Instructions For Form 1099-B - 2006 Page 2
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26Instructions for Payers
File Copy A of this form with the IRS by February 28,
General and specific form instructions are provided as
2007. If you file electronically, the due date is April 2,
separate products. The products you should use for
2007. To file electronically, you must have software
2006 are the General Instructions for Forms 1099,
that generates a file according to the specifications in
1098, 5498, and W-2G and the 2006 Instructions for
Pub. 1220, Specifications for Filing Forms 1098, 1099,
Form 1099-B. A chart in the general instructions gives
5498, and W-2G Electronically or Magnetically. IRS
a quick guide to which form must be filed to report a
does not provide a fill-in form option.
particular payment. To order these instructions and
additional forms, call 1-800-TAX-FORM
Foreign recipient. If the recipient of the proceeds is a
(1-800-829-3676).
nonresident alien, you may have to withhold federal
income tax and file Form 1042-S, Foreign Person’s
Caution: Because paper forms are scanned during
U.S. Source Income Subject to Withholding. See the
processing, you cannot file with the IRS Forms 1096,
Instructions for Form 1042-S and Pub. 515,
1098, 1099, or 5498 that you print from the IRS
Withholding of Tax on Nonresident Aliens and Foreign
website.
Entities.
Due dates. Furnish Copy B of this form to the
recipient by January 31, 2007.
Printed on recycled paper
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