Table of Contents
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
In addition to these general instructions, which contain general information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, we provide specific form instructions as separate products. Get the instructions you need for completing a specific form from the following list of separate instructions.
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Instructions for Forms W-2G and 5754
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Instructions for Form 1097-BTC
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Instructions for Form 1098
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Instructions for Form 1098-C
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Instructions for Forms 1098-E and 1098-T
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Instructions for Forms 1099-A and 1099-C
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Instructions for Form 1099-B
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Instructions for Form 1099-CAP
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Instructions for Form 1099-DIV
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Instructions for Form 1099-G
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Instructions for Form 1099-H
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Instructions for Forms 1099-INT and 1099-OID
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Instructions for Form 1099-K
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Instructions for Form 1099-LTC
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Instructions for Form 1099-MISC
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Instructions for Form 1099-PATR
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Instructions for Form 1099-Q
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Instructions for Forms 1099-R and 5498
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Instructions for Form 1099-S
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Instructions for Forms 1099-SA and 5498-SA
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Instructions for Forms 3921 and 3922
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Instructions for Form 5498-ESA
You can also obtain the latest developments for each of the forms and instructions listed above by visiting their information pages at IRS.gov. See the separate instructions for each form for the link to their webpage.
See How To Get Forms, Publications, and Other Assistance on page 14.
See the chart on pages 16 and 17 for a brief summary of information return reporting rules.
You must send Copies A of all paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Instructions for completing Form 1096 are contained on Form 1096. Also see part E.
If you backup withhold on a payment, you must file the appropriate Form 1099 or Form W-2G with the IRS and furnish a statement to the recipient to report the amount of the payment and the amount withheld. This applies even though the amount of the payment may be below the normal threshold for filing Form 1099 or Form W-2G. For how to report backup withholding, see part N.
If you are using a substitute form to furnish information statements to recipients (generally Copy B), be sure your substitute statements comply with the rules in Pub. 1179. Pub. 1179, which is revised annually, explains the requirements for format and content of substitute statements to recipients. See part M for additional information.

TIN Matching allows a payer or authorized agent who is required to file Forms 1099-B, DIV, INT, K, MISC, OID, and/or PATR, which report income subject to backup withholding, to match TIN and name combinations with IRS records before submitting the forms to the IRS. TIN Matching is one of the e-services products that is offered and is accessible through the IRS website. For program guidelines, see Pub. 2108-A, On-Line Taxpayer Identification (TIN) Matching Program, or go to IRS.gov and enter keyword “TIN matching” in the upper right corner. It is anticipated that payers who validate the TIN and name combinations before filing information returns will receive fewer backup withholding (CP2100) notices and penalty notices. E-services technical support is available by calling 1-866-255-0654.
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