F
- Filing returns, E. Filing Returns With the IRS
- FIRE System, F. Electronic Reporting
- Foreign intermediaries, payments made through, S. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
- Foreign person, payment to, Payments to foreign persons.
- Form 1096, Use Form 1096 To Send Paper Forms to the IRS, E. Filing Returns With the IRS
- Form 945, Reporting backup withholding., Form 945.
- Form W-9, Electronic submission of Forms W-9.
- Forms, how to get, How To Get Forms, Publications, and Other Assistance
L
- Limited liability company (LLC), Limited liability company (LLC)., K. Filer's Name, Identification Number, and Address
- Logos or substitute statements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Substitute forms.
P
- Paper document reporting, G. Paper Document Reporting
- Partnerships, payments to, P. Payments to Corporations and Partnerships
- Payee statements, Substitute Statements to Recipients, M. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Other information.
- Payments made through foreign intermediaries, Rules for Payments Made to U.S. Nonexempt Recipients Through a QI, NQI, or FTE
- Penalties, Penalty., O. Penalties
- Private delivery services, Private delivery services.
S
- State and local tax departments, State and local tax departments.
- Statement mailing requirements, Statement mailing requirements for Forms 1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and forms reporting royalties only., Real estate transactions., Other information.
- Statements to recipients, Substitute Statements to Recipients, M. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Other information.
- Substitute forms, Substitute Statements to Recipients, Required format., M. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms), Substitute forms.
- Successor/predecessor reporting, Successor/predecessor reporting.
T
- Taxpayer Advocate, Contacting Your Taxpayer Advocate
- Taxpayer identification number, J. Recipient Names and Taxpayer Identification Numbers (TINs), N. Backup Withholding
- Telephone numbers on statements, M. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms)
- TIN Matching, Taxpayer Identification Number (TIN) Matching
- Transmitters, paying agents, etc., Transmitters, paying agents, etc.
W
- What's New, What's New
- When to file, C. When To File, Due dates.
- When to furnish statements, When to furnish forms or statements.
- Where to file, D. Where To File
- Who must file, A. Who Must File, Who must file electronically.
- Widely held fixed investment trusts, Widely held fixed investment trusts (WHFITs).
- Withholding, backup, Reporting Backup Withholding on Forms 1099 and W-2G, N. Backup Withholding, Form 945.
