Other Items Related To Publication 1179
General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.
Form W-2G, Certain Gambling Winnings
File this form to report gambling winnings and any federal income tax withheld on those winnings.
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Use Form 1042-S to report income described under Amounts Subject to Reporting on Form 1042-S, later, and to report amounts withheld under Chapter 3 of the Internal Revenue Code or to report distributions of effectively connected income by a publicly traded partnership or nominee.
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service. Do not use Form 1096 to transmit electronically.
Form 1097-BTC, Bond Tax Credit
Issuers of certain tax credit bonds use Form 1097-BTC to report tax credits to the bond holders and the IRS.
Form 1098, Mortgage Interest Statement
Use Form 1098 to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.
Form 5498, IRA Contribution Information
File Form 5498 for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).
Form 8935, Airline Payments Report
This form is used to report payments of any money or other property made by a commercial passenger airline carrier to a qualified airline employee, defined later.
Rev. Proc. 2012-38, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
The purpose of this revenue procedure is to set forth the requirements for using official Internal Revenue Service (IRS) forms to file information returns with the IRS, preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and using official or acceptable substitute forms to furnish information to recipients.