Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
This publication is a reproduction of the revenue procedure that provides specifications for the private printing of red-ink substitutes for revisions of certain information returns.
Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
The purpose of this publication is to provide the specifications for electronic filing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, with the Internal Revenue Service (IRS).
Publication 1212, Guide to Original Issue Discount (OID) Instruments
The purpose of this publication is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required, and to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns.