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

You can order information returns and instructions

If your principal business,

online at , or you can mail an

office or agency, or legal

Use the following address

order to the address in part T.

residence in the case of an

individual, is located in

See Pub. 1179 for specifications for private printing of

▼

substitute information returns. You may not request

special consideration. Only forms that conform to the

Alabama, Arizona, Arkansas,

official form and the specifications in Pub. 1179 are

Connecticut, Delaware, Florida,

acceptable for filing with the IRS.

Georgia, Kentucky, Louisiana,

Maine, Massachusetts,

Department of the Treasury

Online fillable forms. Due to the very low volume of

Mississippi, New Hampshire,

Internal Revenue Service

paper Forms 1098-MA, 1099-CAP, 1099-LTC, 1099-QA,

New Jersey, New Mexico, New

Center

1099-SA, 5498-ESA, 5498-QA, and 5498-SA received

York, North Carolina, Ohio,

Austin, TX 73301

and processed by the IRS each year, these forms have

Pennsylvania, Rhode Island,

been converted to online fillable PDFs. You may fill out

Texas, Vermont, Virginia,

these forms, found online at , and

West Virginia

send Copy B to each recipient. For filing with the IRS,

Alaska, California, Colorado,

follow your usual procedures for filing electronically if you

District of Columbia, Hawaii,

are filing 250 or more of a form type. If you are filing any of

Idaho, Illinois, Indiana, Iowa,

these forms on paper due to a low volume of recipients,

Kansas, Maryland, Michigan,

Department of the Treasury

for these forms only, you may send a black-and-white

Minnesota, Missouri, Montana,

Internal Revenue Service

Copy A with form 1096 that you print from the IRS

Nebraska, Nevada, North

Center

website. See part G for paper document reporting.

Dakota, Oklahoma, Oregon,

Kansas City, MO 64999

South Carolina, South Dakota,

Transmitters, paying agents, etc. A transmitter,

Tennessee, Utah, Washington,

service bureau, paying agent, or disbursing agent

Wisconsin, Wyoming

(hereafter referred to as “agent”) may sign Form 1096 on

behalf of any person required to file (hereafter referred to

as “payer”) if the conditions in (1) and (2) below are met.

If your legal residence or principal place of business or

1. The agent has the authority to sign the form under

principal office or agency is outside the United States, file

an agency agreement (oral, written, or implied) that is

with the Department of the Treasury, Internal Revenue

valid under state law.

Service Center, Austin, TX 73301.

2. The agent signs the form and adds the caption “For:

State and local tax departments. Contact the

(Name of payer).”

applicable state and local tax department as necessary for

Signing of the form by an authorized agent on behalf of

reporting requirements and where to file.

the payer does not relieve the payer of the liability for

penalties for not filing a correct, complete, and timely

E. Filing Returns With the IRS

Form 1096 and accompanying returns.

The IRS strongly encourages the quality review of data

Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, or

before filing to prevent erroneous notices from being

acceptable substitute statements to recipients issued by a

mailed to payees (or others for whom information is being

service bureau or agent should show the same payer's

reported).

name as shown on the information returns filed with the

IRS.

If you must file any Form 1097, 1098, 1099, 3921,

3922, 5498, or W-2G with the IRS and you are filing paper

For information about the election to report and deposit

forms, you must send a Form 1096 with each type of form

backup withholding under the agent's TIN and how to

as the transmittal document. You must group the forms by

prepare forms if the election is made, see Rev. Proc.

form number and submit each group with a separate Form

84-33, 1984-1 C.B. 502, and the Instructions for Form

1096. For example, if you file Forms 1098, 1099-A, and

945.

1099-MISC, complete one Form 1096 to transmit Forms

Keeping copies. Generally, keep copies of information

1098, another for Forms 1099-A, and a third for Forms

returns you filed with the IRS or have the ability to

1099-MISC. Specific instructions for completing Form

reconstruct the data for at least 3 years, 4 years for Form

1096 are included on the form. Also, see

Transmitters,

1099-C, from the due date of the returns. Keep copies of

paying agents, etc.

later. For information about filing

information returns for 4 years if backup withholding was

corrected paper returns, see

Part

imposed.

Because the IRS processes paper forms by

Shipping and mailing. Send the forms to the IRS in a

machine (optical character recognition

flat mailing (not folded). If you are sending many forms,

equipment), you cannot file Form 1096 or Copy A

CAUTION

you may send them in conveniently sized packages. On

of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you

each package, write your name, number the packages

print from the IRS website, but see Online fillable forms,

consecutively, and place Form 1096 in package number

later. However, you can use Copy B from those sources to

one. Postal regulations require forms and packages to be

provide recipient statements.

sent by First-Class Mail.

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Gen. Instr. for Certain Info. Returns (2017)

General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017 Page 7

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