Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About 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 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 Products

Recent Developments

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.

Revenue Procedure 2017-39

Other Current Products

Comment on Publication 1179

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.