General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017
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282017
Department of the Treasury
Internal Revenue Service
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
Forms 1099-B, 1099-S, and 1099-MISC (if amounts are
unless otherwise noted.
reported in box 8 or 14) is February 15, 2018. This also
applies to statements furnished as part of a consolidated
Contents
Page
reporting statement. See the
Guide to Information Returns
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
for due dates for all returns.
Items You Should Note
1
. . . . . . . . . . . . . . . . . . . . . . .
Electronic filing. E-filers are reminded that using the
Guide to Information Returns
2
. . . . . . . . . . . . . . . . . . .
FIRE System requires following the specifications
A. Who Must File
2
. . . . . . . . . . . . . . . . . . . . . . . . . . .
contained in Pub. 1220. Also, the IRS does not provide a
fill-in form option for most forms covered by these
B. Other Information Returns
5
. . . . . . . . . . . . . . . . . . .
instructions, however see
Online fillable forms
in Part E,
C. When to File
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
later. See part F for information on e-file.
D. Where to File
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payee. Throughout these instructions, the term “payee”
E. Filing Returns With the IRS
7
. . . . . . . . . . . . . . . . . .
means any recipient of Forms 1097, 1098, 1099, 3921,
F. Electronic Reporting
8
. . . . . . . . . . . . . . . . . . . . . . .
3922, 5498, or W-2G including beneficiaries, borrowers,
G. Paper Document Reporting
9
. . . . . . . . . . . . . . . . . .
debtors, donors, employees, insureds, participants,
H. Corrected Returns on Paper Forms
10
. . . . . . . . . . .
policyholders, shareholders, students, transferors, and
I. Void Returns
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
winners.
J. Recipient Names and Taxpayer Identification
Where to file. All information returns filed on paper will
Numbers (TINs)
10
. . . . . . . . . . . . . . . . . . . . . . . .
be filed with only two Internal Revenue Service Centers:
K. Filer's Name, Taxpayer Identification Number
Austin, TX, and Kansas City, MO. See part D and Form
(TIN), and Address
13
. . . . . . . . . . . . . . . . . . . . . .
1096, Annual Summary and Transmittal of U.S.
L. Account Number Box on Forms
13
. . . . . . . . . . . . . .
Information Returns.
M. Statements to Recipients (Beneficiaries,
Borrowers, Debtors, Donors, Employees,
Items You Should Note
Insureds, Participants, Payers, Policyholders,
Shareholders, Students, Transferors, or
Photographs of Missing Children
Winners on Certain Forms)
13
. . . . . . . . . . . . . . . .
The Internal Revenue Service is a proud partner with the
N. Backup Withholding
16
. . . . . . . . . . . . . . . . . . . . . .
National Center for Missing and Exploited Children.
O. Penalties
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Photographs of missing children selected by the Center
P. Payments to Corporations and Partnerships
19
. . . . .
may appear in instructions on pages that would otherwise
Q. Earnings on Any IRA, Coverdell ESA, ABLE
be blank. You can help bring these children home by
Account, Archer MSA, or HSA
19
. . . . . . . . . . . . . .
looking at the photographs and calling 1-800-THE-LOST
R. Certain Grantor Trusts
20
(1-800-843-5678) if you recognize a child.
. . . . . . . . . . . . . . . . . . . .
S. Special Rules for Reporting Payments Made
Available Products
Through Foreign Intermediaries and Foreign
In addition to these general instructions, which contain
Flow-Through Entities on Form 1099
20
. . . . . . . . .
general information concerning Forms 1096, 1097, 1098,
T. How To Get Tax Help
22
. . . . . . . . . . . . . . . . . . . . .
1099, 3921, 3922, 5498, and W-2G, we provide specific
Guide to Information Returns (If any date shown
form instructions as separate products. Get the
falls on a Saturday, Sunday, or legal holiday,
instructions you need for completing a specific form from
the due date is the next business day.)
24
. . . . . . . .
the following list of separate instructions.
Index
28
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 1097-BTC.
Future Developments
Instructions for Form 1098.
Instructions for Form 1098-C.
For the latest information about developments related to
Instructions for Forms 1098-E and 1098-T.
the General Instructions for Certain Information Returns
Instructions for Form 1098-Q.
after they were published, go to
General Instructions for
Instructions for Forms 1099-A and 1099-C.
Certain Information
Returns.
Instructions for Form 1099-B.
Reminders
Instructions for Form 1099-CAP.
Instructions for Form 1099-DIV.
Due date for certain statements sent to recipients.
Instructions for Form 1099-G.
The due date for furnishing statements to recipients for
Instructions for Forms 1099-INT and 1099-OID.
Jan 11, 2017
Cat. No. 27976F
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