Truncating individual's identification number on paper payee statements.   Notice 2011-38 allows filers of Forms 1098, 1099, and 5498 to truncate an individual's identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on paper payee statements for tax years 2011 and 2012. See Part M.

Compensation paid to H-2A visa holders.   Generally, compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas is reported on Form W-2, Wage and Tax Statement, and Form 943, Employer's Annual Tax Return for Agricultural Employees. However, if an H-2A visa worker did not provide the employer with a taxpayer identification number (TIN), the employee is subject to backup withholding. The employer must report the wages and backup withholding on Form 1099-MISC, Miscellaneous Income. The employer must also report the backup withholding on line 2 of Form 945. For the rules relating to backup withholding and reporting when the H-2A worker does not furnish a TIN, see the 2012 Instructions for Form 1099-MISC and the Instructions for Form 945.

Form 1098-MA.   New Form 1099-MA, Mortgage Assistance Payments, is used to report mortgage assistance payments made from the Emergency Homeowners' Loan Program, the HFA Hardest Hit Fund, or similar state programs. See Form 1098-MA for more information.

Due date for certain statements sent to recipients.   The due date for furnishing statements to recipients for Forms 1099-B, 1099-S, and 1099-MISC (if amounts are reported in Boxes 8 or 14) is February 15. This also applies to statements furnished as part of a consolidated reporting statement.

Electronic filing.    E-filers are reminded that using the FIRE system requires following the specifications contained in Pub. 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Also, the IRS does not provide a fill-in form option. See part F for information on e-file.

Payee.   Throughout these instructions the term “payee” means any recipient of Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G including borrowers, debtors, donors, employees, insureds, participants, policyholders, students, transferors, and winners on certain forms.

Where to file.   All information returns filed on paper will be filed with only two Internal Revenue Service Centers: Austin, TX, and Kansas City, MO. See part D and Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

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.

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.