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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 this form report amounts paid to foreign persons, 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 file this form for each tax credit distributed.

Form 1098, Mortgage Interest Statement
Use this form 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 3921, Exercise of an Incentive Stock Option Under Section 422(b)
Corporations file this form for each transfer of stock to any person pursuant to that person's exercise of an incentive stock option described in section 422(b).

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
Corporations file this form for each transfer of the legal title of a share of stock acquired by the employee pursuant to the employee's exercise of an option granted under an employee stock purchase plan and described in section 423(c) (where the exercise price is less than 100% of the value of the stock on the date of grant, or is not fixed or determinable on the date of grant).

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).

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.

Page Last Reviewed or Updated: 24-Jul-2014