Form 1099-K - Payment Card And Third Party Network Transactions

Form 1099-K - Payment Card And Third Party Network Transactions - 2013 Page 8

Instructions for Filer's-Payment Settlement

File Copy A of this form with the IRS by February 28,

2014. If you file electronically, the due date is March 31,

Entity/Electronic Payment Facilitator/Other

2014. To file electronically, you must have software that

Third Party

generates a file according to the specifications in Pub.

General and specific form instructions are provided

1220, Specifications for Filing Forms 1097, 1098, 1099,

separately. You should use the 2013 General

3921, 3922, 5498, 8935, and W-2G Electronically. The

Instructions for Certain Information Returns and the

IRS does not provide a fill-in form option.

2013 Instructions for Form 1099-K to complete

Need help? If you have questions about reporting on

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

Form 1099-K, call the information reporting customer

quick guide to which form must be filed to report a

service site toll free at 1-866-455-7438 or 304-263-8700

particular payment. To order these instructions and

(not toll free). Persons with a hearing or speech

additional forms, go to or call

disability with access to TTY/TDD equipment can call

1-800-TAX-FORM (1-800-829-3676).

304-579-4827 (not toll free). The hours of operation are

Caution: Because paper forms are scanned during

Monday through Friday from 8:30 a.m. to 4:30 p.m.,

processing, you cannot file Forms 1096, 1097, 1098,

Eastern time.

1099, 3921, 3922, or 5498 that you print from the IRS

website.

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

by January 31, 2014.

Form 1099-K - Payment Card And Third Party Network Transactions - 2013 Page 8