Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018

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2018
Department of the Treasury
Internal Revenue Service
General Instructions for
Certain Information Returns
(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Section references are to the Internal Revenue Code
1099-DIV, 1099-G, 1099-INT&OID, 1099-K, 1099-MISC,
unless otherwise noted.
1099-PATR, 1099-R&5498, 1099-S, and 3921.
Contents
Page
New mailing address for Kansas City, MO. Go to
part
D
for the new mailing address for paper filed information
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
returns.
Items You Should Note
1
. . . . . . . . . . . . . . . . . . . . . . .
Backup withholding rate change. P.L. 115-97 lowered
Guide to Information Returns
2
. . . . . . . . . . . . . . . . . . .
the backup withholding rate to 24%. For more information
A. Who Must File
2
. . . . . . . . . . . . . . . . . . . . . . . . . . .
on backup withholding, go to
part
N.
B. Other Information Returns
6
. . . . . . . . . . . . . . . . . . .
Form 1099-H. Information about Form 1099-H and its
C. When To File
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
separate instructions has been added where appropriate.
D. Where To File
6
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Future Developments
E. Filing Returns With the IRS
7
. . . . . . . . . . . . . . . . . .
F. Electronic Reporting
8
. . . . . . . . . . . . . . . . . . . . . . .
For the latest information about developments related to
G. Paper Document Reporting
9
the General Instructions for Certain Information Returns
. . . . . . . . . . . . . . . . . .
after they were published, go to
General Instructions for
H. Corrected Returns on Paper Forms
10
. . . . . . . . . . .
Certain Information Returns
at
IRS.gov/
I. Void Returns
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099generalinstructions.
J. Recipient Names and Taxpayer Identification
Reminders
Numbers (TINs)
12
. . . . . . . . . . . . . . . . . . . . . . . .
K. Filer's Name, Taxpayer Identification Number
Due date for certain statements sent to recipients.
(TIN), and Address
13
. . . . . . . . . . . . . . . . . . . . . .
The due date for furnishing statements to recipients for
L. Account Number Box on Forms
13
. . . . . . . . . . . . . .
Forms 1099-B, 1099-S, and 1099-MISC (if amounts are
M. Statements to Recipients (Beneficiaries,
reported in box 8 or 14) is February 15, 2019. This also
Borrowers, Debtors, Donors, Employees,
applies to statements furnished as part of a consolidated
Insureds, Participants, Payers, Policyholders,
reporting statement. See the
Guide to Information Returns
Shareholders, Students, Transferors, or
for due dates for all returns.
Winners on Certain Forms)
14
. . . . . . . . . . . . . . . .
Electronic filing. E-filers are reminded that using the
N. Backup Withholding
17
. . . . . . . . . . . . . . . . . . . . . .
FIRE System requires following the specifications
O. Penalties
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
contained in Pub. 1220. Also, the IRS does not provide a
P. Payments to Corporations and Partnerships
20
. . . . .
fill-in form option for most forms covered by these
Q. Earnings on Any IRA, Coverdell ESA, ABLE
instructions; however, see
Online fillable forms
in
part
E,
Account, Archer MSA, or HSA
20
. . . . . . . . . . . . . .
later. See
part F
for information on e-file.
R. Certain Grantor Trusts
20
. . . . . . . . . . . . . . . . . . . .
Payee. Throughout these instructions, the term “payee”
S. Special Rules for Reporting Payments Made
means any recipient of Forms 1097, 1098, 1099, 3921,
Through Foreign Intermediaries and Foreign
3922, 5498, or W-2G including beneficiaries, borrowers,
Flow-Through Entities on Form 1099
20
. . . . . . . . .
debtors, donors, employees, insureds, participants,
T. How To Get Tax Help
22
. . . . . . . . . . . . . . . . . . . . .
policyholders, shareholders, students, transferors, and
Guide to Information Returns (If any date shown
winners.
falls on a Saturday, Sunday, or legal holiday,
Where to file. All information returns filed on paper will
the due date is the next business day.)
25
. . . . . . . .
be filed with only two Internal Revenue Service Centers:
Index
30
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Austin, TX, and Kansas City, MO. See
part D
and Form
What’s New
1096, Annual Summary and Transmittal of U.S.
Information Returns.
Online fillable forms Copies 1, B, 2, C, and D. Copies
1, B, 2, C, and D, as applicable, to be furnished to
Items You Should Note
recipients and kept in filer's records, have been made
online fillable at
IRS.gov
for many forms referenced in
Photographs of Missing Children
these instructions. See the separate instructions for
The Internal Revenue Service is a proud partner with the
Forms 1098, 1098-E&T, 1098-Q, 1099-A&C, 1099-B,
National Center for Missing & Exploited Children®
Jan 29, 2018
Cat. No. 27976F

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