Form 1099-K - Merchant Card And Third Party Network Payments

Form 1099-K - Merchant Card And Third Party Network Payments - 2011 Page 6

Instructions for Payment Settlement Entity/

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

2012. If you file electronically, the due date is April 2,

Third Party Payer

2012. To file electronically, you must have software that

General and specific form instructions are provided as

generates a file according to the specifications in Pub.

separate products. The products you should use to

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

complete Form 1099-K are the 2011 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.

2011 Instructions for Form 1099-K. A chart in the

Need help? If you have questions about reporting on

general instructions gives a quick guide to which form

Form 1099-K, call the information reporting customer

must be filed to report a particular payment. To order

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

these instructions and additional forms, visit IRS.gov or

(not toll free). For TTY/TDD equipment, call

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

For the latest developments regarding Form 1099-K

website.

that may occur after these instructions are printed, visit

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

by January 31, 2012.

Form 1099-K - Merchant Card And Third Party Network Payments - 2011 Page 6