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Information Return Reporting

Any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year, must file information returns to report those transactions to the IRS.

Am I Required to File a Form 1099 or Other Information Return?
If you made or received a payment during the calendar year as a small business or self-employed (individual), you are most likely required to file an information return to the IRS.

A Guide to Information Returns
The most common payments reported on each form are found on this page.

Filing Information Returns Electronically (FIRE)
The following information returns can be filed electronically: Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935, 8955-SSA, and W-2G.

Online Ordering for Information Returns and Employer Returns
Place your order for information returns and employer products.

Third Party Reporting Information Center – Information Documents
The IRS uses third-party information reporting on forms in the 1099 series to increase voluntary compliance and improve collections.

Information Return Reporting for Federal Agencies
Federal agencies are generally subject to information reporting requirements and must file information returns for each calendar year with respect to applicable payments made during the year in the course of its trade or business.

Information Return Reporting for State and Local Governments
Government entities are generally subject to information reporting requirements and must file information returns for each calendar year with respect to applicable payments made during the year in the course of its trade or business.

Information Reporting – Indian Tribal Governments
This page provides information on information reporting for Indian Tribal Governments.


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Page Last Reviewed or Updated: 24-Oct-2014