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General Instructions for Forms 1099, 1098, 5498, and W-2G (2004)
Section references are to the Internal Revenue Code.
2004
Table of Contents
General Instructions for Forms 1099, 1098, 5498, and W-2G - Introductory Material
What's New for 2004
Items You Should Note
Photographs of Missing Children
Available Products
Reporting Backup Withholding on Forms 1099 and W-2G
Form 945. Withholding Tax Return
Use Form 1096 To Send Forms to the IRS
Substitute Statements to Recipients
Guide to Information Returns
Taxpayer Identification Number (TIN) Matching
Need Help?
Information Reporting Customer Service Site
Internal Revenue Bulletin
Unresolved Tax Issues
How To Get Forms and Publications
Backup Withholding
Penalties
Failure To File Correct Information Returns by the Due Date (Section 6721)
Failure To Furnish Correct Payee Statements (Section 6722)
Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and 5498-SA
Civil Damages for Fraudulent Filing of Information Returns
Magnetic Media/Electronic Reporting
Paper Document Reporting
General Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
A. Who Must File
B. When To File
C. Where To File
D. Filing Returns With the IRS
E. Shipping and Mailing
F. Recipient Names and Taxpayer Identification Numbers (TINs)
G. Filer's Name, Identification Number, and Address
H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms)
Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only.
Substitute forms.
I. Corrected Returns on Paper Forms
J. Void Returns
K. Other Information Returns
L. Payments to Corporations and Partnerships
M. Earnings on any IRA, Coverdell ESA, Archer MSA, or HSA
N. Certain Grantor Trusts
O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
Presumption Rules
Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
Rules for Non-U.S. Payers
Rules for Reporting Payments Initially Reported on Form 1042-S
Definitions
P. Account Number Box on Forms
Privacy Act and Paperwork Reduction Act Notice.
General Instructions for Forms 1099, 1098, 5498, and W-2G - Additional Material
Index
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