PRA Statement - GEN Instructions

GEN_INST_1099_PRA Statement PG.pdf

1099-K, Merchant Card and Third Party Payments

PRA Statement - GEN Instructions

OMB: 1545-2205

Document [pdf]
Download: pdf | pdf
• View Internal Revenue Bulletins (IRBs) published in the last
few years.
• Sign up to receive local and national tax news by email.
DVD for tax products.You can order Publication 1796,
IRS Tax Products DVD, and obtain:

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:

•
•
•
•
•
•
•
•
•
•
•

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.
Links to other Internet based Tax Research materials.
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 2012.
– The final release will ship the beginning of March 2012.
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.

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 . . . . .

• 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.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

13 minutes
16 minutes
7 minutes
18 minutes
7 minutes
13 minutes
9 minutes
20 minutes
10 minutes
11 minutes
18 minutes
19 minutes
18 minutes
13 minutes
20 minutes
13 minutes
18 minutes
12 minutes
15 minutes
11 minutes
25 minutes
8 minutes
8 minutes
11 minutes
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 2011. Estimates of burden do not
reflect any future legislative changes that may affect the 2012
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.

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.
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

Gen. Instr. for Certain Info. Returns (2012)

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

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:M:S, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send these forms to this
address. Instead, see part D.

-15-


File Typeapplication/pdf
File Title2012 Instruction 1099-GENERAL
SubjectGeneral Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
AuthorW:CAR:MP:FP
File Modified2012-10-09
File Created2012-10-09

© 2024 OMB.report | Privacy Policy