If you downloaded Pub 1179 (June 2017), which was originally released as Rev. Proc. 2017-39, before September 22, 2017, please note that Announcement 2017-10, 2017-33 I.R.B. 210 amended Rev. Proc. 2017-39 to make the following corrections to Section 4.2.2.
The title of Section 4.2.2 is now Composite Substitute Statements to Recipients for Forms Specified in Sections 4.1.2 and 4.1.3.
The first paragraph of Section 4.2.2 now reads as follows: A composite recipient statement for the forms specified in Sections 4.1.2 or 4.1.3 is permitted when one filer is reporting more than one type of payment during a calendar year to the same form recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2 and 4.1.3.