1099-K, Merchant Card and Third Party Payments

Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529, 530,
853A, 6039, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049,
6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P,
6050Q, 6050R, 6050S, 6050T, 6050U, 6050W and their regulations
require you to file an information return with the IRS and furnish a
statement to recipients. Section 6109 and its regulations require
you to provide your TIN on what you file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws. We may also
disclose this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax criminal laws,
or to federal law enforcement and intelligence agencies to combat
terrorism. If you fail to provide this information in a timely manner,
you may be subject to penalties.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
as required by section 6103. The time needed to complete and file
the following forms will vary depending on individual circumstances.
The estimated average times are:

How To Get Forms, Publications, and Other
Assistance
Because the IRS processes paper forms by machine
(optical character recognition equipment), you cannot file
CAUTION
with the IRS Form 1096 or Copy A of Forms 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS website or
the DVD. However, you can use Copy B from those sources to
provide recipient statements.

!

Free Tax Services
Publication 910, IRS Guide to Free Tax Services, is your guide to
IRS services and resources. Learn about free tax information from
the IRS, including publications, services, and education and
assistance programs. The publication also has an index of over 100
TeleTax topics (recorded tax information) you can listen to on the
telephone. The majority of the information and services listed in this
publication are available to you free of charge. If there is a fee
associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on
request in a variety of alternative formats for people with
disabilities.
Mail. You can send your order for forms, instructions, and
publications to the address below. You should receive a response
within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

1096 . . . .
1097-BTC*
1098 . . . .
1098-C* . .
1098-E . . .
1098-T . . .
1099-A . . .
1099-B . . .
1099-C . . .
1099-CAP*
1099-DIV .
1099-G . . .
1099-H* . .
1099-INT .
1099-K . . .
1099-LTC .
1099-MISC
1099-OID .
1099-PATR
1099-Q . . .
1099-R . . .
1099-S . . .
1099-SA . .
3921* . . . .
3922* . . . .
5498 . . . .
5498-ESA .
5498-SA . .
W-2G . . . .

Internet. You can download, view, and order tax forms,
instructions, and publications at IRS.gov.
You can also:
Access commercial tax preparation and e-file services.
Research your tax questions online.
Search publications online by topic or keyword.
View Internal Revenue Bulletins (IRBs) published in the last few
years.
• Sign up to receive local and national tax news by email.

•
•
•
•

DVD of tax products. You can order Publication 1796, IRS Tax
Products DVD, and obtain:
• Current-year forms, instructions, and publications.
• Prior-year forms, instructions, and publications.
• Tax Map: an electronic research tool and finding aid.
• Tax law frequently asked questions.
• Tax Topics from the IRS telephone response system.
• Internal Revenue Code — Title 26 of the U.S. Code.
• Fill-in, print, and save features for most tax forms.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
• The DVD is released twice during the year.
– The first release will ship the beginning of January.
– The final release will ship the beginning of March.

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13 minutes
16 minutes
7 minutes
18 minutes
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13 minutes
9 minutes
20 minutes
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18 minutes
11 minutes
18 minutes
13 minutes
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13 minutes
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12 minutes
15 minutes
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8 minutes
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12 minutes
24 minutes
7 minutes
10 minutes
18 minutes

* Privacy Act does not pertain to this form.

Burden estimates are based upon current statutory
requirements as of October 2010. Estimates of burden do not
reflect any future legislative changes that may affect the 2011 tax
year. Any changes to burden estimates will be included in IRS’
annual Paperwork Reduction Act submission to the Office of
Management and Budget (OMB) and will be made publicly
available on www.reginfo.gov.
If you have comments concerning the accuracy of these time
estimates or suggestions for making these forms simpler, we would
be happy to hear from you. You can write to the Internal Revenue
Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send these forms to this address.
Instead, see D. Where To File on page 4.

Purchase the DVD from National Technical Information Service
(NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call
1-877-233-6767 toll-free to buy the DVD for $30 (plus a $6 handling
fee).
Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call

1-800-TAX-FORM (1-800-829-3676) to order current-year forms,
instructions, and publications, and prior-year forms and instructions.
You should receive your order within 10 days.
• TTY/TDD equipment. If you have access to TTY/TDD equipment,
call 1-800-829-4059 to ask tax questions or to order forms and
publications.
• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded
messages covering various tax topics.
Evaluating the quality of our telephone services. To ensure
IRS representatives give accurate, courteous, and professional
answers, we use several methods to evaluate the quality of our
telephone services. One method is for a second IRS representative
to listen in on or record random telephone calls. Another is to ask
some callers to complete a short survey at the end of the call.
Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on these forms to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to figure and collect the right amount of tax.

-14-

Gen. Instr. for Certain Info. Returns (2011)