Instructions for Forms 1099-MSA and 5498-MSA (2004)




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Instructions for Forms 1099-MSA and 5498-MSA - Introductory Material

Table of Contents

An Item To Note

An Item To Note

In addition to these specific instructions, you should also use the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G. Those general instructions include information about:

Backup withholding
Magnetic media and electronic reporting requirements
Penalties
Who must file (nominee/middleman)
When and where to file
Taxpayer identification numbers
Statements to recipients
Corrected and void returns
Other general topics

You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

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