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About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

More In Forms and Instructions

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.

Current Revision

Recent Developments

Other Items You May Find Useful

Related Items

About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About Form 1096, Annual Summary and Transmittal of U.S. Information Returns
About Form 1097-BTC, Bond Tax Credit
About Form 1098, Mortgage Interest Statement
About General Instructions for Certain Information Returns
About Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
About Form W-2 G, Certain Gambling Winnings
About Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
Page Last Reviewed or Updated: 21-Aug-2023