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Instructions for Payers
What’s new. This form is used to provide information File Copy A of this form with the Internal Revenue
to current and former employees to whom you made Service within 90 days of payment, or, if later, by
payments of any money or other property for certain March 23, 2009. If you file electronically, you must
claims made in certain bankruptcy proceedings. have software that generates a file according to the
specifications in Announcement 2009-7, 2009-10
Specific form instructions are provided as a separate
I.R.B., Update and Correction to Pub. 1220,
product. You should use the Instructions for Form
Specifications for Filing Forms 1098, 1099, 5498, and
8935 (March 2009), to complete this form. To order
W-2G Electronically, containing formatting information
these instructions and additional forms, visit the IRS
for Form 8935. IRS does not provide a fill-in form
website at www.irs.gov or call 1-800-TAX-FORM
option.
(1-800-829-3676).
Need help? If you have questions about reporting on
Due dates. Furnish Copy B of this form to the
Form 8935, call the information reporting customer
recipient within 90 days of payment, or, if later, by
service site toll free at 1-866-455-7438 or
March 23, 2009.
304-263-8700 (not toll free). For TTY/TDD equipment,
call 304-579-4827 (not toll free).
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