This publication is a reproduction of the revenue procedure that sets 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.
Current Revision
Recent Developments
Change of address for the substitute forms program -- 02-NOV-2018
Other Items You May Find Useful
All Publication 1179 Revisions
Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.