Table of Contents

• Rev. Proc. 2008-36
  • Part 1 General Information
  • Section 1.1 — Overview of Revenue Procedure 2008-36
    • 1.1.1 Purpose
    • 1.1.2 Which Forms Are Covered?
    • 1.1.3 Scope
    • 1.1.4 For More Information
    • 1.1.5 What’s New
  • Section 1.2 — Definitions
    • 1.2.1 Form Recipient
    • 1.2.2 Filer
    • 1.2.3 Substitute Form
    • 1.2.4 Substitute Form Recipient Statement
    • 1.2.5 Composite Substitute Statement
  • Section 1.3 — General Requirements for Acceptable Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S
    • 1.3.1 Introduction
    • 1.3.2 Logos, Slogans, and Advertisements
    • 1.3.3 Copy A Specifications
    • 1.3.4 Copy B and Copy C Specifications
  • Part 2 Specifications for Substitute Forms 1096 and Copies A of Forms 1098, 1099, and 5498 (All Filed with the IRS)
  • Section 2.1 — Specifications
    • 2.1.1 General Requirements
    • 2.1.2 Color and Paper Quality
    • 2.1.3 Chemical Transfer Paper
    • 2.1.4 Printing
    • 2.1.5 OCR Specifications
    • 2.1.6 Typography
    • 2.1.7 Dimensions
    • 2.1.8 Perforation
    • 2.1.9 What To Include
  • Section 2.2 — Instructions for Preparing Paper Forms That Will Be Filed with the IRS
    • 2.2.1 Recipient Information
    • 2.2.2 Account Number Box
    • 2.2.3 Specifications and Restrictions
    • 2.2.4 Where To File
  • Part 3 Specifications for Substitute Form W-2G (Filed with the IRS)
  • Section 3.1 — General
    • 3.1.1 Purpose
  • Section 3.2 — Specifications for Copy A of Form W-2G
    • 3.2.1 Substitute Form W-2G (Copy A)
  • Part 4 Substitute Statements to Form Recipients and Form Recipient Copies
  • Section 4.1 — Specifications
    • 4.1.1 Introduction
    • 4.1.2 Substitute Statements to Recipients for Certain Forms 1099-INT and 1099-DIV, and for Forms 1099-OID and 1099-PATR
    • 4.1.3 Substitute Statements to Recipients for Certain Forms 1098, 1099, 5498, and W-2G
  • Section 4.2 — Composite Statements
    • 4.2.1 Composite Substitute Statements for Certain Forms 1099-INT, 1099-DIV, 1099-MISC, and 1099-S, and for Forms 1099-OID and 1099-PATR
    • 4.2.2 Composite Substitute Statements to Recipients for Forms Specified in Section 4.1.3
  • Section 4.3 — Required Legends
    • 4.3.1 Required Legends for Forms 1098
    • 4.3.2 Required Legends for Forms 1099 and W-2G
    • 4.3.3 Required Legends for Forms 5498
  • Section 4.4 — Miscellaneous Instructions for Copies B, C, D, 1, and 2
    • 4.4.1 Copies
    • 4.4.2 Arrangement of Assembly
    • 4.4.3 Perforations
  • Section 4.5 — Electronic Delivery of Form 1099 and Form 5498 Payee Statements
    • 4.5.1 Electronic Recipient Statements
    • Consent
    • Format, Posting, and Notification
  • Part 5 Additional Instructions for Substitute Forms 1098, 1099, 5498, W-2G, and 1042-S
  • Section 5.1 — Paper Substitutes for Form 1042-S
    • 5.1.1 Paper Substitutes
    • 5.1.2 Time Frame For Submission of Form 1042-S
    • 5.1.3 Revisions
    • 5.1.4 Obtaining Copies
    • 5.1.5 Instructions For Withholding Agents
    • 5.1.6 Substitute Form 1042-S Format Requirements
  • Section 5.2 — OMB Requirements for All Forms in This Revenue Procedure
    • 5.2.1 OMB Requirements
    • 5.2.2 Substitute Form Requirements
    • 5.2.3 Required Explanation to Users
  • Section 5.3 — Reproducible Copies of Forms
    • 5.3.1 Introduction
    • 5.3.2 Internet
    • 5.3.3 IRS Federal Tax Forms CD
    • 5.3.4 GPO Supt. of Documents Bookstores
  • Section 5.4 — Effect on Other Revenue Procedures
    • 5.4.1 Other Revenue Procedures
  • Part 6 Exhibits
  • Section 6.1 — Exhibits of Forms in the Revenue Procedure
    • 6.1.1 Purpose
    • 6.1.2 Guidelines