Instructions for  
Form 1099-Q - Introductory Material

Future Developments

For the latest information about developments related to Form 1099-Q and its instructions, such as legislation enacted after they were published, go to

What's New

Truncating recipient’s identification number on paper payee statements.   Pursuant to proposed regulations 
§ 301.6109-4 (REG-148873-09), all filers of this form may truncate a recipient’s identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on payee statements. See part M in the 2014 General Instructions for Certain Information Returns.


In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions at or by calling 1-800-TAX-FORM (1-800-829-3676).

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