Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 6
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30one or more substantial U.S. owners, or in the case of a
For the IRS mailing address to use if you’re using a
Reporting Model 2 FFI, any account held by a passive
PDS, go to IRS.gov/PDSstreetAddresses.
NFFE that has one or more controlling persons that are
PDSs can't deliver items to P.O. boxes. You must
specified U.S. persons. See Regulations section
use the U.S. Postal Service to mail any item to an
!
1.1471-5(a) and an applicable Model 2 IGA.
IRS P.O. box address.
CAUTION
B. Other Information Returns
Reporting period. Forms 1097, 1098, 1099, 3921, 3922,
and W-2G are used to report amounts received, paid,
The income information you report on the following forms
credited, donated, transferred, or canceled, in the case of
must not be repeated on Forms 1099 or W-2G.
Form 1099-C, during the calendar year. Forms 5498,
Form W-2, reporting wages and other employee
5498-ESA, 5498-QA, and 5498-SA are used to report
compensation.
amounts contributed and the fair market value of an
Forms 1042-S and 1000, reporting income to foreign
account for the calendar year.
persons.
Form 2439, reporting undistributed long-term capital
Extension of time to file. You can get an automatic
gains of a regulated investment company (RIC) or real
30-day extension of time to file by completing Form 8809.
estate investment trust (REIT).
The form may be submitted on paper, or through the FIRE
Schedule K-1 of Forms 1065 or 1065-B, reporting
System either as a fill-in form or an electronic file. A
distributive shares to members of a partnership.
signature or explanation may be required for the
Schedule K-1 of Form 1041, reporting distributions to
extension. However, you must file Form 8809 by the due
beneficiaries of trusts or estates.
date of the returns in order to get the 30-day extension.
Schedule K-1 of Form 1120S, reporting distributive
Under certain hardship conditions you may apply for an
shares to shareholders of S corporations.
additional 30-day extension. See the instructions for Form
Schedule K of Form 1120-IC-DISC, reporting actual
8809 for more information.
and constructive distributions to shareholders and
For Form W-2, only one extension is allowed. No
deferred DISC income.
automatic extension is available. See the
!
Schedule Q of Form 1066, reporting income from a real
instructions for Form 8809.
estate mortgage investment conduit (REMIC) to a residual
CAUTION
interest holder.
For tax year 2018, requests for extensions of time
to file Forms 1099-QA and 5498-QA may be filed
!
C. When To File
on paper only.
CAUTION
File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on
How to apply. As soon as you know that a 30-day
paper by February 28, 2019, or April 1, 2019, if filing
extension of time to file is needed, file Form 8809.
electronically. File Forms 5498, 5498-ESA, 5498-QA, and
Follow the instructions on Form 8809 and mail it to the
5498-SA by May 31, 2019. Form 1096 must accompany
address listed in the instructions on the form. See the
all paper submissions. See
part E
for paper and
part F
for
instructions for Form 8809 for more information.
electronic filing requirements.
You can submit the extension request online through
File Form 1099-MISC on paper or electronically
the FIRE System. You are encouraged to submit requests
by January 31, 2019, if you are reporting
using the online fill-in form. See Pub. 1220, Part B, for
!
nonemployee compensation (NEC) in box 7.
more information on filing online or electronically.
CAUTION
Extension for statements to recipients. For
You will meet the requirement to file if the form is
information on requesting an extension of time to furnish
properly addressed and mailed on or before the due date.
statements to recipients, see
Extension of time to furnish
If the regular due date falls on a Saturday, Sunday, or
statements to recipients
under
part
M.
legal holiday, file by the next business day. A business
day is any day that is not a Saturday, Sunday, or legal
D. Where To File
holiday. See
part M
about providing Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G or statements to
Use the 3-line address for your state for mailing
recipients.
information returns.
!
Private delivery services (PDSs). You can use certain
CAUTION
PDSs designated by the IRS to meet the “timely mailing
Send all information returns filed on paper to the
as timely filing” rule for information returns. Go to
IRS.gov/
following.
PDS
for the current list of designated PDSs.
The PDS can tell you how to get written proof of the
mailing date.
-6-
Gen. Instr. for Certain Info. Returns (2018)
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