About Publication 1099, General Instructions for Certain Information Returns

Publication 1099, 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.

Current revision

Publication 1099, General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (Print version PDF)

Recent developments

New Publication 1099, General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) – 27-MAR-2026

Rev. Rul. 2025-4 provides guidance regarding the income and employment tax treatment of contributions and benefits paid under a state paid family and medical leave program and the reporting requirements

Reporting requirement not applicable for lead service line replacement payments -- 28-MAR-2024

Extension of time to furnish statements to recipients -- 11-MAR-2024

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All General Instructions revisions

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