Instructions For Forms 1099-Sa And 5498-Sa - 2006 Page 2

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Instructions for Trustees/Payers
General and specific form instructions are provided as
Caution: Because paper for ms are scanned dur ing
separate products. The products you should use to
processing, you cannot file For ms 1096, 1098, 1099, or
complete Form 1099-SA are the 2006 General
5498 that you download and pr int from the IRS
Instructions for Forms 1099, 1098, 5498, and W-2G
website.
and the 2006 Instructions for Forms 1099-SA and
Due dates. Furnish Copy B of this form to the
5498-SA. A chart in the general instructions gives a
recipient by January 31, 2007.
quick guide to which form must be filed to report a
File Copy A of this form with the IRS by
particular payment. To order these instructions and
February 28, 2007. If you file electronically, the due
additional forms, call 1-800-TAX-FORM
date is April 2, 2007. To file electronically, you must
(1-800-829-3676).
have software that generates a file according to the
specifications in Pub. 1220, Specifications for Filing
Forms 1098, 1099, 5498, and W-2G Electronically or
Magnetically. IRS does not provide a fill-in form option.
Printed on recycled paper

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