Information Returns by Form
An information return is a tax document businesses are required to file to report certain business transactions to the Internal Revenue Service (IRS). The requirement to file information returns is mandated by the Internal Revenue Code and associated regulations.
Who must file Information Returns?
Any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year must file information returns to report those transactions to the IRS. Persons required to file information returns to the IRS must also furnish statements to the other party in the transaction, such as recipients of income. Filers who have 250 or more must file these returns electronically.
In the table below you can access the link to the most commonly used forms to find out the specific purpose for the form and the most common payments reported with each form. However, it is not a complete list of all reportable payments and the absence of a payment from the list does not mean that the payment is not reportable. For more detailed information, please see General Instructions for Certain Information Returns. For information on a specific type of payment, see the separate instructions for the form(s) listed.
Information Returns & Payment Types Reported