Instructions for IRS Form 1096, Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, Form 5498, Form W-2g - General Instructions for Certain Information Returns 2018

January 1, 2018 "Instructions For Irs Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g" contain the updated filing procedures for the IRS-issued Form 1096. Download your copy of the instructions by clicking the link below.

IRS Form 1096 is a tax form issued by the United States Internal Revenue Service.

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2018
Department of the Treasury
Internal Revenue Service
General Instructions for
Certain Information Returns
(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Section references are to the Internal Revenue Code
1099-MISC, 1099-PATR, 1099-R&5498, 1099-S,
unless otherwise noted.
1099-SB, and 3921.
Contents
Page
New mailing address for Kansas City, MO. Go to
part
D
for the new mailing address for paper filed information
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
returns.
Items You Should Note
2
. . . . . . . . . . . . . . . . . . . . . . .
New filing location for certain states. Ogden, UT, has
Guide to Information Returns
2
. . . . . . . . . . . . . . . . . . .
been added as a new filing location for certain states. Go
A. Who Must File
2
. . . . . . . . . . . . . . . . . . . . . . . . . . .
to
part D
for the new mailing address.
B. Other Information Returns
6
. . . . . . . . . . . . . . . . . . .
Backup withholding rate change. P.L. 115-97 lowered
C. When To File
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
the backup withholding rate to 24%. For more information
D. Where To File
7
. . . . . . . . . . . . . . . . . . . . . . . . . . .
on backup withholding, go to
part
N.
E. Filing Returns With the IRS
7
. . . . . . . . . . . . . . . . . .
Form 1096. Form 1096 has been revised to reflect the
F. Electronic Reporting
8
. . . . . . . . . . . . . . . . . . . . . . .
addition of two new forms due to P.L.115-97.
G. Paper Document Reporting
9
. . . . . . . . . . . . . . . . . .
Form 1099-H. Information about Form 1099-H and its
H. Corrected Returns on Paper Forms
10
. . . . . . . . . . .
separate instructions has been added where appropriate.
I. Void Returns
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reportable policy sales and reportable death bene-
J. Recipient Names and Taxpayer Identification
fits. Section 6050Y, which was added to the Code by
Numbers (TINs)
12
. . . . . . . . . . . . . . . . . . . . . . . .
P.L. 115-97, imposes new information reporting
K. Filer's Name, Taxpayer Identification Number
obligations for reportable policy sales of life insurance
(TIN), and Address
13
. . . . . . . . . . . . . . . . . . . . . .
contracts after December 31, 2017, and for payments of
L. Account Number Box on Forms
13
. . . . . . . . . . . . . .
reportable death benefits after December 31, 2017.
M. Statements to Recipients (Beneficiaries,
Notice
2018-41, 2018-20 I.R.B., dated May 14, 2018,
Borrowers, Debtors, Donors, Employees,
provides information about the new reporting obligations
Insureds, Participants, Payers, Policyholders,
and describes guidance the Department of the Treasury
Sellers, Shareholders, Students, Transferors,
and IRS anticipate providing in regulations under section
or Winners on Certain Forms)
14
. . . . . . . . . . . . . .
6050Y. The IRS anticipates issuing new forms Form
N. Backup Withholding
17
. . . . . . . . . . . . . . . . . . . . . .
1099-LS and 1099-SB to accommodate the reporting of
O. Penalties
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
information for reportable policy sales under sections
P. Payments to Corporations and Partnerships
20
6050Y(a) and (b), respectively. Form 1099-R has been
. . . . .
revised to accommodate the reporting of payments of
Q. Earnings on Any IRA, Coverdell ESA, ABLE
reportable death benefits under section 6050Y(c). Further
Account, Archer MSA, or HSA
20
. . . . . . . . . . . . . .
guidance will be issued later this year. For more
R. Certain Grantor Trusts
20
. . . . . . . . . . . . . . . . . . . .
information, go to IRS.gov/1099generalinstructions.
S. Special Rules for Reporting Payments Made
Future Developments
Through Foreign Intermediaries and Foreign
Flow-Through Entities on Form 1099
20
. . . . . . . . .
For the latest information about developments related to
T. How To Get Tax Help
22
. . . . . . . . . . . . . . . . . . . . .
the General Instructions for Certain Information Returns
Guide to Information Returns (If any date shown
after they were published, go to
General Instructions for
falls on a Saturday, Sunday, or legal holiday,
Certain Information Returns
at
IRS.gov/
the due date is the next business day.)
25
. . . . . . . .
1099generalinstructions.
Index
29
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
What’s New
Due date for certain statements sent to recipients.
Online fillable forms Copies 1, B, 2, C, and D. Copies
The due date for furnishing statements to recipients for
1, B, 2, C, and D, as applicable, to be furnished to
Forms 1099-B, 1099-S, and 1099-MISC (if amounts are
recipients and kept in filer's records, have been made
reported in box 8 or 14) is February 15, 2019. This also
online fillable at
IRS.gov
for many forms referenced in
applies to statements furnished as part of a consolidated
these instructions. See the separate instructions for
reporting statement. See the
Guide to Information Returns
Forms 1098, 1098-E&T, 1098-Q, 1099-A&C, 1099-B,
for due dates for all returns.
1099-DIV, 1099-G, 1099-INT&OID, 1099-K, 1099-LS,
Jul 20, 2018
Cat. No. 27976F

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