Instructions for Forms 1099-A and 1099-C - Introductory Material

Future Developments

For the latest information about developments related to Forms 1099-A and 1099-C and their instructions, such as legislation enacted after they were published, go to and

What's New

Truncating Borrower's/Debtor's identification number on paper payee statements.   Pursuant to proposed regulations § 301.6109-4 (REG-148873-09), all filers of Forms 1099-A and 1099-C may truncate a borrower's or debtor's identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2014 General Instructions for Certain Information Returns.


In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G). Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions from or or by calling 1-800-TAX-FORM (1-800-829-3676).

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