Instructions For Forms 1099-Sa And 5498-Sa - 2006 (Page 8 of 25) in pdf

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Form W-2 reporting wages and other employee

D. Where To File

compensation.

•

Forms 1042-S and 1000 reporting income to foreign persons.

Except for Form 1098-C, send all information returns filed on

•

Form 2439 reporting undistributed long-term capital gains of

paper to the following:

a regulated investment company or real estate investment trust.

•

Schedule K-1 of Form 1065 or 1065-B reporting distributive

shares to members of a partnership.

Use the following

If your principal business, office or

•

Schedule K-1 of Form 1041 reporting distributions to

Internal Revenue

agency, or legal residence in the case of

beneficiaries of trusts or estates.

Service Center

an individual, is located in

•

Schedule K-1 of Form 1120S reporting distributive shares to

address

shareholders of S corporations.

•

Schedule K of Form 1120-IC-DISC reporting actual and

constructive distributions to shareholders and deferred DISC

Alabama, Arizona, Arkansas, Connecticut,

income.

Delaware, Florida, Georgia, Kentucky,

•

Schedule Q of Form 1066 reporting income from a REMIC to

Louisiana, Maine, Massachusetts,

a residual interest holder.

Mississippi, New Hampshire, New Jersey,

Austin, TX 73301

New Mexico, New York, North Carolina,

Ohio, Pennsylvania, Rhode Island, Texas,

C. When To File

Vermont, Virginia, West Virginia

File Forms 1098, 1099, or W-2G on paper or magnetic media

Alaska, California, Colorado, District of

by February 28, 2007 (April 2, 2007, if filing electronically). Also

Columbia, Hawaii, Idaho, Illinois, Indiana,

file Form 1096 with paper forms. Brokers may file Forms 1096

Iowa, Kansas, Maryland, Michigan,

and 1099-B anytime after the reporting period they elect to

Kansas City, MO

Minnesota, Missouri, Montana, Nebraska,

adopt (month, quarter, or year), but not later than the due date.

64999

Nevada, North Dakota, Oklahoma, Oregon,

File Form 1096 with Forms 5498, 5498-ESA, and 5498-SA by

South Carolina, South Dakota, Tennessee,

May 31, 2007.

Utah, Washington, Wisconsin, Wyoming

You will meet the requirement to file if the form is properly

addressed and mailed on or before the due date. If the regular

due date falls on a Saturday, Sunday, or legal holiday, file by

If your legal residence or principal place of business or

the next business day. A business day is any day that is not a

principal office or agency is outside the United States, file with

Saturday, Sunday, or legal holiday. See part M on page GEN-9

the Internal Revenue Service Center, Austin, TX 73301.

about providing Forms 1098, 1099, 5498, and W-2G or

Form 1098-C. Send all Forms 1098-C filed on paper to the

statements to recipients.

Internal Revenue Service Center, Ogden, UT 84201-0027.

Private delivery services. You can use certain private delivery

Returns filed magnetically. Send all information returns filed

services designated by the IRS to meet the “timely mailing as

magnetically to Enterprise Computing Center — Martinsburg,

timely filing” rule for information returns. The list includes only

Information Reporting Program, 230 Murall Drive,

the following:

•

Kearneysville, WV 25430.

DHL Worldwide Express (DHL): DHL “Same Day” Service;

DHL Next Day 10:30 AM; DHL Next Day 12:00 PM; DHL Next

State and local tax departments. Contact the applicable state

Day 3:00 PM; and DHL 2nd Day Service.

and local tax department as necessary for reporting

•

Federal Express (FedEx): FedEx Priority Overnight, FedEx

requirements and where to file Copy 1 (Forms 1099-MISC and

Standard Overnight, FedEx 2 Day, FedEx International Priority,

1099-R). Generally, the state or local tax department you need

and FedEx International First.

to contact will be located in the recipient’s state of legal

•

United Parcel Service (UPS): UPS Next Day Air, UPS Next

residence.

Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS

Worldwide Express Plus, and UPS Worldwide Express.

E. Filing Returns With the IRS

The private delivery service can tell you how to get written

proof of the mailing date.

The IRS strongly encourages the quality review of data before

filing to prevent erroneous notices from being mailed to payees

Private delivery services cannot deliver items to P.O.

(or others for whom information is being reported).

boxes. You must use the U.S. Postal Service to mail any

item to an IRS P.O. box address.

If you must file any Form 1098, 1099, 5498, or W-2G with

CAUTION

the IRS and you are filing paper forms, you must send a Form

Reporting period. Forms 1098, 1099, and W-2G are used to

1096 with each type of form as the transmittal document. You

report amounts received, paid, credited, donated, or canceled in

must group the forms by form number and submit each group

the case of Form 1099-C during the calendar year. Forms 5498,

with a separate Form 1096. For example, if you file Forms

5498-ESA, and 5498-SA are used to report amounts

1098, 1099-A, and 1099-MISC, complete one Form 1096 to

contributed and the fair market value of an account for the

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

calendar year.

Forms 1099-MISC. Specific instructions for completing Form

Extension. For paper or electronic/magnetic media filing, you

1096 are included on the form. Also, see Transmitters, paying

can get a 30-day extension of time to file by sending Form

agents, etc. on page GEN-5. For information about filing

8809, Application for Extension of Time To File Information

corrected returns, see part H, Corrected Returns on Paper

Returns, to the address shown on Form 8809. No signature or

Forms on page GEN-6.

explanation is required for the extension. However, you must

If you are filing on magnetic media, Form 4804, Transmittal

file Form 8809 by the due date of the returns in order to get the

of Information Returns Reported Magnetically, must accompany

30-day extension. Under certain hardship conditions you may

your submissions.

apply for an additional 30-day extension. See Form 8809 for

more information.

Form 4804 is no longer required if you file information

TIP

returns electronically. See part F on page GEN-5.

If you are requesting extensions of time to file for more

TIP

than 50 payers, you must submit the extension requests

magnetically or electronically. See Pub. 1220.

For information on the preparation of transmittal documents

For information on extensions for providing statements to

for magnetic media and paper document reporting (Forms 4804

recipients, see Extension on page GEN-11.

and 1096), see Rev. Proc. 84-24, 1984-1 C.B. 465.

GEN-4

Instructions For Forms 1099-Sa And 5498-Sa - 2006 Page 8

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