Table of Contents
For the latest information about developments related to Form 1098–C and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1098c.
In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.
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Backup withholding.
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Electronic reporting requirements.
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Penalties.
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Who must file (nominee/middleman).
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When and where to file.
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Taxpayer identification numbers.
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Statements to recipients.
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Corrected and void returns.
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Other general topics.
You can get the general instructions at www.irs.gov/form1098c or by calling 1-800-TAX-FORM (1-800-829-3676).
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