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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.

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All Publication 1179 Revisions

Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.

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Comment on Publication 1179

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Page Last Reviewed or Updated: 03-Aug-2016