Table of Contents
General instructions.
In addition to these specific instructions, you should also use the current version of the 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 tax law that affects these forms, you can find them at www.irs.gov/form3921 and www.irs.gov/form3922.
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