Table of Contents
Truncating policyholder/insured identification numbers on paper payee statements.
Notice 2011-38 allows filers of this form to truncate policyholder's and insured's identification numbers (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 in the 2012 General Instructions for Certain Information
Returns.
General instructions.
In addition to these specific instructions, you should also use the 2012 General Instructions for Certain Information
Returns. Those general instructions include information about the following topics.
You can get the general instructions from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
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Backup withholding.
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Electronic reporting requirements.
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Penalties.
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Who must file (nominee/middleman).
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When and where to file.
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Taxpayer identification numbers.
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Statements to recipients.
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Corrected and void returns.
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Other general topics.
How to get the latest information.
If there are changes to the 2012 tax laws that affect this form, you can find them at www.irs.gov/form1099ltc.
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