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

Form 1099-K - Payment Card And Third Party Network Transactions - 2012 Page 6

Instructions for Payment Settlement Entity/

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

2013. If you file electronically, the due date is April 1,

Electronic Payment Facilitator/Other third

2013. To file electronically, you must have software that

party

generates a file according to the specifications in Pub.

General and specific form instructions are provided as

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

separate products. The products you should use to

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

complete Form 1099-K are the 2012 General

IRS does not provide a fill-in form option.

Instructions for Certain Information Returns and the

Need help? If you have questions about reporting on

2012 Instructions for Form 1099-K. A chart in the

Form 1099-K, call the information reporting customer

general instructions gives a quick guide to which form

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

must be filed to report a particular payment. To order

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

these instructions and additional forms, visit IRS.gov or

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

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

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

Caution: Because paper forms are scanned during

Eastern time.

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

For the latest developments regarding Form 1099-K

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

that may occur after these instructions are printed, visit

website.

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

by January 31, 2013.

Form 1099-K - Payment Card And Third Party Network Transactions - 2012 Page 6