Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Introductory Material
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
- A. Who Must File
- B. Other Information Returns
- C. When To File
- D. Where To File
- E. Filing Returns With the IRS
- F. Electronic Reporting
- G. Paper Document Reporting
- H. Corrected Returns on Paper Forms
- I. Void Returns
- J. Recipient Names and Taxpayer Identification Numbers (TINs)
- K. Filer's Name, Identification Number, and Address
- L. Account Number Box on Forms
- M. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students, Transferors, or Winners on Certain Forms)
- N. Backup Withholding
- O. Penalties
- Failure To File Correct Information Returns by the Due Date (Section 6721)
- Failure To Furnish Correct Payee Statements (Section 6722)
- Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and 5498-SA (Section 6693)
- Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes (Section 6720)
- Civil Damages for Fraudulent Filing of Information Returns (Section 7434)
- P. Payments to Corporations and Partnerships
- Q. Earnings on any IRA, Coverdell ESA, Archer MSA, or HSA
- R. Certain Grantor Trusts
- S. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
- T. How To Get Tax Help
- Privacy Act and Paperwork Reduction Act Notice.
- A. Who Must File
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Additional Material
- Index
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