General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017 Page 23

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instructions must be retained as long as their contents
Use the online Internal Revenue Code, regulations, or
may become material in the administration of any Internal
other official guidance.
Revenue law. Generally, tax returns and return
View Internal Revenue Bulletins (IRBs) published in the
information are confidential, as required by section 6103.
last few years.
The time needed to complete and file the following forms
Sign up to receive local and national tax news by email.
will vary depending on individual circumstances. The
estimated average times are:
Comments and Suggestions
We welcome your comments about this publication and
1096
14 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1097-BTC*
19 minutes
your suggestions for future editions.
. . . . . . . . . . . . . . . . . . . . . . . . .
1098
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You can write to us at the following address.
1098-C*
18 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
1098-E
7 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Internal Revenue Service
1098-MA
14 minutes
. . . . . . . . . . . . . . . . . . . . . . . . .
Tax Forms and Publications Division
1098-Q
8 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1111 Constitution Ave. NW, IR-6526
1098-T
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-A
9 minutes
Washington, DC 20224
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-B
25 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-C
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
We respond to many letters by telephone. Therefore, it
1099-CAP*
11 minutes
. . . . . . . . . . . . . . . . . . . . . . . . .
would be helpful if you would include your daytime phone
1099-DIV
23 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
number, including the area code, in your correspondence.
1099-G
18 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-INT
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
You can send your comments from
1099-K
27 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
formspubs. Click on “More Information” and then on “Give
1099-LTC
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . .
us feedback.”
1099-MISC
18 minutes
. . . . . . . . . . . . . . . . . . . . . . . .
1099-OID
13 minutes
Although we cannot respond individually to each
. . . . . . . . . . . . . . . . . . . . . . . . .
1099-PATR
15 minutes
. . . . . . . . . . . . . . . . . . . . . . . .
comment received, we do appreciate your feedback and
1099-Q
13 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
will consider your comments as we revise our tax
1099-QA
10 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
products.
1099-R
25 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-S
8 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Privacy Act and Paperwork Reduction Act Notice.
1099-SA
11 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
We ask for the information on these forms to carry out the
3921*
11 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Internal Revenue laws of the United States. You are
3922*
12 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498
24 minutes
required to give us the information. We need it to figure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498-ESA
7 minutes
and collect the right amount of tax.
. . . . . . . . . . . . . . . . . . . . . . . . .
5498-QA
11 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,
5498-SA
10 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . .
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,
W-2G
20 minutes
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H,
* Privacy Act does not pertain to this form.
6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T,
6050U, 6050W, and their regulations require you to file an
Burden estimates are based upon current statutory
information return with the IRS and furnish a statement to
requirements as of October 2016. Estimates of burden do
recipients. Section 6109 and its regulations require you to
not reflect any future legislative changes that may affect
provide your TIN on what you file.
the 2017 tax year. Any changes to burden estimates will
Routine uses of this information include giving it to the
be included in IRS’ annual Paperwork Reduction Act
Department of Justice for civil and criminal litigation, and
submission to the Office of Management and Budget
to cities, states, the District of Columbia, and U.S.
(OMB) and will be made publicly available on
commonwealths and possessions for use in administering
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
If you have comments concerning the accuracy of
agencies to enforce federal nontax criminal laws, or to
these time estimates or suggestions for making these
federal law enforcement and intelligence agencies to
forms simpler, we would be happy to hear from you. Send
combat terrorism. If you fail to provide this information in a
your comments to the Internal Revenue Service, Tax
timely manner, you may be subject to penalties.
Forms and Publications, SE:W:CAR:MP:TFP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
You are not required to provide the information
Do not send these forms to this address. Instead, see part
requested on a form that is subject to the Paperwork
D.
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
-23-
Gen. Instr. for Certain Info. Returns (2017)

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