Information returns, tax returns & third-party payer arrangements. Information returns Information Returns Information Return Reporting for Federal Agencies Tax returns My Organization Needs to File a Tax Return Requirements for Furnishing Form 1099 G Electronically Truncated Taxpayer Identification Numbers When would I provide a Form W-2 and a Form 1099 to the same person? Third party payer arrangements Third Party Payer Arrangements – Payroll Service Providers and Reporting Agents Third Party Payer Arrangements – Professional Employer Organizations Third Party Payer Arrangements – Section 3504 Agents