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 Publication 1179PDF Recent Developments Address Change in Publication 1179, Substitute Forms Program -- 23-SEPT-2022 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-2GPDF Revenue Procedure 2017-39 Other Current Products Related Items About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About Form 1097-BTC, Bond Tax Credit About Form 1098, Mortgage Interest Statement About General Instructions for Certain Information Returns About Form 3921, Exercise of an Incentive Stock Option Under Section 422(b) About Form W-2 G, Certain Gambling Winnings About Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c) About Form 5498, IRA Contribution Information (Info Copy Only)
