Instructions For Form 1099-Patr - 2000 (Page 2 of 3) in pdf

Instructions For Form 1099-Patr - 2000 Page 2

Payers, Please Note—

To help make it easier for you to get only the information you

Due dates. Furnish Copy B of this form to the recipient by

need to complete the Forms 1099, 1098, 5498, and W-2G

January 31, 2001. File Copy A of this form with the IRS by

you file, we are now providing general and specific form

February 28, 2001. If you file electronically, the due date is

instructions as separate products. The new products you

April 2, 2001.

should use for 2000 are the General Instructions for Forms

Foreign recipient. If you make payments to a foreign

1099, 1098, 5498, and W-2G, which contains general

person, you may have to withhold Federal income tax and

information concerning Form 1099-PATR and other forms in

report on Form 1042-S, Foreign Person’s U.S. Source

the 1099 series, and the separate specific instructions for

Income Subject to Withholding. See the Instructions for

each information return you file. Specific information needed

Form 1042-S and Pub. 515, Withholding of Tax on

to complete this form is given in the 2000 Instructions for

Nonresident Aliens and Foreign Corporations.

Form 1099-PATR. A chart in the general instructions gives a

quick guide to which form must be filed to report a particular

payment. You can order those instructions and additional

forms by calling 1-800-TAX-FORM (1-800-829-3676). You

can also get forms and instructions from the IRS’s Internet

Web Site at

Caution: Because the IRS processes paper for ms by

machine (optical character recognition equipment), you

cannot file with the IRS For ms 1096, 1098, 1099, or 5498

that you print from the IRS’s Inter net Web Site.

Instructions For Form 1099-Patr - 2000 Page 2