
Name/TIN(s). connected income, and dispositions of U.S. real
property interests by a foreign person.
If you receive two incorrect TIN notices within 3 years for
the same account, follow the procedures in Regulations Additional information. For more information about
section 31.3406(d)-5(g) and Pub. 1281. backup withholding, see Pub. 1281.
3. Notice from the IRS that payee is subject to
backup withholding due to notified payee O. Penalties
underreporting. You may choose to withhold on any
The following penalties generally apply to the person
reportable payment made to the account(s) subject to
required to file information returns. The penalties apply to
backup withholding after receipt of the notice, but you
paper filers as well as to electronic filers.
must withhold on any reportable payment made to the
account more than 30 business days after you receive the For information on the penalty for failure to file
notice. The IRS will notify you in writing when to stop TIP electronically, see Penalty, earlier, in part F.
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 Failure To File Correct Information Returns by
1 of the year following the year of the stop notice. the Due Date (Section 6721)
You must notify the payee when withholding If you fail to file a correct information return by the due
TIP under this procedure starts. For further date and you cannot show reasonable cause, you may be
information, see Regulations section subject to a penalty. The penalty applies:
31.3406(c)-1(d). • If you fail to file timely,
• If you fail to include all information required to be shown
4. Payee failure to certify that he or she is not on a return, or
subject to backup withholding. Withhold on reportable • If you include incorrect information on a return.
interest and dividends until the certification has been
received. The penalty also applies:
For exceptions to these general timing rules, see • If you file on paper when you were required to file
electronically,
section 3406(e).
• If you report an incorrect TIN,
For special rules on backup withholding on • If you fail to report a TIN, or
TIP gambling winnings, see the separate Instructions • If you fail to file paper forms that are machine readable
for Forms W-2G and 5754. and applicable revenue procedures provide for a
machine-readable paper form.

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  The amount of the penalty is based on when you file             Information Returns and Payee Statements Under 
the correct information return. The penalty is as follows.        Sections 6721 and 6722, later.
• $60 per information return if you correctly file within 30 
days (by March 30 if the due date is February 28);                Intentional disregard of filing requirements.          If any 
maximum penalty $630,500 per year ($220,500 for small             failure to file a correct information return is due to 
businesses, defined below).                                       intentional disregard of the filing or correct information 
• $120 per information return if you correctly file more          requirements, the penalty is at least $630 per information 
than 30 days after the due date but by August 1;                  return with no maximum penalty.
maximum penalty $1,891,500 per year ($630,500 for 
small businesses).                                                Failure To Furnish Correct Payee Statements 
• $310 per information return if you file after August 1 or       (Section 6722)
you do not file required information returns; maximum             If you fail to provide correct payee statements and you 
penalty $3,783,000 per year ($1,261,000 for small                 cannot show reasonable cause, you may be subject to a 
businesses).                                                      penalty. The penalty applies if you fail to provide the 
        If you do not file corrections and you do not meet        statement by the due date (January 31 for most returns; 
                                                                  see the Guide to Information Returns, later), you fail to 
  !     any of the exceptions to the penalty described            include all information required to be shown on the 
CAUTION later, the penalty is $310 per information return.
                                                                  statement, or you include incorrect information on the 
Small businesses—lower maximum penalties.          You            statement. “Payee statement” has the same meaning as 
are a small business if your average annual gross receipts        “statement to recipient” as used in part M.
for the 3 most recent tax years (or for the period you were         The amount of the penalty is based on when you 
in existence, if shorter) ending before the calendar year in      furnish the correct payee statement. It is a separate 
which the information returns were due are $5 million or          penalty, and is applied in the same manner as the penalty 
less.                                                             for failure to file correct information returns by the due 
Exceptions to the penalty.  The following are                     date (section 6721), described earlier.
exceptions to the failure-to-file penalty.                        Exception. An inconsequential error or omission is not 
  1. The penalty will not apply to any failure that you can       considered a failure to include correct information. An 
show was due to reasonable cause and not to willful               inconsequential error or omission cannot reasonably be 
neglect. In general, you must be able to show that your           expected to prevent or hinder the payee from timely 
failure was due to an event beyond your control or due to         receiving correct information and reporting it on his or her 
significant mitigating factors. You must also be able to          income tax return or from otherwise putting the statement 
show that you acted in a responsible manner and took              to its intended use. Errors and omissions that are never 
steps to avoid the failure.                                       inconsequential are those relating to (a) a dollar amount, 
  2. An inconsequential error or omission is not                  except as provided, later, with respect to the safe harbor 
considered a failure to include correct information. An           for de minimis dollar amount errors; (b) a significant item 
inconsequential error or omission does not prevent or             in a payee's address; (c) the appropriate form for the 
hinder the IRS from processing the return, from correlating       information provided (that is, whether the form is an 
the information required to be shown on the return with the       acceptable substitute for the official IRS form); and (d) 
information shown on the payee's tax return, or from              whether the statement was furnished in person or by 
otherwise putting the return to its intended use. Errors and      “statement mailing,” when required.
omissions that are never inconsequential are those                Intentional disregard of payee statement require-
related to (a) a TIN, (b) a payee's surname, and (c) any          ments.  If any failure to provide a correct payee statement 
money amount except as provided, later, with respect to           is due to intentional disregard of the requirements to 
the safe harbor for de minimis dollar amount errors.              furnish a correct payee statement, the penalty is at least 
  3. De minimis rule for corrections. Even though you             $630 per payee statement with no maximum penalty.
cannot show reasonable cause, the penalty for failure to                  No penalty will be imposed on an educational 
file correct information returns will not apply to a certain        !     institution that fails to provide the TIN of a student 
number of returns if you:                                         CAUTION on Form 1098-T if the institution certifies under 
  a. Filed those information returns timely,                      penalty of perjury that it complied with the rules for 
  b. Either failed to include all the information required        obtaining the student’s TIN. See the 2023 Instructions for 
on a return or included incorrect information, and                Forms 1098-E and 1098-T for additional information.
  c. Filed corrections by August 1.
                                                                  Safe Harbor for De Minimis Dollar Amount 
  If you meet all the conditions in (a), (b), and (c) above, 
                                                                  Errors on Information Returns and Payee 
the penalty for filing incorrect returns will not apply to the 
greater of 10 information returns or  /  of 1% (0.005) of the 1 2 Statements Under Sections 6721 and 6722
total number of information returns you are required to file      If one or more dollar amounts are incorrect on an 
for the calendar year.                                            information return filed with the IRS or on a payee 
  4. Safe harbor for de minimis dollar amount errors.             statement furnished to a recipient, no correction of the 
See Safe Harbor for De Minimis Dollar Amount Errors on            dollar amount shall be required, and the return shall be 
                                                                  treated as having been filed or the payee statement 
                                                                  furnished as correct if:

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• The difference between the dollar amount reported on • Broker and barter transactions for an S corporation
the filed return or furnished payee statement and the (Form 1099-B).
correct amount is no more than $100, and • Substitute payments in lieu of dividends and
• The difference between the dollar amount reported for tax-exempt interest (Form 1099-MISC).
tax withheld on the filed return or furnished payee • Acquisitions or abandonments of secured property
statement and the correct amount is no more than $25. (Form 1099-A).
This safe harbor provision shall not apply if a recipient • Cancellation of debt (Form 1099-C).
to whom a statement is required to be furnished elects to • Payments of attorneys' fees and gross proceeds paid to
receive a corrected statement. In that case, a corrected attorneys (Form 1099-NEC, Form 1099-MISC).
return must be filed with the IRS and a corrected payee • Fish purchases for cash (Form 1099-MISC).
statement furnished to the recipient. • Credits and interest for qualified tax credit bonds
reported on Forms 1097-BTC and 1099-INT.
Forms 1099-B (QOF Reporting Only), 1099-Q, • Merchant card and third-party network payments (Form
1099-QA, 1099-SA, 5498, 5498-ESA, 5498-QA, 1099-K).
and 5498-SA (Section 6693) • Federal executive agency payments for services (Form
1099-MISC). For additional reporting requirements, see
The penalties under sections 6721 and 6722 do not apply Rev. Rul. 2003-66 on page 1115 of Internal Revenue
to: Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdf.
• Payments made in a reportable policy sale (Form
Forms Filed Under Code Section
1099-LS). In addition, the following information returns are
Forms 1099-B (QOF reporting 1400Z-2 furnished to corporations, although the information returns
only) do not report payments: Form 1099-SB, Seller’s
1099-SA and 5498-SA 220(h) and 223(h) Investment in Life Insurance Contract; and Form 1098-F,
5498 408(i) and 408(l) Fines, Penalties, and Other Amounts.
1099-Q 529(d) and 530(h) Reporting is generally required for all payments to
1099-QA and 5498-QA 529A partnerships. For example, payments of $600 or more
made in the course of your trade or business to an
5498-ESA 530(h) architectural firm that is a partnership are reportable on
Form 1099-MISC.
The penalty for failure to timely file Forms 1099-SA,
5498-SA, 5498, 1099-Q, 1099-QA, 5498-QA, or Q. Earnings on Any IRA, Coverdell
5498-ESA is $50 per return with no maximum, unless the ESA, ABLE Account, Archer MSA, or
failure is due to reasonable cause. See section 6693.
HSA
Fraudulent Acknowledgments With Respect to Generally, income earned in any IRA, Coverdell ESA,
Donations of Motor Vehicles, Boats, and ABLE account, Archer MSA, or HSA, such as interest or
Airplanes (Section 6720) dividends, is not reported on Forms 1099. However,
If you are required under section 170(f)(12)(A) to furnish a distributions from such arrangements or accounts must be
contemporaneous written acknowledgment to a donor reported on Form 1099-R, 1099-Q, 1099-QA, or 1099-SA.
and you knowingly furnish a false or fraudulent Form
1098-C, or knowingly fail to furnish a Form 1098-C within R. Certain Grantor Trusts
the applicable 30-day period, you may be subject to a Certain grantor trusts (other than WHFITs) may choose to
penalty. See the 2023 Instructions for Form 1098-C for file Forms 1099 rather than a separate statement attached
more detailed information. to Form 1041, U.S. Income Tax Return for Estates and
Trusts. If you have filed Form 1041 for a grantor trust in
Civil Damages for Fraudulent Filing of the past and you want to choose the Form 1099 filing
Information Returns (Section 7434) method for 2022, you must have filed a final Form 1041
If you willfully file a fraudulent information return for for 2022. To change reporting method, see Regulations
payments you claim you made to another person, that section 1.671-4(g) and the Instructions for Form 1041 and
person may be able to sue you for damages. You may Schedules A, B, G, J, and K-1.
have to pay $5,000 or more.
For more information on WHFITs, see Widely held fixed
investment trusts (WHFITs), earlier.
P. Payments to Corporations and
Partnerships
Generally, payments to corporations are not reportable.
See, for example, 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).

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procedures for entering into a withholding foreign
S. Special Rules for Reporting partnership or trust agreement.
Nonwithholding foreign partnership, simple trust,
Payments Made Through Foreign
or grantor trust. A nonwithholding foreign partnership is
Intermediaries and Foreign any foreign partnership other than a withholding foreign
partnership. A nonwithholding foreign simple trust is any
Flow-Through Entities on Form 1099
foreign simple trust that is not a withholding foreign trust.
If you are the payer and have received a Form W-8IMY A nonwithholding foreign grantor trust is any foreign
from a foreign intermediary or flow-through entity, follow grantor trust that is not a withholding foreign trust.
the instructions for completing Form 1099, later. Fiscally transparent entity. An entity is treated as
Definitions fiscally transparent with respect to an item of income to
the extent that the interest holders in the entity must, on a
Foreign intermediary (FI). An FI is any person who is current basis, take into account separately their shares of
not a U.S. person and acts as a custodian, broker, an item of income paid to the entity, whether or not
nominee, or otherwise as an agent for another person, distributed, and must determine the character of the items
regardless of whether that other person is the beneficial of income as if they were realized directly from the
owner of the amount paid, a flow-through entity, or sources from which they were realized by the entity. For
another intermediary. The intermediary can be a qualified example, partnerships, common trust funds, and simple
intermediary or a nonqualified intermediary. trusts or grantor trusts are generally considered to be
Qualified intermediary (QI). A QI is a person that is a fiscally transparent with respect to items of income
party to a withholding agreement with the IRS (described received by them.
in Regulations section 1.1441-1(e)(5)(iii)) and is:
• An FFI (other than a U.S. branch of an FFI) that is a Presumption Rules
participating FFI (including a Reporting Model 2 FFI), an For additional information including details on the
RDC FFI (including an FFI treated as a deemed-compliant TIP presumption rules, see the Instructions for the
FFI under an applicable IGA subject to due diligence and Requester of Forms W-8BEN, W-8BEN-E,
reporting requirements similar to those applicable to an W-8ECI, W-8EXP, and W-8IMY; and Pub. 515. To order,
RDC FFI under Regulations section 1.1471-5(f)(1), see How To Get Forms, Publications, and Other
including the requirement to register with the IRS), or any Assistance under part T.
other category of FFI identified in the QI agreement;
• A foreign person that has a home office or has a branch If you are the payer and do not have a Form W-9,
that is an eligible entity (as described in Regulations appropriate Form W-8, or other valid documentation, or
section 1.1441-1(e)(6)(ii), without regard to the you cannot allocate a payment to a specific payee, prior to
requirement that the person be a QI); payment, you are required to use certain presumption
• A foreign branch or office of a U.S. financial institution rules to determine the following.
or a foreign branch or office of a U.S. clearing • The status of the payee as a U.S. or foreign person.
organization; or • The classification of the payee as an individual, trust,
• A foreign entity not described above that the IRS estate, corporation, or partnership.
accepts as a QI.
See Regulations sections 1.1441-1(b)(3), 1.1441-5(d)
For details on QI agreements, see Rev. Proc. 2017-15, and (e), 1.6045-1(g)(3)(ii), and 1.6049-5(d).
2017-03 I.R.B. 437, available at IRS.gov/irb/
2017-03_IRB#RP-2017-15. Under these presumption rules, if you must presume
Nonqualified intermediary (NQI). An NQI is any that the payee is a U.S. nonexempt recipient subject to
intermediary that is not a U.S. person and that is not a QI. backup withholding, you must report the payment on a
Form 1099. However, if before filing Form 1099 with the
Foreign flow-through entity (FTE). An FTE is a foreign
IRS the recipient is documented as foreign, then report
partnership (other than a withholding foreign partnership),
the payment on a Form 1042-S.
a foreign simple trust or foreign grantor trust (other than a
withholding foreign trust), or, for payments for which a Conversely, if you must presume that the payee is a
reduced rate of withholding is claimed under an income foreign recipient and prior to filing Form 1042-S with the
tax treaty, any entity to the extent the entity is considered IRS you discover that the payee is a U.S. nonexempt
to be fiscally transparent under section 894 with respect to recipient based on documentation, then report all
the payment by an interest holder's jurisdiction. payments made to that payee during the calendar year on
Withholding foreign partnership or withholding a Form 1099.
foreign trust. A withholding foreign partnership or
withholding foreign trust is a foreign partnership or a If you use the 90-day grace period rule to presume a
foreign simple or grantor trust that has entered into a payee is foreign, you must file a Form 1042-S to report all
withholding agreement with the IRS in which it agrees to payments subject to withholding during the grace period.
assume primary withholding responsibility for all If, after the grace period expires, you discover that the
payments that are made to it for its partners, beneficiaries, payee is a U.S. nonexempt recipient subject to backup
or owners. See Rev. Proc. 2017-21, 2017-6 I.R.B. 791, withholding, you must file a Form 1099 for all payments
available at IRS.gov/irb/2017-06_IRB#RP-2017-21, for made to that payee after the expiration of the grace
period.

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Rules for Payments Made to U.S. Nonexempt • A U.S. branch or territory financial institution described
Recipients Through a QI, NQI, or FTE in Regulations section 1.1441-1(b)(2)(iv) that is treated as
a U.S. person.
If you are the payer making a payment through a QI, NQI,
or FTE for a U.S. nonexempt recipient on whose behalf For more information, see Regulations section
the QI, NQI, or FTE is acting, use the following rules to 1.6049-5(c)(5).
complete Form 1099.
Exceptions. The following payments are not subject to
Known recipient. If you know that a payee is a U.S. reporting by a non-U.S. payer.
nonexempt recipient and have the payee's name, 1. A foreign source payment paid and received
address, and TIN (if a TIN has been provided), you must outside the United States. For example, see Regulations
complete the Form 1099 with that information unless you section 1.6049-4(f)(16).
are not required to report the payment under Regulations
section 1.6049-4(c)(4) (applicable only to certain 2. Gross proceeds from a sale effected outside the
payments to specified FFIs). Also, on the second name United States. See Regulations section 1.6045-1(a).
line below the recipient's name, enter “IMY” followed by 3. An NQI or QI that provides another payer all the
the name of the QI, NQI, or FTE. information sufficient for that payer to complete Form
1099 reporting. For example, see Regulations section
For payments made to multiple recipients (a) enter the 1.6049-5(b)(14). However, if an NQI or QI does not
name of the recipient whose status you relied on to provide sufficient information for another payer to report a
determine the applicable rate of withholding; and (b) on payment on Form 1099, the intermediary must report the
the second name line, enter “IMY” followed by the name payment.
of the QI, NQI, or FTE. However, if the QI has assumed
primary Form 1099 reporting or backup withholding 4. A payment made by certain FFIs for which an
responsibility, you are not required to issue the Form 1099 exception to reporting applies under Regulations section
or to backup withhold. See Qualified intermediary (QI), 1.6049-4(c)(4).

earlier. Rules for Reporting Payments Initially Reported
Unknown recipient. If you cannot reliably associate a on Form 1042-S
payment with valid documentation and are required to If an NQI or QI receives a Form 1042-S made out to an
presume a payee is a U.S. nonexempt recipient, do the “unknown recipient” and the NQI or QI has actual
following. knowledge that the payee of the income is a U.S.
1. File a Form 1099 and enter “unknown recipient” on nonexempt recipient, it must file a Form 1099 even if the
the first name line. payment has been subject to withholding by another
2. On the second name line, enter “IMY” followed by payer. The NQI or QI reports the amount withheld by the
the name of the NQI or FTE. other payer on Form 1099 as federal income tax withheld.
3. Enter the EIN of the NQI or FTE, if applicable, in the
recipient's TIN box. T. How To Get Tax Help
4. Furnish a copy of the Form 1099 with “unknown
recipient” to the NQI or FTE who is acting on the Information Reporting Program Customer
recipient's behalf. Service Section
For answers to your questions about reporting on Forms
A payer that is required to report payments made 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G,
! to a U.S. nonexempt recipient account holder but and W-3, call the Technical Services Operation (TSO) toll
CAUTION does not receive the necessary allocation
free at 866-455-7438 or 304-263-8700 (not toll free). Deaf
information cannot report those payments on a pro rata or hard of hearing customers may call any of our toll-free
basis. Report unallocated payments using the numbers using their choice of relay service.
presumption rules described above.
Other tax-related matters. For other tax information
Rules for Non-U.S. Payers related to business returns or accounts, call
800-829-4933.
Non-U.S. payers (foreign persons that are not U.S.
payers) generally have the same reporting obligations as Deaf or hard of hearing customers may call any of our
U.S. payers. A U.S. payer is anyone who is: toll-free numbers using their choice of relay service.
• A U.S. person;
Internal Revenue Bulletin (IRB)
• Any U.S. governmental agency;
• A controlled foreign corporation (CFC); The IRB, published weekly, contains newly issued
• A foreign partnership that has one or more U.S. regulations, notices, announcements, legislation, court
partners who, in the aggregate, hold more than 50% of the decisions, and other items of general interest. You may
gross income derived from the conduct of a U.S. trade or find this publication useful to keep you up to date with
business; current developments. See How To Get Forms,
• A foreign person who owns 50% or more of the gross Publications, and Other Assistance, later.
income that is effectively connected with a U.S. trade or
business; or

Gen. Instr. for Certain Info. Returns (2023) -23-

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The Taxpayer Advocate Service (TAS) Is Here prior-year forms and instructions. The IRS will process
To Help You your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get some forms and publications faster online.
What Is TAS?
Because the IRS processes paper forms by
TAS is an independent organization within the IRS that ! machine (optical character recognition
helps taxpayers and protects taxpayer rights. Their job is CAUTION equipment), you cannot file Form 1096 or Copy A
to ensure that every taxpayer is treated fairly and that you of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you
know and understand your rights under the Taxpayer Bill print from the IRS website. However, you can use Copy B
of Rights. from those sources to provide recipient statements.

How Can You Learn About Your Taxpayer Rights? Exception. Forms 1097-BTC, 1098-C, 1098-MA,
1099-CAP, 1099-H, 1099-LTC, 1099-Q, 1099-QA,
The Taxpayer Bill of Rights describes 10 basic rights that 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA can
all taxpayers have when dealing with the IRS. Go to be filled out online and Copy A can be printed and filed
TaxpayerAdvocate.IRS.gov to help you understand what with the IRS using Form 1096.
these rights mean to you and how they apply. These are Mail. You can send your order for forms,
your rights. Know them. Use them. instructions, and publications to the address
below. You should receive a response within 10
What Can TAS Do for You? business days after your request is received.

TAS can help you resolve problems that you can't resolve Internal Revenue Service
with the IRS. And their service is free. If you qualify for 1201 N. Mitsubishi Motorway
their assistance, you will be assigned to one advocate Bloomington, IL 61705-6613
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if: Online. Go to IRS.gov 24 hours a day, 7 days a
• Your problem is causing financial difficulties for you, week to do the following.
your family, or your business;
• You face (or your business is facing) an immediate • Access commercial tax preparation and e-file services.
threat of adverse action; or • Research your tax questions online.
• You've tried repeatedly to contact the IRS but no one • Search publications online by topic or keyword.
has responded, or the IRS hasn't responded by the date • Use the online Internal Revenue Code, regulations, or
promised. other official guidance.
• View IRBs published in the last few years.
How Can You Reach TAS? • Sign up to receive local and national tax news by email.

TAS has offices in every state, the District of Columbia, Comments and Suggestions
and Puerto Rico. Your local advocate's number is in your We welcome your comments about this publication and
local directory and at TaxpayerAdvocate.IRS.gov/ your suggestions for future editions.
Contact-Us. You can also call them at 877-777-4778.
You can send your comments through IRS.gov/
FormComments.
How Else Does TAS Help Taxpayers?
Or you can write to the Internal Revenue Service, Tax
TAS works to resolve large-scale problems that affect Forms and Publications, 1111 Constitution Ave. NW,
many taxpayers. If you know of one of these broad issues, IR-6526, Washington, DC 20224.
report it to them at IRS.gov/SAMS. Although we can’t respond individually to each
comment received, we do appreciate your feedback and
TAS for Tax Professionals will consider your comments and suggestions as we
revise our tax forms, instructions, and publications. Don’t
TAS can provide a variety of information for tax send tax questions, tax returns, or payments to the above
professionals, including tax law updates and guidance, address.
TAS programs, and ways to let TAS know about systemic
problems you've seen in your practice.
Privacy Act and Paperwork Reduction
How To Get Forms, Publications, and Other Act Notice
Assistance We ask for the information on these forms to carry out the
Getting tax forms, instructions, and publications. Go Internal Revenue laws of the United States. You are
to IRS.gov/Forms to download current and prior-year required to give us the information. We need it to figure
forms, instructions, and publications. and collect the right amount of tax.
Go to IRS.gov/OrderForms to order current forms, Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,
instructions, and publications; call 800-829-3676 to order 529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,

-24- Gen. Instr. for Certain Info. Returns (2023)

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6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,             1096. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14 minutes
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,                 1097-BTC* . . . . . . . . . . . . . . . . . . . . . . . . .    19 minutes
6050U, 6050W, 6050X, 6050Y, and their regulations                1098. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  15 minutes
require you to file an information return with the IRS and       1098-C* . . . . . . . . . . . . . . . . . . . . . . . . . .    18 minutes
furnish a statement to recipients. Section 6109 and its          1098-E . . . . . . . . . . . . . . . . . . . . . . . . . . .  7 minutes
regulations require you to provide your TIN on what you          1098-F . . . . . . . . . . . . . . . . . . . . . . . . . . .  7 minutes
file.                                                            1098-MA   . . . . . . . . . . . . . . . . . . . . . . . . .   14 minutes
                                                                 1098-Q . . . . . . . . . . . . . . . . . . . . . . . . . . .  8 minutes
Routine uses of this information include giving it to the        1098-T . . . . . . . . . . . . . . . . . . . . . . . . . . .  13 minutes
Department of Justice for civil and criminal litigation, and     1099-A . . . . . . . . . . . . . . . . . . . . . . . . . . .  9 minutes
to cities, states, the District of Columbia, and U.S.            1099-B . . . . . . . . . . . . . . . . . . . . . . . . . . .  25 minutes
                                                                 1099-C . . . . . . . . . . . . . . . . . . . . . . . . . . .  13 minutes
commonwealths and possessions for use in administering           1099-CAP* . . . . . . . . . . . . . . . . . . . . . . . . .   11 minutes
their tax laws. We may also disclose this information to         1099-DIV . . . . . . . . . . . . . . . . . . . . . . . . . .  28 minutes
other countries under a tax treaty, to federal and state         1099-G . . . . . . . . . . . . . . . . . . . . . . . . . . .  18 minutes
agencies to enforce federal nontax criminal laws, or to          1099-H . . . . . . . . . . . . . . . . . . . . . . . . . . .  18 minutes
federal law enforcement and intelligence agencies to             1099-INT . . . . . . . . . . . . . . . . . . . . . . . . . .  13 minutes
combat terrorism. If you fail to provide this information in a   1099-K . . . . . . . . . . . . . . . . . . . . . . . . . . .  28 minutes
timely manner, or provide false or fraudulent information,       1099-LS . . . . . . . . . . . . . . . . . . . . . . . . . .   7 minutes
you may be subject to penalties.                                 1099-LTC  . . . . . . . . . . . . . . . . . . . . . . . . .   13 minutes
                                                                 1099-MISC   . . . . . . . . . . . . . . . . . . . . . . . .   18 minutes
You are not required to provide the information                  1099-NEC . . . . . . . . . . . . . . . . . . . . . . . . .    5 minutes
requested on a form that is subject to the Paperwork             1099-OID  . . . . . . . . . . . . . . . . . . . . . . . . .   23 minutes
Reduction Act unless the form displays a valid OMB               1099-PATR   . . . . . . . . . . . . . . . . . . . . . . . .   15 minutes
control number. Books or records relating to a form or its       1099-Q . . . . . . . . . . . . . . . . . . . . . . . . . . .  13 minutes
                                                                 1099-QA . . . . . . . . . . . . . . . . . . . . . . . . . .   10 minutes
instructions must be retained as long as their contents          1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . .  25 minutes
may become material in the administration of any Internal        1099-S . . . . . . . . . . . . . . . . . . . . . . . . . . .  8 minutes
Revenue law. Generally, tax returns and return                   1099-SA . . . . . . . . . . . . . . . . . . . . . . . . . .   11 minutes
information are confidential, as required by section 6103.       1099-SB . . . . . . . . . . . . . . . . . . . . . . . . . .   7 minutes
The time needed to complete and file the following forms         3921* . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 minutes
will vary depending on individual circumstances. The             3922* . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 minutes
estimated average times are:                                     5498. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 minutes
                                                                 5498-ESA  . . . . . . . . . . . . . . . . . . . . . . . . .   7 minutes
                                                                 5498-QA . . . . . . . . . . . . . . . . . . . . . . . . . .   11 minutes
                                                                 5498-SA . . . . . . . . . . . . . . . . . . . . . . . . . .   10 minutes
                                                                 W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . .  24 minutes
                                                                 * Privacy Act does not pertain to this form. 

                                                                 Burden estimates are based upon current statutory 
                                                               requirements as of October 2022. Estimates of burden do 
                                                               not reflect any future legislative changes that may affect 
                                                               the 2023 tax year. Any changes to burden estimates will 
                                                               be included in the IRS’s annual Paperwork Reduction Act 
                                                               submission to the Office of Management and Budget 
                                                               (OMB) and will be made publicly available on 
                                                               RegInfo.gov. If you have comments concerning the 
                                                               accuracy of these time estimates, we would be happy to 
                                                               hear from you. You can send your comments from 
                                                               IRS.gov/FormComments. Or you can write to the Internal 
                                                               Revenue Service, Tax Forms and Publications, 1111 
                                                               Constitution Ave. NW, IR-6526, Washington, DC 20224. 
                                                               Do not send these forms to this address. Instead, see part 
                                                               D.

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Guide to Information Returns (If any date shown falls on a Saturday, Sunday, or legal holiday in the 
District of Columbia or where the return is to be filed, the due date is the next business day. Leap 
years do not impact the due date. See Announcement 91-179, 1991-49 I.R.B. 78, for more 
information.)

                                                                                                                                           Due Date
                                                                                                                                                 To Recipient
     Form     Title                                 What To Report                                          Amounts To Report       To IRS         (unless 
                                                                                                                                                   indicated 
                                                                                                                                                 otherwise)
1042-S    Foreign Person's U.S.  Income such as interest, dividends, royalties, pensions and annuities, 
          Source Income         etc., and amounts withheld under chapter 3. Also, distributions of          See form instructions   March 15       March 15
          Subject to Withholding effectively connected income by publicly traded partnerships or nominees.
1097-BTC  Bond Tax Credit       Tax credit bond credits to bondholders.                                                                          On or before the 
                                                                                                                                                 15th day of the 
                                                                                                                                                 2nd calendar 
                                                                                                            All amounts             February 28* month after the 
                                                                                                                                                 close of the 
                                                                                                                                                 calendar month in 
                                                                                                                                                 which the credit is 
                                                                                                                                                   allowed
1098      Mortgage Interest     Mortgage interest (including points) and certain mortgage insurance                                                (To Payer/
          Statement             premiums you received in the course of your trade or business from          $600 or more            February 28*   Borrower)
                                individuals and reimbursements of overpaid interest.                                                              January 31
1098-C    Contributions of Motor  Information regarding a donated motor vehicle, boat, or airplane.                                                (To Donor)
          Vehicles, Boats, and                                                                              Gross proceeds of       February 28* 30 days from date 
          Airplanes                                                                                         more than $500                         of sale or 
                                                                                                                                                 contribution
1098-E    Student Loan Interest Student loan interest received in the course of your trade or business.     $600 or more            February 28*   January 31
          Statement
1098-F    Fines, Penalties, and Statement furnished by a government or governmental entity regarding 
          Other Amounts         payments required by a court order or agreement with respect to a           $50,000 or more         N/A            N/A
                                violation or potential violation of law.
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          All amounts             February 28    January 31
                                Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan 
                                Program.
1098-Q    Qualifying Longevity  Status of a contract that is intended to be a qualifying longevity annuity 
          Annuity Contract      contract (QLAC), defined in section A-17 of Regulations section 1.401(a)
          Information           (9)-6, that is purchased or held under any plan, annuity, or account        All amounts             February 28    January 31
                                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      See instructions        February 28*   January 31
                                scholarships or grants (optional).
1099-A    Acquisition or        Information about the acquisition or abandonment of property that is                                             (To Borrower) 
          Abandonment of        security for a debt for which you are the lender.                           All amounts             February 28*   January 31
          Secured Property
1099-B    Proceeds From Broker  Sales or redemptions of securities, futures transactions, commodities, and 
          and Barter Exchange   barter exchange transactions (including payments reported pursuant to an    All amounts             February 28* February 15**
          Transactions          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-C    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     $600 or more            February 28*   January 31
                                U.S. Postal Service, the Postal Rate Commission, or any organization 
                                having a significant trade or business of lending money.
1099-CAP  Changes in Corporate  Information about cash, stock, or other property from an acquisition of                                          (To Shareholders) 
          Control and Capital   control or the substantial change in capital structure of a corporation.                                         January 31, (To 
          Structure                                                                                         Over $1,000             February 28*   Clearing 
                                                                                                                                                 Organization) 
                                                                                                                                                   January 5
1099-DIV  Dividends and         Distributions, such as dividends, capital gain distributions, or nontaxable 
          Distributions         distributions, that were paid on stock and liquidation distributions        $10 or more, except 
                                (including distributions reported pursuant to an election described in      $600 or more for        February 28* January 31**
                                Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in        liquidations
                                Regulations section 1.1471-4(d)(2)(iii)(A)).
1099-G    Certain Government    Unemployment compensation, state and local income tax refunds,              $10 or more for refunds February 28*   January 31
          Payments              agricultural payments, and taxable grants.                                  and unemployment
1099-H    Health Coverage Tax   Health insurance premiums paid on behalf of certain individuals.
          Credit (HCTC)                                                                                     All amounts             February 28*   January 31
          Advance Payments 
* The due date is March 31 if filed electronically. 
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.

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Guide to Information Returns (continued)

                                                                                                                                       Due Date
                                                                                                                                             To Recipient
Form      Title                                          What To Report                                    Amounts To Report    To IRS       (unless indicated 
                                                                                                                                               otherwise)
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  $10 or more ($600 or February 28*   January 31**
                                subject to an election under section 1278(b). Tax-exempt interest and      more in some cases)
                                U.S. Savings Bonds and Treasury obligations interest are also reported 
                                on this form.
1099-K    Payment Card and      Payment card transactions.                                                 All amounts
          Third Party Network                                                                                                   February 28*   January 31
          Transactions           Third party network transactions.                                         more than $600 
1099-LS   Reportable Life       Payments made to a payment recipient in a reportable policy sale.                                            For reportable 
          Insurance Sale                                                                                                                     policy sale payment 
                                                                                                                                             recipient, February 
                                                                                                                                             15; For issuer, 
                                                                                                           All amounts***       February 28* January 15, or 
                                                                                                                                             earlier as required 
                                                                                                                                             by Regulations 
                                                                                                                                             section 1.6050Y-2(d)
                                                                                                                                               (2)(i)(A)
          Long-Term Care and    Payments under a long-term care insurance contract and accelerated 
1099-LTC  Accelerated Death     death benefits paid under a life insurance contract or by a viatical       All amounts          February 28*   January 31
          Benefits              settlement provider.
1099-MISC Miscellaneous         Rent or royalty payments; prizes and awards that are not for services, 
          Information           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)    $10 or more for 
                                (i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii) royalties
                                (A)).
                                Payments to crew members by owners or operators of fishing boats           All amounts
                                including payments of proceeds from sale of catch.
                                Section 409A income from nonqualified deferred compensation plans          All amounts                         January 31**
                                (NQDCs).
                                Payments to a physician, physicians' corporation, or other supplier of 
                                health and medical services. Issued mainly by medical assistance           $600 or more
                                programs or health and accident insurance plans.
                                Fish purchases paid in cash for resale.                                    $600 or more          February 28*
                                Crop insurance proceeds.                                                   $600 or more
                                Substitute dividends and tax-exempt interest payments reportable by        $10 or more                       February 15**
                                brokers.
                                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        All amounts
                                reach the applicable reporting threshold for any applicable Form 1099)     (including $0)                      January 31**
                                reported pursuant to an election described in Regulations section 
                                1.1471-4(d)(5)(i)(A).
                                Aggregated direct sales of consumer goods for resale.                      $5,000 or more
1099-NEC  Nonemployee           Payments for services performed for a trade or business by people not 
          Compensation          treated as its employees (including payments reported pursuant to an 
                                election described in Regulations section 1.1471-4(d)(5)(i)(A) or          $600 or more
                                reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)).                           January 31     January 31
                                Examples: fees to subcontractors or directors and golden parachute 
                                payments.
                                Aggregated direct sales of consumer goods for resale.                      $5,000 or more
1099-OID  Original Issue        Original issue discount (including amounts reported pursuant to an 
          Discount              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). OID on       $10 or more          February 28*   January 31**
                                U.S. Treasury obligations and tax-exempt OID are also reported on this 
                                form. Stated interest (other than stated interest that is OID) may be 
                                reported on this form.
1099-PATR Taxable Distributions Distributions from cooperatives passed through to their patrons including 
          Received From         any domestic production activities deduction and certain pass-through      $10 or more          February 28*   January 31
          Cooperatives          credits.
* The due date is March 31 if filed electronically. 
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.
*** See Regulations sections 1.6050Y-1(a)(16)(ii) and 1.6050Y-2(f)(2) for exceptions for amounts paid to persons other than sellers. Also, no amounts are required to be reported on 
statements furnished to issuers. See Regulations section 1.6050Y-2(d)(2)(i)(A).
Gen. Instr. for Certain Info. Returns (2023)                                    -27-

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Guide to Information Returns (continued)

                                                                                                                                       Due Date
                                                                                                                                               To Recipient
     Form       Title                                   What To Report                                  Amounts To         To IRS              (unless indicated 
                                                                                                        Report                                 otherwise)
1099-Q    Payments From         Earnings from qualified tuition programs and Coverdell ESAs.
          Qualified Education 
          Programs (Under                                                                               All amounts        February 28*        January 31
          Sections 529 and 
          530)
1099-QA   Distributions From    Distributions from ABLE accounts.                                       All amounts        February 28         January 31
          ABLE Accounts
1099-R    Distributions From    Distributions from retirement or profit-sharing plans, any IRA, 
          Pensions, Annuities,  insurance contracts, and IRA recharacterizations (including payments 
          Retirement or         reported pursuant to an election described in Regulations section       $10 or more        February 28*        January 31
          Profit-Sharing Plans, 1.1471-4(d)(5)(i)(B) or reported as described in Regulations section 
          IRAs, Insurance       1.1471-4(d)(2)(iii)(A)).
          Contracts, etc.
1099-S    Proceeds From Real    Gross proceeds from the sale or exchange of real estate and certain     Generally, $600 or February 28*        February 15
          Estate Transactions   royalty payments.                                                       more
1099-SA   Distributions From an  Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
          HSA, Archer MSA, or                                                                           All amounts        February 28*        January 31
          Medicare Advantage 
          MSA
1099-SB   Seller’s Investment in  Seller’s investment in a life insurance contract as determined by the                    March 1* (except as February 15 (except 
          Life Insurance        issuer.                                                                 All amounts        provided in         as provided in 
          Contract                                                                                                         Regulations section Regulations section 
                                                                                                                           1.6050Y-3(c))       1.6050Y-3(d)(2))
3921      Exercise of an        Transfer of stock pursuant to the exercise of an incentive stock option 
          Incentive Stock       under section 422(b).                                                   All amounts        February 28*        January 31
          Option Under Section 
          422(b)
3922      Transfer of Stock     Transfer of stock acquired through an employee stock purchase plan 
          Acquired Through an  under section 423(c).
          Employee Stock                                                                                All amounts        February 28*        January 31
          Purchase Plan Under 
          Section 423(c)
5498      IRA Contribution      Contributions (including rollover contributions) to any individual                                             (To Participant)
          Information           retirement arrangement (IRA), including a SEP, SIMPLE, and Roth                                                 For FMV/RMD/
                                IRA; Roth conversions; IRA recharacterizations; and the fair market                                            SIMPLE IRA 
                                value (FMV) of the account (including information on hard-to-value      All amounts        May 31              contributions,
                                assets).                                                                                                        January 31;
                                                                                                                                                For all other 
                                                                                                                                               contributions, May 31
5498-ESA  Coverdell ESA         Contributions (including rollover contributions) to a Coverdell ESA.
          Contribution                                                                                  All amounts        May 31              April 30
          Information
5498-QA   ABLE Account          Contributions (including rollover contributions) to an ABLE account.
          Contributions                                                                                 All amounts        May 31              March 15
          Information
5498-SA   HSA, Archer MSA, or  Contributions to an HSA (including transfers and rollovers) or Archer                                           (To Participant)
          Medicare Advantage  MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage              All amounts        May 31               May 31
          MSA Information       MSA.
W-2G      Certain Gambling      Gambling winnings from horse racing, dog racing, jai alai, lotteries,   Generally, $600 or 
          Winnings              keno, bingo, slot machines, sweepstakes, wagering pools, poker          more; $1,200 or 
                                tournaments, etc.                                                       more from bingo or February 28*        January 31
                                                                                                        slot machines; 
                                                                                                        $1,500 or more 
                                                                                                        from keno
* The due date is March 31 if filed electronically. 

                                                                  -28-                                  Gen. Instr. for Certain Info. Returns (2023)

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Types of Payments                                                                  Type of Payment                                                   Report on Form
Below is an alphabetic list of some payments                                       Foreign persons' income . . . . . . . . . . . . . . . . . .      1042-S
and the forms to file and report them on.                                          401(k) contributions . . . . . . . . . . . . . . . . . . . .     W-2
                                                                                   404(k) dividend . . . . . . . . . . . . . . . . . . . . . . .    1099-DIV
However, it is not a complete list of all                                          Gambling winnings . . . . . . . . . . . . . . . . . . . . .      W-2G
payments, and the absence of a payment from                                        Golden parachute—employee . . . . . . . . . . . . . . .          W-2
                                                                                   Golden parachute—nonemployee        . . . . . . . . . . . . .    1099-NEC
the list does not indicate that the payment is                                     Grants—taxable    . . . . . . . . . . . . . . . . . . . . . .    1099-G
not reportable. For instructions on a specific                                     Health care services . . . . . . . . . . . . . . . . . . . .     1099-MISC
type of payment, see the separate instructions                                     Health coverage tax credit (HCTC) advance .payments      . .     1099-H
                                                                                   Health savings accounts:
in the form(s) listed.                                                             —Contributions . . . . . . . . . . . . . . . . . . . . . . .     5498-SA
                                                                                   —Distributions . . . . . . . . . . . . . . . . . . . . . . .     1099-SA
Type of Payment                                                 Report on Form     Income attributable to domestic production activities, deduction 
ABLE accounts:                                                                     for . . . . . . . . . . . . . . . . . . . . . . . . . . . .      1099-PATR
 —Contributions  . . . . . . . . . . . . . . . . . . . . . .   5498-QA             Income tax refunds—state and local . . . . . . . . . . . .       1099-G
 —Distributions . . . . . . . . . . . . . . . . . . . . . . .  1099-QA             Indian gaming profits paid to tribal members . . . . . . . .     1099-MISC
Abandonment     . . . . . . . . . . . . . . . . . . . . . . .  1099-A              Interest income . . . . . . . . . . . . . . . . . . . . . . .    1099-INT
Accelerated death benefits . . . . . . . . . . . . . . . . .   1099-LTC            Tax-exempt. . . . . . . . . . . . . . . . . . . . . . . . .      1099-INT
Acquisition of control . . . . . . . . . . . . . . . . . . . . 1099-CAP            Interest, mortgage  . . . . . . . . . . . . . . . . . . . . .    1098
Agriculture payments . . . . . . . . . . . . . . . . . . . .   1099-G              IRA contributions . . . . . . . . . . . . . . . . . . . . . .    5498
Allocated tips . . . . . . . . . . . . . . . . . . . . . . . . W-2                 IRA distributions . . . . . . . . . . . . . . . . . . . . . .    1099-R
Alternate TAA payments . . . . . . . . . . . . . . . . . .     1099-G              Life insurance contract distributions . . . . . . . . . . . .    1099-R, 1099-LTC
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . .  1099-R              Liquidation—distributions . . . . . . . . . . . . . . . . .      1099-DIV
Archer MSAs:                                                                       Loans, distribution from pension plan. . . . . . . . . . . .     1099-R
 —Contributions  . . . . . . . . . . . . . . . . . . . . . .   5498-SA             Long-term care benefits  . . . . . . . . . . . . . . . . . .     1099-LTC
 —Distributions . . . . . . . . . . . . . . . . . . . . . . .  1099-SA             Medicare Advantage MSAs:
Attorney, fees and gross proceeds . . . . . . . . . . . . .    1099-MISC            —Contributions   . . . . . . . . . . . . . . . . . . . . . .    5498-SA
Auto reimbursements—employee       . . . . . . . . . . . . .   W-2                  —Distributions . . . . . . . . . . . . . . . . . . . . . . .    1099-SA
Auto reimbursements—nonemployee        . . . . . . . . . . .   1099-NEC            Medical services . . . . . . . . . . . . . . . . . . . . . .     1099-MISC
Awards—employee. . . . . . . . . . . . . . . . . . . . .       W-2                 Mileage—employee     . . . . . . . . . . . . . . . . . . . .     W-2
Awards—nonemployee. . . . . . . . . . . . . . . . . . .        1099-NEC            Mileage—nonemployee      . . . . . . . . . . . . . . . . . .     1099-NEC
Barter exchange income . . . . . . . . . . . . . . . . . .     1099-B              Military retirement . . . . . . . . . . . . . . . . . . . . .    1099-R
Bond tax credit . . . . . . . . . . . . . . . . . . . . . . .  1097-BTC            Mortgage assistance payments. . . . . . . . . . . . . . .        1098-MA
Bonuses—employee . . . . . . . . . . . . . . . . . . . .       W-2                 Mortgage interest. . . . . . . . . . . . . . . . . . . . . .     1098
Bonuses—nonemployee . . . . . . . . . . . . . . . . . .        1099-NEC            Moving expense . . . . . . . . . . . . . . . . . . . . . .       W-2
Broker transactions. . . . . . . . . . . . . . . . . . . . .   1099-B              Nonemployee compensation . . . . . . . . . . . . . . . .         1099-NEC
Cancellation of debt . . . . . . . . . . . . . . . . . . . .   1099-C              Nonqualified deferred compensation:
Capital gain distributions . . . . . . . . . . . . . . . . . . 1099-DIV             —Beneficiary  . . . . . . . . . . . . . . . . . . . . . . .     1099-R
Car expense—employee . . . . . . . . . . . . . . . . . .       W-2                  —Employee . . . . . . . . . . . . . . . . . . . . . . . .       W-2
Car expense—nonemployee . . . . . . . . . . . . . . . .        1099-NEC            Nonemployee    . . . . . . . . . . . . . . . . . . . . . . .     1099-NEC
Changes in capital structure . . . . . . . . . . . . . . . .   1099-CAP            Original issue discount (OID) . . . . . . . . . . . . . . . .    1099-OID
Charitable gift annuities. . . . . . . . . . . . . . . . . . . 1099-R              Tax-exempt OID . . . . . . . . . . . . . . . . . . . . . .       1099-OID
Commissions—employee       . . . . . . . . . . . . . . . . .   W-2                 Patronage dividends . . . . . . . . . . . . . . . . . . . .      1099-PATR
Commissions—nonemployee        . . . . . . . . . . . . . . .   1099-NEC            Payment card transactions . . . . . . . . . . . . . . . . .      1099-K
Commodities transactions   . . . . . . . . . . . . . . . . .   1099-B              Pensions . . . . . . . . . . . . . . . . . . . . . . . . . .     1099-R
Compensation—employee . . . . . . . . . . . . . . . . .        W-2                 Points. . . . . . . . . . . . . . . . . . . . . . . . . . . .    1098
Compensation—nonemployee . . . . . . . . . . . . . . .         1099-NEC            Prizes—employee     . . . . . . . . . . . . . . . . . . . . .    W-2
Contributions of motor vehicles, boats, and airplanes. . . .   1098-C              Prizes—nonemployee     . . . . . . . . . . . . . . . . . . .     1099-NEC
Cost of current life insurance protection . . . . . . . . . .  1099-R              Profit-sharing plan . . . . . . . . . . . . . . . . . . . . .    1099-R
Coverdell ESA contributions . . . . . . . . . . . . . . . .    5498-ESA            Punitive damages    . . . . . . . . . . . . . . . . . . . . .    1099-MISC
Coverdell ESA distributions. . . . . . . . . . . . . . . . .   1099-Q              Qualified longevity annuity contract. . . . . . . . . . . . .    1098-Q
Crop insurance proceeds. . . . . . . . . . . . . . . . . .     1099-MISC           Qualified plan distributions . . . . . . . . . . . . . . . . .   1099-R
Damages . . . . . . . . . . . . . . . . . . . . . . . . . .    1099-MISC           Qualified tuition program payments  . . . . . . . . . . . . .    1099-Q
Death benefits  . . . . . . . . . . . . . . . . . . . . . . .  1099-R              Real estate transactions . . . . . . . . . . . . . . . . . .     1099-S
Debt cancellation . . . . . . . . . . . . . . . . . . . . . .  1099-C              Recharacterized IRA contributions . . . . . . . . . . . . .       1099-R, 5498
Dependent care payments . . . . . . . . . . . . . . . . .      W-2                 Refund—state and local tax   . . . . . . . . . . . . . . . .     1099-G
Direct rollovers . . . . . . . . . . . . . . . . . . . . . . . 1099-Q, 1099-R,     Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1099-MISC
                                                               5498                Reportable policy sale . . . . . . . . . . . . . . . . . . .     1099-LS
Direct sales of consumer products for resale . . . . . . . .   1099-MISC,          Retirement . . . . . . . . . . . . . . . . . . . . . . . . .     1099-R
                                                               1099-NEC            Roth conversion IRA contributions . . . . . . . . . . . . .      5498
Directors' fees . . . . . . . . . . . . . . . . . . . . . . .  1099-MISC           Roth conversion IRA distributions   . . . . . . . . . . . . .    1099-R
Discharge of indebtedness . . . . . . . . . . . . . . . . .    1099-C              Roth IRA contributions . . . . . . . . . . . . . . . . . . .     5498
Dividends. . . . . . . . . . . . . . . . . . . . . . . . . .   1099-DIV            Roth IRA distributions . . . . . . . . . . . . . . . . . . .     1099-R
Donation of motor vehicle. . . . . . . . . . . . . . . . . .   1098-C              Royalties . . . . . . . . . . . . . . . . . . . . . . . . . .    1099-MISC, 1099-S
Education loan interest . . . . . . . . . . . . . . . . . . .  1098-E              Timber—pay-as-cut contract . . . . . . . . . . . . . . . .       1099-S
Employee business expense reimbursement . . . . . . . .        W-2                 Sales:
Employee compensation . . . . . . . . . . . . . . . . . .      W-2                  —Real estate  . . . . . . . . . . . . . . . . . . . . . . .     1099-S
Excess deferrals, excess contributions-distributions . . . .   1099-R               —Securities . . . . . . . . . . . . . . . . . . . . . . . .     1099-B
Exercise of incentive stock option under section 422(b)  . .   3921                Section 1035 exchange. . . . . . . . . . . . . . . . . . .       1099-R
Fees—employee . . . . . . . . . . . . . . . . . . . . . .      W-2                 Seller’s investment in life insurance contract . . . . . . . .   1099-SB
Fees—nonemployee . . . . . . . . . . . . . . . . . . . .       1099-NEC            SEP contributions   . . . . . . . . . . . . . . . . . . . . .    W-2, 5498
Fishing boat crew members proceeds     . . . . . . . . . . .   1099-MISC           SEP distributions . . . . . . . . . . . . . . . . . . . . . .    1099-R
Fish purchases for cash  . . . . . . . . . . . . . . . . . .   1099-MISC           Severance pay . . . . . . . . . . . . . . . . . . . . . . .      W-2
Foreclosures . . . . . . . . . . . . . . . . . . . . . . . .   1099-A              Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . .     W-2

Gen. Instr. for Certain Info. Returns (2023)                                   -29-

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Type of Payment                                                Report on Form
SIMPLE contributions. . . . . . . . . . . . . . . . . . . .   W-2, 5498
SIMPLE distributions . . . . . . . . . . . . . . . . . . . .  1099-R
Student loan interest . . . . . . . . . . . . . . . . . . . . 1098-E
Substitute payments in lieu of dividends or tax-exempt 
interest . . . . . . . . . . . . . . . . . . . . . . . . . .  1099-MISC
Supplemental unemployment. . . . . . . . . . . . . . . .      W-2
Tax refunds—state and local . . . . . . . . . . . . . . . .   1099-G
Third party network transactions . . . . . . . . . . . . . .  1099-K
Tips. . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-2
Traditional IRA contributions . . . . . . . . . . . . . . . . 5498
Traditional IRA distributions . . . . . . . . . . . . . . . . 1099-R
Transfer of stock acquired through an employee stock 
purchase plan under section 423(c)    . . . . . . . . . . .   3922
Tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . 1098-T
Unemployment benefits   . . . . . . . . . . . . . . . . . .   1099-G
Vacation allowance—employee      . . . . . . . . . . . . . .  W-2
Vacation allowance—nonemployee      . . . . . . . . . . . .   1099-NEC
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . .   W-2

                                                                             -30- Gen. Instr. for Certain Info. Returns (2023)

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Index
 
                                     Guide to Information Returns   26   Penalties 9 19, 
A                                                                        Private delivery services 6
Account number box   14              H
                                     Help 23                             Q
B                                                                        Qualified settlement funds  4
Backup withholding   2 18 19, ,      I
                                     Information returns, other 6        S
C                                                                        State and local tax departments                   7
Corporations, payments to 21         K                                   Statement mailing requirements                    15, 
Corrected returns, how to file  10   Keeping copies  8                    16
                                                                         Statements to recipients  2 15 16,              , 
D                                    L                                   Substitute forms  2 10 15 16, , , 
                                                                         Successor/predecessor reporting                    3
Due dates 6 8 16,  ,                 Limited liability company (LLC) 13, 
                                       14
                                                                         T
E                                    Logos or substitute statements  15, 
                                       16                                Taxpayer Advocate  24
Electronic reporting 8                                                   Taxpayer identification number 
Extension to file 7                  M                                    (TIN) 13 18, 
Extension to furnish statements 18                                       Telephone numbers on 
                                     Mailing forms 8                      statements    15
F                                                                        TIN Matching  2
                                     N
FATCA filing requirements 4 13 14, ,                                     Transmitters, paying agents, etc.                 8
Filing returns 7                     Names, TINs, etc. 13
FIRE System  8                       Nominee/middleman   3               V
Foreign intermediaries, payments                                         Void returns  11
  made through    22                 O
Foreign person, payment to 4         Ordering forms 24                   W
Form 1096 2 7, 
                                                                         When to file 6 8, 
Form 945 19                          P                                   When to furnish statements                      16
Form W-9  14                         Paper document reporting     9      Where to file 7
Forms, how to get    24              Partnerships, payments to    21     Who must file 3 9, 
                                     Payee statements  2 15 16, ,        Widely held fixed investment trusts                 4
G                                    Payments made through foreign       Withholding, backup 2 18 19, , 
Grantor trusts 21                      intermediaries  23

                                                     -31-

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