General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017 Page 6
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285498-SA by May 31, 2018. Form 1096 must accompany
5498-ESA, 5498-QA, and 5498-SA are used to report
all paper submissions. See part E for paper and part F for
amounts contributed and the fair market value of an
electronic filing requirements.
account for the calendar year.
File Form 1099-MISC on paper or electronically
Extension of time to file. You can get an automatic
by January 31, 2018, if you are reporting
30-day extension of time to file by completing Form 8809.
!
nonemployee compensation in box 7.
The form may be submitted on paper, or through the FIRE
CAUTION
System either as a fill-in form or an electronic file. No
You will meet the requirement to file if the form is
signature or explanation is required for the extension.
properly addressed and mailed on or before the due date.
However, you must file Form 8809 by the due date of the
If the regular due date falls on a Saturday, Sunday, or
returns in order to get the 30-day extension. Under certain
legal holiday, file by the next business day. A business
hardship conditions you may apply for an additional
day is any day that is not a Saturday, Sunday, or legal
30-day extension. See the instructions for Form 8809 for
holiday. See part M about providing Forms 1097, 1098,
more information.
1099, 3921, 3922, 5498, and W-2G or statements to
For tax year 2017, requests for extensions of time
recipients.
to file Forms 1099-QA and 5498-QA may be filed
!
Private delivery services. You can use certain private
on paper only.
CAUTION
delivery services designated by the IRS to meet the
How to apply. As soon as you know that a 30-day
“timely mailing as timely filing” rule for information returns.
extension of time to file is needed, file Form 8809.
The list includes only the following.
Follow the instructions on Form 8809 and mail it to the
Federal Express (FedEx): FedEx First Overnight,
address listed in the instructions on the form or you can
FedEx Priority Overnight, FedEx Standard Overnight,
fax it. See the instructions for Form 8809 for more
FedEx 2 Day, FedEx International Next Flight Out, FedEx
information.
International Priority, FedEx International First, and FedEx
You can submit the extension request online through
International Economy.
the FIRE System. You are encouraged to submit requests
United Parcel Service (UPS): UPS Next Day Air Early
using the online fill-in form. See Pub. 1220, Part B, for
AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd
more information on filing online or electronically.
Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express
Extension for statements to recipients. For
Plus, and UPS Worldwide Express.
information on requesting an extension of time to furnish
DHL Express: DHL Express 9:00, DHL Express 10:30,
statements to recipients, see
Extension of time to furnish
DHL Express 12:00, DHL Express Worldwide, DHL
statements to recipients
under part M.
Express Envelope, DHL Import Express 10:30, DHL
Import Express 12:00, and DHL Import Express
D. Where to File
Worldwide.
The private delivery service can tell you how to get
Use the 3-line address for your state for mailing
written proof of the mailing date.
information returns.
!
Reporting period. Forms 1097, 1098, 1099, 3921, 3922,
CAUTION
and W-2G are used to report amounts received, paid,
Send all information returns filed on paper to the
credited, donated, transferred, or canceled, in the case of
following.
Form 1099-C, during the calendar year. Forms 5498,
-6-
Gen. Instr. for Certain Info. Returns (2017)
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