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 (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers, Policyholders,
Shareholders, 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 (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers, Policyholders,
Shareholders, Students, Transferors, or Winners on Certain Forms), Other information.
- Substitute forms, Substitute Statements to Recipients, Required format., M. Statements to Recipients (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers, Policyholders,
Shareholders, 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 (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers, Policyholders,
Shareholders, Students, Transferors, or Winners on Certain Forms)
- TIN Matching, Taxpayer Identification Number (TIN) Matching
- Transmitters, paying agents, etc., Transmitters, paying agents, etc.
W
- 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.
