Instructions For Form 1099-Patr - 2006 Page 2
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25Instructions for Payers
File Copy A of this form with the IRS by February 28, 2007.
General and specific form instructions are provided as
If you file electronically, the due date is April 2, 2007. To file
separate products. The products you should use to complete
electronically, you must have software that generates a file
Form 1099-PATR are the 2006 General Instructions for
according to the specifications in Pub. 1220, Specifications
Forms 1099, 1098, 5498, and W-2G, and the 2006
for Filing Forms 1098, 1099, 5498, and W-2G Electronically
Instructions for Form 1099-PATR. A chart in the general
or Magnetically. IRS does not provide a fill-in form option.
instructions gives a quick guide to which form must be filed
to report a particular payment. To order these instructions
Foreign recipient. If the recipient is a nonresident alien, you
and additional forms, call 1-800-TAX-FORM
may have to withhold federal income tax and file Form
(1-800-829-3676).
1042-S, Foreign Person’s U.S. Source Income Subject to
Caution: Because paper forms are scanned during
Withholding. See the Instructions for Form 1042-S and Pub.
515, Withholding of Tax on Nonresident Aliens and Foreign
processing, you cannot file Forms 1096, 1098, 1099, or 5498
that you download and print from the IRS 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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