Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30(NCMEC). Photographs of missing children selected by
normal threshold for filing Form 1099 or Form W-2G. For
the NCMEC may appear in instructions on pages that
how to report backup withholding, see
part
N.
would otherwise be blank. You can help bring these
Substitute Statements to Recipients
children home by looking at the photographs and calling
800-THE-LOST (800-843-5678) if you recognize a child.
If you are using a substitute form to furnish information
statements to recipients (generally Copy B), be sure your
Available Products
substitute statements comply with the rules in Pub. 1179.
In addition to these general instructions, which contain
Pub. 1179, which is revised annually, explains the
general information concerning Forms 1096, 1097, 1098,
requirements for format and content of substitute
1099, 3921, 3922, 5498, and W-2G, we provide specific
statements to recipients. See
part M
for additional
form instructions as separate products. Get the
information.
instructions you need for completing a specific form from
Taxpayer Identification Number (TIN) Matching
the following list of separate instructions.
Instructions for Form 1097-BTC.
TIN Matching allows a payer or authorized agent who is
Instructions for Form 1098.
required to file Forms 1099-B, DIV, INT, K, MISC, OID,
Instructions for Form 1098-C.
and/or PATR, which report income subject to backup
Instructions for Forms 1098-E and 1098-T.
withholding, to match TIN and name combinations with
Instructions for Form 1098-Q.
IRS records before submitting the forms to the IRS. TIN
Instructions for Forms 1099-A and 1099-C.
Matching is one of the e-services products that is offered
Instructions for Form 1099-B.
and is accessible through the IRS website. For program
Instructions for Form 1099-CAP.
guidelines, see Pub. 2108-A, or go to
IRS.gov
and enter
Instructions for Form 1099-DIV.
keyword “TIN matching” in the upper right corner. It is
Instructions for Form 1099-G.
anticipated that payers who validate the TIN and name
Instructions for Form 1099-H
combinations before filing information returns will receive
Instructions for Forms 1099-INT and 1099-OID.
fewer backup withholding (CP2100) notices and penalty
Instructions for Form 1099-K.
notices. E-services technical support is available by
Instructions for Form 1099-LTC.
calling 866-255-0654.
Instructions for Form 1099-MISC.
Instructions for Form 1099-PATR.
A. Who Must File
Instructions for Form 1099-Q.
See the separate specific instructions for each form.
Instructions for Forms 1099-QA and 5498-QA.
Instructions for Forms 1099-R and 5498.
Nominee/middleman returns. Generally, if you receive
Instructions for Form 1099-S.
a Form 1099 for amounts that actually belong to another
Instructions for Forms 1099-SA and 5498-SA.
person, you are considered a nominee recipient. You
Instructions for Forms 3921 and 3922.
must file a Form 1099 with the IRS (the same type of Form
Instructions for Form 5498-ESA.
1099 you received) for each of the other owners showing
Instructions for Forms W-2G and 5754.
the amounts allocable to each. You must also furnish a
Form 1099 to each of the other owners. File the new Form
You can also obtain the latest developments for each of
1099 with Form 1096 with the Internal Revenue Service
the forms and instructions listed here by visiting their
Center for your area. On each new Form 1099, list
information pages at IRS.gov. See the separate
yourself as the “payer” and the other owner as the
instructions for each form on the webpage via the link.
“recipient.” On Form 1096, list yourself as the “Filer.” A
spouse is not required to file a nominee return to show
See
How To Get Forms, Publications, and Other
amounts owned by the other spouse. The nominee, not
Assistance, later.
the original payer, is responsible for filing the subsequent
Forms 1099 to show the amount allocable to each owner.
Guide to Information Returns
See the chart, later, for a brief summary of information
Successor/predecessor reporting. A successor
return reporting rules.
business entity (a corporation, partnership, or sole
proprietorship) and a predecessor business entity (a
Use Form 1096 To Send Paper Forms to the IRS
corporation, partnership, or sole proprietorship) may
agree that the successor will assume all or some of the
You must send Copies A of all paper Forms 1097, 1098,
predecessor's information reporting responsibilities. This
1099, 3921, 3922, 5498, and W-2G to the IRS with Form
would permit the successor to file one Form 1097, 1098,
1096, Annual Summary and Transmittal of U.S.
1099, 3921, 3922, 5498, or W-2G for each recipient
Information Returns. Instructions for completing Form
1096 are contained on Form 1096. Also see
part
E.
combining the predecessor's and successor's reportable
amounts, including any withholding. If they so agree and
Reporting Backup Withholding on Forms 1099
the successor satisfies the predecessor's obligations and
and W-2G
the conditions described on this page, the predecessor
does not have to file the specified information returns for
If you backup withhold on a payment, you must file the
the acquisition year. If the successor and predecessor do
appropriate Form 1099 or Form W-2G with the IRS and
not agree, or if the requirements described are not met,
furnish a statement to the recipient to report the amount of
the predecessor and the successor each must file Forms
the payment and the amount withheld. This applies even
1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their
though the amount of the payment may be below the
-2-
Gen. Instr. for Certain Info. Returns (2018)
ADVERTISEMENT
0 votes
Related Articles
Related forms
General Instructions For Certain Information Returns (forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017
Financial
Form Wv-1096 - Annual Summary And Transmittal Of W-2g Backup Withholding On Certain Gambling Winnings
Financial
Related Categories
Parent category: Financial