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About General Instructions for Certain Information Returns

More In Forms and Instructions

The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.

New in 2023: If you have 10 or more information returns, you must electronically file.

Current revision

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (Print versionPDF)

Recent developments

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About Publication 583, Starting a Business and Keeping Records
About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
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Page Last Reviewed or Updated: 29-Mar-2024