General Instructions

Page 24 of 31

Fileid: … 099general/2023/a/xml/cycle01/source

12:17 - 27-Sep-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Contacting Your Taxpayer Advocate

The Taxpayer Advocate Service (TAS) is there to help
you. The TAS is your voice at the IRS. Their job is to
ensure that every taxpayer is treated fairly and that you
know and understand your rights.
What can the TAS do for you? They can offer you
free help with IRS problems that you can't resolve on your
own. They know this process can be confusing, but the
worst thing you can do is nothing at all! The TAS can help
if you can't resolve your tax problem and:
• Your problem is causing financial difficulties for you,
your family, or your business;
• You face (or your business is facing) an immediate
threat of adverse action; or
• You've tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn't responded by the date
promised.
If you qualify for their help, you'll be assigned to one
advocate who'll be with you at every turn and will do
everything possible to resolve your problem. Here's why
they can help.
• The TAS is an independent organization within the IRS.
• Their advocates know how to work with the IRS.
• Their services are free and tailored to meet your needs.
• They have offices in every state, the District of
Columbia, and Puerto Rico.
How can you reach them? If you think the TAS can
help you, call your local advocate, whose number is in
your local directory and at IRS.gov/Advocate, or call them
toll free at 877-777-4778.
How else does the TAS help taxpayers? The TAS
also works to resolve large-scale, systemic problems that
affect many taxpayers. If you know of one of these broad
issues, please report it to them by going to IRS.gov/
SAMS.
Taxpayer Advocacy Panel (TAP). The TAP listens to
taxpayers, identifies taxpayer issues, and makes
suggestions for improving IRS services and customer
satisfaction. If you have suggestions for improvements,
contact the TAP toll free at 888-912-1227 or go to
ImproveIRS.org.

How To Get Forms, Publications, and Other
Assistance
Forms, instructions, and publications. Visit IRS.gov/
FormsPubs to download forms and publications.
Otherwise, you can go to IRS.gov/OrderForms to order
current and prior-year forms and instructions. Your order
should arrive within 10 business days. You can also mail
an order to the address at the mail icon below.
Because the IRS processes paper forms by
machine (optical character recognition
CAUTION equipment), you cannot file Form 1096 or Copy A
of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you
print from the IRS website. However, you can use Copy B
from those sources to provide recipient statements.

!

Exception. Forms 1097-BTC, 1098-C, 1098-MA,
1099-CAP, 1099-H, 1099-LTC, 1099-Q, 1099-QA,
1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA can
be filled out online and Copy A can be printed and filed
with the IRS using Form 1096.

Mail. You can send your order for forms,
instructions, and publications to the address
below. You should receive a response within 10
business days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Online. Go to IRS.gov 24 hours a day, 7 days a
week to do the following.

•
•
•
•

Access commercial tax preparation and e-file services.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, regulations, or
other official guidance.
• View IRBs published in the last few years.
• Sign up to receive local and national tax news by email.

Comments and Suggestions

We welcome your comments about this publication and
your suggestions for future editions.
You can send your comments from IRS.gov/
FormComments.
Or you can write to us at the following address.
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Although we cannot respond individually to each
comment received, we do appreciate your feedback and
will consider your comments as we revise our tax
products.

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,
529A, 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, 6050X, 6050Y, 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
-24-

Gen. Instr. for Certain Info. Returns (2023)

Page 25 of 31

Fileid: … 099general/2023/a/xml/cycle01/source

12:17 - 27-Sep-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

federal law enforcement and intelligence agencies to
combat terrorism. If you fail to provide this information in a
timely manner, or provide false or fraudulent information,
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:
1096 . . . .
1097-BTC*
1098 . . . .
1098-C* .
1098-E . .
1098-F . .
1098-MA
1098-Q . .
1098-T . .
1099-A . .
1099-B . .
1099-C . .
1099-CAP*
1099-DIV .
1099-G . .
1099-H . .
1099-INT .
1099-K . .
1099-LS .
1099-LTC
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-Q . .
1099-QA .
1099-R . .
1099-S . .
1099-SA .
1099-SB .
3921* . . .
3922* . . .
5498 . . . .
5498-ESA
5498-QA .
5498-SA .
W-2G . . .

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

* Privacy Act does not pertain to this form.

Gen. Instr. for Certain Info. Returns (2023)

Burden estimates are based upon current statutory
requirements as of October 2022. Estimates of burden do
not reflect any future legislative changes that may affect
the 2023 tax year. Any changes to burden estimates will
be included in the IRS’s annual Paperwork Reduction Act
submission to the Office of Management and Budget
(OMB) and will be made publicly available on
RegInfo.gov. If you have comments concerning the
accuracy of these time estimates, we would be happy to
hear from you. You can send your comments from
IRS.gov/FormComments. Or you can write to the Internal
Revenue Service, Tax Forms and Publications, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send these forms to this address. Instead, see part
D.

14 minutes
19 minutes
15 minutes
18 minutes
7 minutes
7 minutes
14 minutes
8 minutes
13 minutes
9 minutes
25 minutes
13 minutes
11 minutes
24 minutes
18 minutes
18 minutes
13 minutes
28 minutes
7 minutes
13 minutes
18 minutes
5 minutes
13 minutes
15 minutes
13 minutes
10 minutes
25 minutes
8 minutes
11 minutes
7 minutes
11 minutes
12 minutes
24 minutes
7 minutes
11 minutes
10 minutes
24 minutes

-25-