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Publications Related to Form 1099

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 559, Survivors, Executors, and Administrators
This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.

Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
This publication sets forth the requirements in Revenue Procedure 2012-38 for using official 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.

Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically
Use this Revenue Procedure to prepare information returns for submission to the Internal Revenue Service (IRS) using electronic filing.

Page Last Reviewed or Updated: 11-Aug-2014