About 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.


Current Revision

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

Recent Developments


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