Publication 1179 (Rev. July 2026)

Status: Original and derived artifacts are available for this document.

Download: pdf

Revenue
Procedure
2026-18

Reprinted from IR Bulletin 2026-30
Dated July 20, 2026

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

Publication 1179 (Rev. 07-2026)
Catalog Number 47022Q
www.irs.gov

NOTE. This revenue procedure will be reproduced as the next revision of IRS
Publication 1179, General Rules and Specifications for Substitute Forms 1096,
1098, 1099, 5498, and Certain Other Information Returns.
Forms and instructions. (Also, Part 1, sections 101, 162(f), 170, 199A, 220, 223,
401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 530A, 853A, 892, 1400Z-1,
1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050AA,
6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U,
6050W, 6050X, 6050Y, 6050Z, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7,
1.671-5(e), 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4,
1.6043-4, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-3, 1.6045-4, 1.6047-1,
1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1,
1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1.6050S-1, 1.6050S-3,
1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y-2, and 1.6050Y-3.)

Rev. Proc. 2026-18

TABLE OF CONTENTS
Part 1 – GENERAL INFORMATION
Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New . . . . . . . . . . . . . 1
Section 1.2 – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S . . . . . . . . . . . . . 6

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES
A OF FORMS 1097-BTC, 1098, 1099, 3921, 3922, AND 5498 (ALL FILED
WITH THE IRS)
Section 2.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Part 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH
THE IRS)
Section 3.1 – General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Section 3.2 – Specifications for Copy A of Form W-2G . . . . . . . . . . . . . . . . . . . . . . 16

Part 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND
FORM RECIPIENT COPIES
Section 4.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Section 4.2 – Composite Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B
and 1099-DA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Section 4.4 – Required Legends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2 . . . . . . . . . . . . . 28
Section 4.6 – Electronic Delivery of Recipient Statements . . . . . . . . . . . . . . . . . . . . 29

Part 5 – ADDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097BTC, 1098, 1099, 5498, W-2G, AND 1042-S
Section 5.1 – Paper Substitutes for Form 1042-S . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure . . . . . . . . 33
Section 5.3 – Ordering Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Section 5.4 – Effect on Other Revenue Procedures . . . . . . . . . . . . . . . . . . . . . . . . . 34

Part 6 – EXHIBITS
Section 6.1 – Exhibits of Forms in This Revenue Procedure . . . . . . . . . . . . . . . . . . . 35

Part 1
General Information

Purpose

Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New
.
The purpose of this revenue procedure is to set forth the 2026 requirements for:

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.

Covered?

•

Are

Using official Internal Revenue Service (IRS) forms to file information
returns with the IRS,

Forms

•

Which

1.1.1
Purpose

1.1.2
Which Forms
Are Covered?

.
This revenue procedure contains specifications for the following information
returns.
Form

Title

1096

Annual Summary and Transmittal of U.S. Information Returns

1097-BTC

Bond Tax Credit

1098

Mortgage Interest Statement

1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

1098-E

Student Loan Interest Statement

1098-F

Fines, Penalties, and Other Amounts

1098-Q

Qualifying Longevity Annuity Contract Information

1098-T

Tuition Statement

1098-VLI

Vehicle Loan Interest Statement

1099-A

Acquisition or Abandonment of Secured Property

1099-B

Proceeds From Broker and Barter Exchange Transactions

1099-C

Cancellation of Debt

1099-CAP

Changes in Corporate Control and Capital Structure

1099-DA

Digital Asset Proceeds From Broker Transactions

1099-DIV

Dividends and Distributions

1099-G

Certain Government Payments

1099-INT

Interest Income

1099-K

Payment Card and Third Party Network Transactions

1099-LPS

Long-Term Care Premiums Paid Statement

1099-LS

Reportable Life Insurance Sale

1099-LTC

Long-Term Care and Accelerated Death Benefits

1099-MISC

Miscellaneous Information

1099-NEC

Nonemployee Compensation

1099-OID

Original Issue Discount

1

Form

Title
Taxable Distributions Received From Cooperatives

1099-Q

Payments From Qualified Education Programs (Under Sections 529 and 530)

1099-QA

Distributions From ABLE Accounts

1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.

1099-S

Proceeds From Real Estate Transactions

1099-SA

Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

1099-SB

Seller’s Investment in Life Insurance Contract

3921

Exercise of an Incentive Stock Option Under Section 422(b)

3922

Transfer of Stock Acquired Through an Employee Stock Purchase Plan
Under Section 423(c)

5498

IRA Contribution Information

5498-ESA

Coverdell ESA Contribution Information

5498-QA

ABLE Account Contribution Information

5498-SA

HSA, Archer MSA, or Medicare Advantage MSA Information

5498-TA

Trump Account Contribution Information

W-2G

Certain Gambling Winnings

1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

Scope

1099-PATR

1.1.3
Scope

.
For purposes of this revenue procedure, a substitute form or statement is one
that is not published by the IRS. For a substitute form or statement to be
acceptable to the IRS, it must conform to the official form or the specifications
outlined in this revenue procedure. Do not submit any substitute forms or
statements listed above to the IRS for approval. Privately published forms may
not state, “This is an IRS approved form.”
Filers making payments to certain recipients during a calendar year are required
by the Internal Revenue Code (the Code) to file information returns with the
IRS for these payments. These filers must also provide this information to their
recipients. In some cases, this also applies to payments received. See Part 4 for
specifications that apply to recipient statements (generally Copy B).
In general, section 6011 of the Code authorizes the Secretary of the Treasury
to publish regulations that require filers to file information returns according
to those regulations and the corresponding forms and instructions. A filer who
is required to file 10 or more information returns during a calendar year must
file those returns electronically. See Electronic filing of returns, later, for more
information.
Caution: Financial institutions that are required to report payments made under
chapter 3 or 4 must file Forms 1042-S electronically, regardless of the number
of returns required to be filed.
Note: If you file electronically, do not file the same returns on paper.
Filers required to file fewer than 10 information returns during a calendar
year are encouraged to file the information returns electronically. See the
requirements for filing information returns (and providing a copy to a payee) in
2

Information

More

For

Pub. 1099, General Instructions for Certain Information Returns, and the current
Instructions for Form 1042-S. In addition, you should follow the specifications
in Pub. 5717, Information Returns Intake System (IRIS) Taxpayer Portal User
Guide, or Pub. 5718, Information Returns Intake System (IRIS) Electronic
Filing Application to Application (A2A) Specifications.
1.1.4
For More
Information

.
The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3 for ordering forms and instructions. Alternately, filers
may prepare substitute copies of these IRS forms and use such forms to report
payments to the IRS.
For assistance with account-specific questions, IRIS application for
Transmitter Control Code (TCC), IRIS Assurance Testing System
(ATS) software and communication testing, business rule and schema
error resolution, and answers to questions about filing information returns
electronically, go to IRS.gov/InfoReturn or IRS.gov/E-Services.
For other tax information related to business returns or accounts, call
800-829-4933. Deaf or hard-of-hearing customers may call any of our
toll-free numbers using their choice of relay service.

New

What’s

Tip: Further information impacting Pub. 1179, such as issues arising after its
final release, will be posted on IRS.gov at IRS.gov/Pub1179.
1.1.5
What’s New

.
The following changes have been made to this year’s revenue procedure. For
further information about each form listed below, see the separate reporting
instructions.
Forms not yet released. Several new forms posted on our draft page, IRS.gov/
DraftForms, have not yet been released to the public for filing/furnishing. These
are Forms 1098-VLI, 1099-LPS, and 5498-TA. A notice will be posted on
IRS.gov/Pub1179 under Recent developments once these forms are released.
Address break-out on substitute forms. For forms that have the address
fields separated into individual entry boxes, the address break-out is not required
on substitute forms that are furnished to recipients. The address break-out is
only required on forms that are filed with the IRS.
For calendar year. You must keep the underline in the box for forms filed
with the IRS.
Removal of filer copy. In an ongoing process to reduce filer burden, we are
removing the filer copy and instructions for the filer on forms.
New Form 1098-VLI. Information about the new Form 1098-VLI, Vehicle
Loan Interest Statement, has been added, as needed. For more information on
the Form 1098-VLI, go to IRS.gov/Form1098VLI.
New Form 1099-LPS. Information about the new Form 1099-LPS, Long-Term
Care Premiums Paid Statement, has been added, as needed. For more
information on the Form 1099-LPS, go to IRS.gov/Form1099LPS.

3

New Form 5498-TA. Information about the new Form 5498-TA, Trump
Account Contribution Information, has been added, as needed. For more
information on the Form 5498-TA, go to IRS.gov/Form5498TA.
Note: Forms 5498-TA will only be issued by large financial institutions which
must e-file all Forms 5498-TA. Therefore, printed copies of Form 5498-TA will
not be available to the general public for filing with the IRS, as is the case with
most other Forms 1099.
New Form 1099-DA. Information about the new Form 1099-DA, Digital Asset
Proceeds From Broker Transactions, has been added, as needed. For more
information on the Form 1099-DA, go to IRS.gov/Form1099DA.
Form 1098-MA. The Hardest Hit Fund, Short Refinance, and Making Home
Affordable programs are expired and out of funding. As a result, references to
Form 1098-MA have been removed from this publication.
Exhibits. All of the exhibits in this publication were updated to include all of
the 2026 revisions of those forms that have been revised.
Editorial changes. We made editorial changes throughout, including updated
references. Redundancies were eliminated as much as possible.

Available Instructions
In addition to the general instructions, which contain general information
concerning Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,
specific form instructions are provided separately. Use the instructions to
prepare acceptable substitutes of the official IRS forms to file information
returns with the IRS.

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Instructions for Form 1097-BTC.
Instructions for Form 1098.
Instructions for Form 1098-C.
Instructions for Forms 1098-E and 1098-T.
Instructions for Form 1098-F.
Instructions for Form 1098-Q.
Instructions for Form 1098-VLI.
Instructions for Forms 1099-A and 1099-C.
Instructions for Form 1099-B.
Instructions for Form 1099-CAP.
Instructions for Form 1099-DA.
Instructions for Form 1099-DIV.
Instructions for Form 1099-G.
Instructions for Forms 1099-INT and 1099-OID.
Instructions for Form 1099-K.
4

•
•
•
•
•
•
•
•
•
•
•
•
•
•

Instructions for Form 1099-LPS.
Instructions for Form 1099-LS.
Instructions for Form 1099-LTC.
Instructions for Forms 1099-MISC and 1099-NEC.
Instructions for Form 1099-PATR.
Instructions for Form 1099-Q.
Instructions for Forms 1099-QA and 5498-QA.
Instructions for Forms 1099-R and 5498.
Instructions for Form 1099-S.
Instructions for Form 1099-SB.
Instructions for Forms 3921 and 3922.
Instructions for Form 5498-ESA.
Instructions for Form 5498-TA.

Instructions for Forms W-2G and 5754.
You can also obtain the latest developments for each of the forms and
instructions listed here by going to their information pages at IRS.gov. See the
separate instructions for each form on the webpage via the link.

Recipient

Form

Section 1.2 – Definitions
.
Form recipient means the person to whom you are required by law to furnish
a copy of the official form or information statement. The form recipient may
be referred to by different names on various Forms 1099 and related forms
(beneficiary, borrower, debtor, donor, employee, filer, homeowner, insured,
participant, payee, payer, payer/borrower, payer of record, payment recipient,
policyholder, seller, shareholder, student, transferor, or, in the case of Form
W-2G, the winner). See Section 1.3.4.

1.2.2
Filer

.
Filer means the person or organization required by law to file with the IRS
a form listed in Section 1.1.2. A filer may be a payer, creditor, payment
settlement entity, recipient of mortgage, student or vehicle loan interest
payments, educational institution, broker, barter exchange, or person reporting
real estate transactions; a trustee or issuer of any educational or ABLE Act
savings account, individual retirement arrangement, or medical savings account;
a lender who acquires an interest in secured property or who has reason to
know that the property has been abandoned; a corporation reporting a change
in control and capital structure or transfer of stock to an employee; certain
donees of motor vehicles, boats, and airplanes; or an acquirer or issuer of a life
insurance contract.

Filer

1.2.1
Form Recipient

5

Form

Substitute
Statement

Substitute

Composite

Statement)

.
Composite substitute statement means one in which two or more required
statements (for example, Forms 1099-INT and 1099-DIV) are furnished to
the recipient on one document. However, each statement must be designated
separately and must contain all the requisite Form 1099 information except as
provided under Section 4.2. A composite statement may not be filed with the
IRS.

(Recipient

1.2.5
Composite
Substitute
Statement

Statement

.
Substitute form recipient statement means a paper or electronic statement of
the information reported on a form listed in Section 1.1.2. For the remainder
of this revenue procedure, we will refer to this as a “recipient statement.” This
statement must be furnished to a person (form recipient), as defined under the
applicable provisions of the Code and the applicable regulations.

Recipient

1.2.4
Substitute Form
Recipient
Statement
(Recipient
Statement)

Form

.
Substitute form means a paper substitute of Copy A of an official form listed
in Section 1.1.2 that completely conforms to the provisions in this revenue
procedure.
Substitute

1.2.3
Substitute Form

Introduction

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096,
1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S
1.3.1
Introduction

.
Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098,
1099, 3921, 3922, 5498, W-2G, and 1042-S that completely conform to the
specifications listed in this revenue procedure may be privately printed and filed
as returns with the IRS. The reference to the Department of the Treasury –
Internal Revenue Service should be included on all such forms.
If you are uncertain of any specification and want it clarified, you may submit
a letter citing the specification, stating your understanding and interpretation of
the specification, and enclosing an example of the form (if appropriate) to:
Internal Revenue Service
Attn: Substitute Forms Program
C:DC:TS:CAR:MP:P:TP:TP
ATSC
4800 Buford Highway
Mail Stop 061-N
Chamblee, GA 30341
Note: Allow at least 30 days for the IRS to respond.
You may also contact the Substitute Forms Program via email at
[email protected]. Please enter “Substitute Forms” on the subject line.
Note: Do not send completed forms to the Substitute Forms Program via email
or mail as they are unable to process those forms. Any examples/samples
of substitute forms sent to the Substitute Forms Program should not contain
taxpayer information.

6

Advertisements

and

Slogans,

Logos,

Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are
subject to annual review and possible change. Therefore, filers are cautioned
against overstocking supplies of privately printed substitutes.
1.3.2
Logos, Slogans,
and
Advertisements

.
Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that
include logos, slogans, and advertisements may not be recognized as important
tax documents. A payee may not recognize the importance of the payee copy
for tax reporting purposes due to the use of logos, slogans, and advertisements.
Accordingly, the IRS has determined that logos, slogans, and advertising are not
allowed on the payee copies of the above forms, on Copy A filed with the IRS
or on Form 1096, with the following exceptions.

•

The exact name of the payer, broker, or agent, primary trade name,
trademark, service mark, or symbol of the payer, broker, or agent, an
embossment or watermark on the information return and payee copies
that is a representation of the name, a primary trade name, trademark,
service mark, or symbol of the payer, broker, or agent, that is:

–

Presented in any typeface, font, stylized fashion, or print color
normally used by the payer, broker, or agent, and used in a
non-intrusive manner; and

–

As long as these items do not materially interfere with the
ability of the recipient to recognize, understand, and use the tax
information on the payee copies.

•

The IRS e-file logo on the IRS official payee copies may be included,
but is not required, on any of the substitute form copies.

•

Logos and slogans may be used on permissible enclosures, such as a
check or account statement, other than information returns and payee
copies.

The information return and payee copies must clearly identify the payer’s name
associated with its employer identification number (EIN).
If you have comments about the restrictions on including logos, slogans, and
advertising on information returns and payee copies, send your comments to:
Internal Revenue Service
Attn: Substitute Forms Program
C:DC:TS:CAR:MP:P:TP:TP
ATSC
4800 Buford Highway
Mail Stop 061-N
Chamblee, GA 30341
or email them to [email protected].
Note: Do not send completed forms to the Substitute Forms Program via email
or mail as they are unable to process those forms. Any examples/samples
of substitute forms sent to the Substitute Forms Program should not contain
taxpayer information.

7

Specifications

A

Copy

1.3.3
Copy A
Specifications

.
Proposed substitutes of Copy A must be exact replicas of the official IRS form
with respect to layout and content. Proposed substitutes for Copy A that do
not conform to the specifications in this revenue procedure are not acceptable.
Further, if you file such forms with the IRS, you may be subject to a penalty for
failure to file a correct information return under section 6721 of the Code. The
amount of the penalty is based on when you file the correct information return.

Specifications

C

Copy

and

B

Copy

Penalties. The amounts of the penalty for returns required to be filed in 2026 is
shown under Penalties in part O of Pub. 1099.
1.3.4
Copy B and
Copy C
Specifications

.
Copy B and Copy C of the following forms must contain the information in
Part 4 to be considered a “statement” or “official form” under the applicable
provisions of the Code. The format of this information is at the discretion of
the filer with the exception of the location of the tax year, the form number,
the form name, and the information for composite Form 1099 statements, as
outlined under Section 4.2.
Copy B of the forms below is for the following recipients.
Form

Recipient

1098

For Payer/Borrower

1098-C

For Donor

1098-E; 1099-A

For Borrower

1098-F

For Payer

1098-Q

For Participant

1098-T

For Student

1098-VLI

For Payer of Record

1099-C

For Debtor

1099-CAP

For Shareholder

1099-K

For Payee

1099-LS

For Payment Recipient

1099-LPS; 1099-LTC

For Policyholder

1099-R; W-2G

Copy B may be required to be attached to the filer's federal
income tax return.

1099-S

For Transferor

1099-SB

For Seller

All remaining Forms 1099;
1097-BTC; 1042-S

For Recipient

3921; 3922

For Employee

5498; 5498-SA

For Participant

5498-ESA; 5498-QA; 5498-TA

For Beneficiary

Copy C of the forms below is for the following recipients.

8

Form

Recipient

1098-C

For Donor’s Records

1042-S

For Recipient

3921

For Corporation

1099-LPS; 1099-LTC

For Insured

1099-R

For Recipient’s Records

All other Forms 1099

See Section 4.5.2.

W-2G

For Winner’s Records

Note: On Copy C of Form 1099-LTC, you may reverse the locations of the
policyholder’s and the insured’s name, street address, city, state, and ZIP code
for easier mailing.

Part 2
Specifications for Substitute Forms 1096 and
Copies A of Forms 1097-BTC, 1098, 1099, 3921,
3922, and 5498 (All Filed With the IRS)

Forms

Fillable

Online

Section 2.1 – Specifications
2.1.1
Online Fillable
Forms

.
Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1099-CAP,
1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and
5498-SA received and processed by the IRS each year, these forms have been
converted to fillable online PDFs.
Note: The instructions for substitute Forms 1042-S, also available in a fillable
online format, are found separately in Part 5.
These forms in their fillable formats can be found at IRS.gov/FormsPubs.
All the instructions regarding the substitute forms found in Part 1, and Sections
2.1.2, 2.1.7, 2.1.9, and 2.1.10, and the remainder of this publication, unless
specified differently immediately below, remain in effect if you are going to
produce the online fillable forms as paper or online substitute forms.

•

Copy A of privately printed substitutes of the forms listed above must
be exact replicas of the official forms with respect to layout and
content. Use the official form, found on IRS.gov, printed actual size
on an 8½ inch by 11 inch sheet of paper. The forms will print one to a
page.

•
•

All printing must be in high quality nongloss black ink.
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pounds (basis 17 x 22-500), plus or minus 5% (0.05); or offset book
paper, 50 pounds (basis 25 x 38-500). No optical brighteners may be
added to the pulp or paper during manufacture. The paper must consist
9

of principally bleached chemical wood pulp or recycled printed paper.
It must also be suitably sized to accept ink without feathering.

Requirements

General

Note: If you want to print the forms as they formerly appeared to save paper,
with the exception of Forms 1097-BTC (printed 2-to-a-page) and 1098-C
(single-form page), they are all printed 3-to-a-page. Follow the 3-to-a-page
measurements in Section 6. Print the form to actual size with no scaling.
2.1.2
General
Requirements

.
Form identifying numbers (for example, 9191 for Form 1099-DIV) must be
printed in nonreflective black carbon-based ink in print positions 15 through
19 using an optical character recognition (OCR) A font. The checkboxes to the
right of the form identifying numbers must be 10-point boxes. The “VOID”
checkbox is in print position 25 (1.9 inches from left vertical line of the form).
The “CORRECTED” checkbox is in print position 33 (2.7 inches from left
vertical line of the form). Measurements are generally from the left edge of the
paper, not including the perforated strip.
The substitute form Copy A must be an exact replica of the official IRS form
with respect to layout and content. To determine the correct form measurements,
see Exhibits A through FF at the end of this publication.
Hot wax and cold carbon spots are not permitted on any of the internal form
plies. These spots are permitted on the back of a mailer top envelope ply.
Use of chemical transfer paper for Copy A is acceptable.
Quality

Paper

and

Color

The Government Publishing Office (GPO) symbol must be deleted.
2.1.3
Color and Paper
Quality

.
Color and paper quality for Copy A (cut sheets and continuous pinfeed forms)
as specified by JCP Code 0-25, dated November 29, 1978, must be white 100%
bleached chemical wood, OCR bond produced in accordance with the following
specifications.
Note: Reclaimed fiber in any percentage is permitted, provided the requirements
of this standard are met.
Acidity: Ph value, average, not less than

4.5

Basis Weight: 17 x 22-500 cut sheets

18-20

2

Metric equivalent–g/m

75

A tolerance of ±5 pct. is allowed.
Stiffness: Average, each direction, not less than-milligrams

50

Tearing strength: Average, each direction, not less than-grams

40

Opacity: Average, not less than-percent

82

Thickness: Average-inch

0.0038

Metric equivalent-mm

0.097

A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot vary more than
0.0004 inch (0.0102 mm) from one edge to the other.
Porosity: Average, not less than-seconds

10

Finish (smoothness): Average, each side-seconds

20-55

10

For information only, the Sheffield equivalent-units

170-100

Paper

Transfer

8

Chemical

Dirt: Average, each side, not to exceed-parts per million

2.1.4
Chemical
Transfer Paper

.
Chemical transfer paper is permitted for Copy A only if the following standards
are met.

•

Only chemically backed paper is acceptable for Copy A. Front
and back chemically treated paper cannot be processed properly by
machine.

•
•

Carbon-coated forms are not permitted.
Chemically transferred images must be black.

Printing

All copies must be clearly legible. Fading must be minimized to assure
legibility.
2.1.5
Printing

.
All print on Copy A of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T,
1098-VLI, 1099-A, 1099-B, 1099-C, 1099-DA, 1099-DIV, 1099-G, 1099-INT,
1099-K, 1099-LPS, 1099-LS, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR,
1099-R, 1099-S, 1099-SB, 3921, 5498, and 5498-TA; and the print on Form
1096 above the statement, “Return this entire page to the Internal Revenue
Service. Photocopies are not acceptable.” must be in Flint J-6983 red OCR
dropout ink or an exact match. However, the 4-digit form identifying number
must be in nonreflective carbon-based black ink in OCR A font.
The shaded areas of any substitute form should generally correspond to the
format of the official form.
The printing for the Form 1096 jurat statement and the text that follows may be
in any shade or tone of black ink. Black ink should only appear on the lower
part of the reverse side of Form 1096, where it will not bleed through and
interfere with scanning.
Note: The instructions on the front and back of Form 1096, which include filing
addresses, must be printed.
Separation between fields must be 0.1 inch.
Specifications

OCR

Other printing requirements are discussed in Sections 2.1.6 through 2.1.10.
2.1.6
OCR
Specifications

.
You must have a quality control program to assure OCR ink density. Readings
will be made when printed on approved 20 lb. white OCR bond with a
reflectance of not less than 80% (0.80). Black ink must not have a reflectance
greater than 15% (0.15). These readings are based on requirements of the
“BancTec IntelliScan XDS” Optical Scanner using Flint J-6983 red OCR
dropout ink or an exact match.
The following testers and ranges are acceptable.
Important information: The forms produced under these specifications must
be guaranteed to function properly when processed through High Speed
Scan-Optics 9000 mm scanners. Forms require precision spacing, printing, and
trimming.
11

Density readings on the solid Flint J-6983 (red) must be between the ranges of
0.95 to 0.90. The optimal scanning range is 0.93. Density readings on the solid
black must be between the ranges of 112 to 108. The optimal scanning range is
110.
Note: The readings are taken using an Ex-Rite 500 series densitometer, in
Status T with Absolute or – paper setting under an Illuminate 5000 Kelvin Watt
Light. You must maintain print contrast specification of ink and densitometer
reflectivity reading throughout the entire production run.

•

MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when
using the MacBeth PCM-II tester on the “C” scale must range from
0.01 minimum to 0.06 maximum.

•

Kidder 082A. The tested PCS values when using the Kidder 082A
tester on the Infra Red (IR) scale must range from 0.12 minimum to
0.21 maximum. White calibration disc must be 100%. Sensitivity must
be set at one (1).

•

Alternative testers must be approved by the IRS to establish tested PCS
values. You may obtain approval by writing to the following address.

Typography

Internal Revenue Service
Attn: Substitute Forms Program
C:DC:TS:CAR:MP:P:TP:TP
ATSC
4800 Buford Highway
Mail Stop 061-N
Chamblee, GA 30341
2.1.7
Typography

.
Type must be substantially identical in size and shape to the official form. All
rules are either 1/2-point or 3/4-point. Rules must be identical to those on the
official IRS form.

Dimensions

Note: The form identifying number must be nonreflective carbon-based black
ink in OCR A font.
2.1.8
Dimensions

.
Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained
on a single page (3-to-a-page), 8 inches wide (without any snap-stubs and/or
pinfeed holes) by 11 inches deep.
Exceptions. Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT,
1099-K, 1099-LPS, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and 5498
contain two copies on a single page (2-to-a-page). Forms 1098-C, 1099-DA,
and 1042-S are single-page documents.
There is a 0.33-inch top margin from the top of the corrected box, and a 0.2- to
0.25-inch right margin, with a +/- 1/20 (0.05) inch tolerance for the right margin.
If the right and top margins are properly aligned, the left margin for all forms
will be correct. All margins must be free of print. See Exhibits A through FF in
Part 6 for correct form measurements.
These measurements are constant for certain Forms 1098, 1099, and 5498.
These measurements are shown only once in this publication, on Form
12

1097-BTC (Exhibit B) 2-to-a-page, and on Form 1098-E (Exhibit E) 3-to-apage. Exceptions to these measurements and form-specific measurements are
shown on the rest of the exhibits.
The depth of the individual trim size of each 3-to-a-page form must be 32/3
inches, the same depth as the official form, unless otherwise indicated.
Perforation

The depth of the individual trim size of each 2-to-a-page form is 51/2 inches.
2.1.9
Perforation

.
Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute
forms must be perforated at each 11 inches page depth. No perforations are
allowed between forms on the Copy A page.
Exception. Copy A of Form W-2G may be perforated.
The words “Do Not Cut or Separate Forms on This Page” must be printed using
Flint J-6983 red OCR dropout ink or an exact match (see Section 2.1.5) between
the 3-to-a-page or 2-to-a-page. This statement should not be included after the
last form on the page.
Separations are required between all the other individual copies in the set.
Any recipient copies printed on a single sheet of paper must be easily
separated. The best method of separation is to provide perforations between the
individual copies. Each copy should be easily distinguished, whatever method
of separation is used. See the table in Section 4.5.2 for a list of copies for each
form.

Exclusions

Inclusions/

Required

Note: Perforation does not apply to printouts of copies that are furnished
electronically to recipients (as described in Regulations section 31.6051-1(j)).
However, these recipients should be cautioned to carefully separate any copies.
See Section 4.6.1 for information on electronically furnishing statements to
recipients.
2.1.10
Required
Inclusions/
Exclusions

.
You must include the Office of Management and Budget (OMB) number on
Copies A and Form 1096 in the same location as on the official form.
The following Privacy Act and Paperwork Reduction Act Notice phrases must
be printed on Copy A of the forms as follows.

•

“For Privacy Act and Paperwork Reduction Act Notice, see the
current General Instructions for Certain Information Returns” on
Forms 1099-DIV, 1099-INT, and 1099-OID.

•

“For Privacy Act and Paperwork Reduction Act Notice, see Pub. 1099,
current General Instructions for Certain Information Returns” on
Form W-2G.

•

“For more information and the Privacy Act and Paperwork
Reduction Act Notice, see Pub. 1099” on Form 1096.

•

“For Privacy Act and Paperwork Reduction Act Notice, see
instructions” on Form 1042-S.

•

“For filing information, Privacy Act, and Paperwork Reduction Act
Notice, see the General Instructions for Certain Information
Returns” must be printed on all other forms listed in Section 1.1.2.
13

A postal indicia may be used if it meets the following criteria.

•
•

It is printed in the OCR ink color prescribed for the form.
No part of the indicia is within one print position of the scannable area.

The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead,
the EIN or the vendor code of the form's printer must be entered in place of
the Catalog Number (Cat. No.). The 4-digit vendor code, preceded by four
zeros and a slash, for example, 0000/9876, must appear in 12-point Arial
font, or a close approximation, on Copy A only of Forms 1096, 1097-BTC,
1098, 1099, 3921, 3922, 5498, and W-2G. The vendor code is used to identify
the forms producer. Vendor codes can be obtained free of charge from the
National Association of Computerized Tax Processors (NACTP) via email at
[email protected]. The use of a vendor code is recommended.
Note: Vendor codes from the NACTP are required by those companies
producing the 1099 family of forms (Forms 1096, 1097-BTC, 1098, 1099,
3921, 3922, 5498, and W-2G) as part of a product for resale to be used by
multiple issuers. Issuers developing 1099 family forms to be used only for their
individual companies do not require a vendor code.
The Cat. No. shown on the forms is used for IRS distribution purposes and
should not be printed on any substitute forms.
The form must not contain the statement “IRS approved” or any similar
statement.

Information

Recipient

Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With
the IRS
2.2.1
Recipient
Information

.
The form recipient's name, street address, city, state, ZIP code, and telephone
number (if required) should be typed or machine printed in black ink in the same
format as shown on the official IRS form. The city, state, and ZIP code must be
on the same line.
The following rules apply to the form recipient's name(s).

•

The name of the appropriate form recipient must be shown on the first
or second name line in the area provided for the form recipient's name.

•

No descriptive information or other name may precede the form
recipient's name.

•

Only one form recipient's name may appear on the first name line of
the form.

•

If multiple recipients’ names are required on the form, enter on the
first name line the recipient name that corresponds to the recipient
TIN shown on the form. Place the other form recipients’ names on the
second name line (only two name lines are allowable).

14

Because certain states require that trust accounts be provided in a different
format, filers should generally provide information returns reflecting payments
to trust accounts with the:

•
•
•

Trust’s EIN in the recipient's TIN area,
Trust’s name on the recipient's first name line, and
Name of the trustee on the recipient's second name line.

Although handwritten forms will be accepted, the IRS prefers that filers type or
machine print data entries. Also, filers should insert data as directed by shading,
or in the middle of blocks, well separated from other printing and guidelines,
and take measures to guarantee clear, dark black, sharp images. Photocopies are
not acceptable.
Truncating payee TIN on payee statements. Where permitted, filers may
truncate a payee's TIN (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification number (ATIN),
or EIN) on the payee statement (including substitute and composite substitute
statements) furnished to the payee in paper form or electronically. Generally,
the payee statement is that copy of an information return designated "Copy
B" on the form. To truncate where allowed, replace the first 5 digits of the
9-digit number with asterisks (*) or Xs (for example, an SSN xxx-xx-xxxx
would appear on the paper payee statement as ***-**-xxxx or XXX-XX-xxxx).
See Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/
2014-31_IRB#TD-9675.
Box

Number

Account

Caution: Recipient TINs must not be truncated on Copy A filed with the IRS.
2.2.2
Account Number
Box

.
Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and
W-2G for an account number designation when required by the official IRS
form. The account number is required if you have multiple accounts for a
recipient for whom you are filing more than one information return of the same
type. Additionally, the IRS encourages you to include the recipients’ account
numbers on paper forms if your system of records uses the account number
rather than the name or TIN for identification purposes. Also, the IRS will
include the account number in future notices to you about backup withholding.
If you are using window envelopes to mail statements to recipients and using
reduced rate mail, be sure the account number does not appear in the window.
The Postal Service may not accept these for reduced rate mail.
Restrictions

and

Specifications

Exception. Form 1098-T can have third-party provider information.
2.2.3
Specifications
and Restrictions

.

•

Machine-printed forms should be printed using a 6 lines/inch option,
and should be printed in 10 pitch pica (10 print positions per inch) or
12 pitch elite (12 print positions per inch). Proportional spaced fonts
are unacceptable.

•

Substitute forms prepared in continuous or strip form must be burst
and stripped to conform to the size specified for a single sheet before
they are filed with the IRS. The size specified does not include pinfeed
holes. Pinfeed holes must not be present on forms filed with the IRS.
15

•

Do not use a felt tip marker. The machine used to “read” paper forms
generally cannot read this ink type.

•

Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,),
or other special characters in the numbered money boxes. Exception.
Use decimal points to indicate dollars and cents (for example, 2000.00
is acceptable).

•

Do not use apostrophes (’), asterisks (*), or other special characters on
the payee name line.

•

Do not fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed
to the IRS. Mail these forms flat in an appropriately sized envelope or
box. Folded documents cannot be readily moved through the machine
used in IRS processing.

•

Do not staple Forms 1096 to the transmitted returns. Any staple holes
near the return code number may impair the IRS’s ability to machine
scan these types of documents.

•
•

Do not type other information on Copy A.

File

To

Where

Do not cut or separate the individual forms on the sheet of forms of
Copy A (except Forms W-2G).

2.2.4
Where To File

.
Mail completed paper forms to the IRS Service Center shown in the instructions
for Form 1096 and in the Pub. 1099. Specific information needed to complete
the forms mentioned in this revenue procedure are given in the specific form
instructions. A chart showing which form must be filed to report a particular
payment is included in Pub. 1099.

Part 3
Specifications for Substitute Form W-2G (Filed
With the IRS)

Purpose

Section 3.1 – General
3.1.1
Purpose

.
The following specifications give the format requirements for substitute Form
W-2G (Copy A only), which is filed with the IRS.
A filer may use a substitute Form W-2G to file with the IRS (referred to
as “substitute Copy A”). The substitute form must be an exact replica of the
official form with respect to layout and content.

A)

(Copy

W-2G

Form

Substitute

Section 3.2 – Specifications for Copy A of Form W-2G
3.2.1
Substitute Form
W-2G (Copy A)

.
You must follow these specifications when printing substitute Copy A of the
Form W-2G.

16

Caution: The payee's TIN (SSN, ITIN, ATIN, or EIN) must not be truncated on
Copy A of Form W-2G.
Item

Substitute Form W-2G (Copy A)

Paper for Copy A must be white chemical wood bond, or equivalent, 20
pounds (basis 17 x 22-500), plus or minus 5% (0.05). The paper must
Paper color and quality consist substantially of bleached chemical wood pulp. It must be free
from unbleached or ground wood pulp or post-consumer recycled paper.
It must also be suitably sized to accept ink without feathering.
Ink color and quality

All printing must be in a high quality nongloss black ink.

Typography

The type must be substantially identical in size and shape to the official
form. All rules on the document are either 1/2 point (0.007 inch), 1 point
(0.015 inch), or 3 point (0.045 inch). Vertical rules must be parallel to
the left edge of the document; horizontal rules to the top edge.

Dimensions

The official form is 8 inches wide x 51/2 inches deep, exclusive of a snap
stub. Any substitute Copy A can be between 8 inches and 81/2 inches
wide by 5 inches deep. The snap feature is not required on substitutes.
All margins must be free of print. There is a 0.33-inch top margin from
the top of the corrected box and a 1/2-inch left margin. If the top and
left margins are properly aligned, the right margin for all forms will be
correct. If the substitute forms are in continuous or strip form, they must
be burst and stripped to conform to the size specified for a single form.

Hot wax and cold
carbon spots

Hot wax and cold carbon spots are not permitted on any of the internal
form plies. These spots are permitted on the back of a mailer top
envelope ply.

Printer’s symbol

The GPO symbol must not be printed on substitute Forms W-2G.
Instead, the EIN of the form’s printer must be printed in the bottom
margin on the face of each individual Copy A on a sheet. The form must
not contain the statement “IRS approved” or any similar statement.

Cat. No.

The Cat. No. shown on Form W-2G is used for IRS distribution
purposes and should not be printed on any substitute forms.

Part 4
Substitute Statements to Form Recipients and
Form Recipient Copies

17

Introduction

Section 4.1 – Specifications
4.1.1
Introduction

.
If you do not use the official IRS form to furnish statements to recipients,
you must furnish an acceptable substitute statement. Information presented in
substitute statements should be in a point size large enough to be easily read
by recipients. To be acceptable, your substitute statement must comply with
the rules in this part. If you are furnishing a substitute form, see Regulations
sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the
following statements must be provided to recipients for most Forms 1099-DIV
and 1099-INT, all Forms 1099-OID and 1099-PATR, and Form 1099-MISC,
or Form 1099-S for royalties. Generally, information returns may be furnished
electronically with the consent of the recipient. See Section 4.6.1.

1099-PATR

and

1099-OID,

1099-INT,

1099-DIV,

1099-DA,

1099-B,

Forms

Certain

for

Recipients

to

Statements

Substitute

Note: A trustee of a grantor-type trust may choose to file Forms 1099 and
furnish a statement to the grantor under Regulations sections 1.671-4(b)(2)(iii)
and (b)(3)(ii). The statement required by those regulations is not subject to the
requirements outlined in this section.
4.1.2
Substitute
Statements to
Recipients for
Certain Forms
1099-B, 1099DA, 1099-DIV,
1099-INT, 1099OID, and 1099PATR

.
The rules in this section apply to Forms 1099-B, 1099-DA, 1099-DIV
(except for section 404(k) dividends), 1099-INT (except for interest reportable
under section 6041), 1099-OID, and 1099-PATR only. You may furnish form
recipients with Copy B of the official Form 1099 or a substitute Form 1099
(recipient statement) if it contains the same information as the official IRS form
(such as aggregate amounts paid to the form recipient; any backup withholding;
the name, address, and TIN of the person making the return; and any other
information required by the official form). Information not required by the
official form should not be included on the substitute form except for state
income tax withholding information. But see Section 4.3 regarding additional
information that may be included on substitute and composite Forms 1099-B
and 1099-DA, such as basis for noncovered securities.
Note: Many of the information returns now include boxes for providing state
withholding information as part of the official form, with additional copies for
convenience. Payers may, however, provide the state withholding information
separately (such as on a separate page or section) in order to assist the payee
with completing a state income tax return that requires the attachment of any
information return that includes state withholding amounts and payer numbers.
Exception for supplementary information. The substitute form may include
supplementary information that will assist the payee with completing the tax
return. Such information could include expense and cost basis factors related
to the reporting for widely held fixed investment trusts (WHFITs), as required
under Regulations section 1.671-5. The substitute statement should disclose
to the payee that such supplementary information is not furnished to the
IRS. See Section 4.3 for additional requirements when providing supplemental
information with the Forms 1099-B and 1099-DA that is not furnished to the
IRS.
Forms 1099-B and 1099-DA. For transactions reportable on Form 8949, Sales
and Other Dispositions of Capital Assets, brokers that use substitute statements
should segregate dispositions of noncovered securities from covered securities,
and further segregate long-term and short-term dispositions of covered
18

securities. They may also segregate long-term from short-term dispositions of
noncovered securities, to the extent that the date acquired is known. For 2026
dispositions, the substitute Forms 1099-B and 1099-DA may have up to five
separate sections, each with a heading identifying which securities are included
in the list, and each separately totaled. Each section, after totaling or within the
heading for the section, should indicate how to report the transactions on Form
8949, as indicated.
1.

Short-term transactions for which basis is reported to the IRS—Report on
Form 8949, Part I, with box A checked for Form 1099-B or Part I, with
box G checked for Form 1099-DA.

2.

Short-term transactions for which basis is not reported to the IRS—Report
on Form 8949, Part I, with box B checked for Form 1099-B or Part I, with
box H checked for Form 1099-DA.

3.

Long-term transactions for which basis is reported to the IRS—Report on
Form 8949, Part II, with box D checked for Form 1099-B or Part II, with
box J checked for Form 1099-DA.

4.

Long-term transactions for which basis is not reported to the IRS—Report
on Form 8949, Part II, with box E checked for Form 1099-B or Part II,
with box K checked for Form 1099-DA.

5.

Transactions for which basis is not reported to the IRS and for which
short-term or long-term determination is unknown (to broker). You must
determine short term or long term based on your records and report on Form
8949, Part I, with box B or box H checked, or on Form 8949, Part II, with
box E or box K checked, as appropriate.

For each section, each transaction may include information not reported to the
IRS, such as basis, date acquired, and gain or loss. Therefore, for short-term
dispositions where basis was not reported to the IRS, basis and date acquired
may be shown just as they would be shown for short-term dispositions where
basis was reported to the IRS.
For 2026 dispositions, each of the applicable sections must have Sales Price and
Cost or Other Basis (if known) separately totaled. Net gain or loss, if included
for any of the sections, may also be totaled.
Brokers may also use substitute Form 1099-B or 1099-DA for transactions that
are not directly reported on Form 8949. Examples include transactions involving
regulated futures contracts, foreign currency contracts, and section 1256 option
contracts. Any additional sections created for this purpose should be segregated
from those transactions directly reportable on Form 8949.
The substitute form requirements in the following paragraphs also apply to
Forms 1099-B and 1099-DA.

19

Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR. A substitute recipient
statement for Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must
comply with the following requirements.

•

Box captions and numbers that are applicable must be clearly
identified, using the same wording and numbering as on the official
form.

•

The recipient statement (Copy B) must contain all applicable recipient
instructions as provided on the front and back of the official IRS form.
You may provide those instructions on a separate sheet of paper.

•

The box caption “Federal income tax withheld” must be in boldface
type or otherwise highlighted on the recipient statement.

•

The recipient statement must contain the OMB number as shown on the
official IRS form. See Section 5.2.

•

The recipient statement must contain the tax year (for example,
2026), form number (for example, Form 1099-INT), and form name
(for example, Interest Income) of the official IRS Form 1099. This
information must be displayed prominently together in one area of the
statement. For example, the tax year, form number, and form name
could be shown in the upper right part of the statement. Each copy
must be appropriately labeled (such as Copy B, For Recipient). See
Section 4.5.2 for applicable labels and arrangement of assembly of
forms. Note: Do not include the words “Substitute for” or “In lieu of”
on the recipient statement.

•

Layout and format of the statement are at the discretion of the filer.
However, the IRS encourages the use of boxes so that the statement has
the appearance of a form and can be easily distinguished from other
nontax statements.

•

Each recipient statement of Form 1099-B, 1099-DA, 1099-DIV,
1099-INT, 1099-LPS, 1099-OID, 1099-PATR, or 1098-VLI must
include the direct access telephone number of an individual who can
answer questions about the statement. Include that telephone number
conspicuously anywhere on the recipient statement.

A mutual fund family may furnish one statement (for example, one piece
of paper) on which it reports the dividend income earned by a recipient
from multiple funds within the family of mutual funds, as required by Form
1099-DIV. However, each fund and its earnings must be stated separately.
The statement must contain an instruction to the recipient that each fund’s
dividends and name, not the name of the mutual fund family, must be reported
on the recipient's tax return. The statement cannot contain an aggregate total
of all funds. In addition, a mutual fund family may furnish a single statement
(as a single filer) for Form 1099-INT, 1099-DIV, or 1099-OID information
(see Section 4.2.1). Each fund and its earnings must be stated separately. The
statement must contain an instruction to the recipient that each fund’s earnings
and name, not the name of the mutual fund family, must be reported on the
recipient's tax return. The statement cannot contain an aggregate total of all
funds.
20

W-2G

and

5498,

1099,

1098,

Forms

Certain

for

Recipients

to

Statements

Substitute

You may enter a total of the individual accounts listed on the statement only if
they have been paid by the same payer. For example, if you are listing interest
paid on several accounts by one financial institution on Form 1099-INT, you
may also enter the total interest amount. You may also enter a date next to the
CORRECTED box if that box is checked.
4.1.3
Substitute
Statements to
Recipients for
Certain Forms
1098, 1099, 5498,
and W-2G

.
Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E,
1098-F, 1098-Q, 1098-T, 1098-VLI, 1099-A, 1099-C, 1099-CAP, 1099-G,
1099-K, 1099-LPS, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-Q,
1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA,
5498-QA, 5498-SA, 5498-TA, W-2G, 1099-DIV (only for section 404(k)
dividends reportable under section 6047), and 1099-INT (only for interest
reportable in the course of your trade or business under section 6041) can be
copies of the official forms or acceptable substitutes.
Caution: The IRS does not require a donee to use Form 1098-C as the
written acknowledgment for contributions of motor vehicles, boats, and
airplanes. However, if you choose to use copies of Form 1098-C or an
acceptable substitute as the written acknowledgment, then you must follow the
requirements of this section.
To be acceptable, a substitute recipient statement must meet the following
requirements.

•

The tax year, form number, and form name must be the same as on the
official form and must be displayed prominently together in one area
on the statement. For example, they may be shown in the upper right
part of the statement.

•

The statement must contain the same information as the official IRS
form, such as aggregate amounts paid to the form recipient; any
backup withholding; the name, address, and TIN of the filer and of
the recipient; and any other information required by the official form.

•

Each substitute recipient statement for Forms W-2G, 1097-BTC,
1098, 1098-C, 1098-E, 1098-F, 1098-T, 1098-VLI, 1099-A, 1099-C,
1099-CAP, 1099-DIV, 1099-G (excluding state and local income
tax refunds), 1099-K, 1099-INT, 1099-LPS, 1099-LS, 1099-LTC,
1099-MISC (excluding fishing boat proceeds), 1099-NEC, 1099-Q,
1099-R (for qualified long-term care insurance contracts under
combined arrangements only), 1099-S, 1099-SA, 1099-SB, and
5498-SA must include the direct access telephone number of an
individual who can answer questions about the statement.

•

Include the telephone number conspicuously anywhere on the
recipient statement. Although not required, payers reporting on
Forms 1099-QA, 1099-R (payments other than qualified long-term
care insurance contracts under combined arrangements), 3921, 3922,
5498, 5498-ESA, 5498-QA, and 5498-TA are encouraged to furnish
telephone numbers at which recipients of the form(s) can reach a
person familiar with the information reported.

•

All applicable money amounts and information, including box numbers
required to be reported to the form recipient, must be titled on the
21

recipient statement in substantially the same manner as those on the
official IRS form. The box caption “Federal income tax withheld”
must be in boldface type on the recipient statement.
Exception. If you are reporting a payment as “Other income” in box 3
of Form 1099-MISC, you may substitute appropriate language for the
box title. For example, for payments of accrued wages and leave to a
beneficiary of a deceased employee, you might change the title of box 3 to
“Beneficiary payments” or something similar.
Note: You cannot make this change on Copy A.

•

If federal income tax is withheld and shown on Form 1099-R or W-2G,
Copy B and Copy C must be furnished to the recipient. If federal
income tax is not withheld, only Copy C of Forms 1099-R and W-2G
must be furnished. However, for Form 1099-R, instructions similar to
those on the back of the official Copy B and Copy C of Form 1099-R
must be furnished to the recipient. For convenience, you may choose to
provide both Copies B and C of Form 1099-R to the recipient.

•

You must provide appropriate instructions to the form recipient similar
to those on the official IRS form, to aid in the proper reporting on
the form recipient's income tax return. For payments reported on
Forms 1099-B, 1099-CAP, and 1099-DA, the requirement to include
instructions substantially similar to those on the official IRS form
may be satisfied by providing form recipients with a single set of
instructions for all Forms 1099-B, 1099-CAP, and 1099-DA statements
required to be furnished in a calendar year.

•

If you use carbonless sets to produce recipient statements, the quality
of each copy in the set must meet the following standards.
1.

All copies must be clearly legible.

2.

All copies must be able to be photocopied.

3.

Fading must not diminish legibility and the ability to photocopy.

•

In general, black chemical transfer inks are preferred, but other colors
are permitted if the above standards are met. Hot wax and cold carbon
spots are not permitted on any of the internal form plies. The back of a
mailer top envelope ply may contain these spots.

•

For reporting state income tax withholding and state payments, you
may add an additional box(es) to recipient copies, as appropriate. In
addition, the state withholding information may be provided separately
and apart from the other information in the event the recipient must
attach a copy to the recipient's tax return. Note: You cannot make this
change on Copy A.

•

On Copy C of Form 1099-LTC, you may reverse the location of the
policyholder’s and the insured’s name, street address, city, state, and
ZIP code for easier mailing.

•

If an institution insurer uses a third-party service provider to file Form
1098-T, then in addition to the institution’s or insurer’s name, address,
22

and telephone number, the same information may be included for the
third-party service provider in the space provided on the form.

2

and

1,

D,

C,

B,

Copies

Fillable

Forms 1099-A and 1099-C transactions, if related, may be combined
on Form 1099-C.

Online

•
4.1.4
Online Fillable
Copies B, C, D,
1, and 2

.
Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients have been
made online fillable at IRS.gov/forms-instructions for many forms referenced
in these instructions. See the separate instructions for Forms 1098, 1098-E
& T, 1098-F, 1098-Q, 1098-VLI, 1099-A & C, 1099-B, 1099-DA, 1099-DIV,
1099-G, 1099-INT & OID, 1099-K, 1099-LPS, 1099-LS, 1099-MISC & NEC,
1099-PATR, 1099-R & 5498, 5498-TA, 1099-S, 1099-SB, and 3921.

1099-S

and

1099-PATR,

1099-OID,

1099-MISC,

1099-INT,

1099-DIV,

1099-DA,

1099-B,

Forms

Certain

for

Statements

Substitute

Composite

Section 4.2 – Composite Statements
4.2.1
Composite
Substitute
Statements for
Certain Forms
1099-B, 1099DA, 1099-DIV,
1099-INT, 1099MISC, 1099OID, 1099PATR, and 1099S

.
A composite recipient statement is permitted for reportable payments consisting
of the proceeds of brokerage and barter transactions, dividends, interest, original
issue discount, patronage dividends, and royalties. The following forms may be
included on a composite substitute statement when one payer is reporting more
than one of these payments during a calendar year to the same form recipient.

•
•
•
•
•
•
•
•

Form 1099-B.
Form 1099-DA.
Form 1099-DIV (except for section 404(k) dividends).
Form 1099-INT (except for interest reportable under section 6041).
Form 1099-MISC (only for royalties or substitute payments in lieu of
dividends and interest).
Form 1099-OID.
Form 1099-PATR.
Form 1099-S (only for royalties).

Generally, do not include any other Form 1099 information (for example, Form
1099-A or 1099-C) on a composite statement with the information required on
the forms listed in the preceding sentence.
Although the composite recipient statement may be on one sheet, the format
of the composite recipient statement must satisfy the following requirements in
addition to the requirements listed in Sections 4.1.2, 4.3, and 4.4, as applicable.

•

All information pertaining to a particular type of payment must be
located and blocked together on the form and separate from any
information covering other types of payments included on the form.
For example, if you are reporting interest and dividends, the Form
1099-INT information must be presented separately from the Form
1099-DIV information.

•

The composite recipient statement must prominently display the form
number and form name of the official IRS form together in one area
at the beginning of each appropriate block of information. The tax
23

year must only be placed on each block of information if it is not
prominently displayed elsewhere on the page on which the information
appears.

4.1.3

and

4.1.2

Sections

in

Specified

Forms

for

Recipients

to

A composite statement is an acceptable substitute only if the type of
payment, and the recipient's tax obligation with respect to the payment,
is as clear as if each required statement were furnished separately on an
official form.

Statements

•

Substitute

Any information required by the official IRS forms that would
otherwise be repeated in each information block is required to be listed
only once in the first information block on the composite form. For
example, there is no requirement to report the name of the filer in each
information block. This rule does not apply to any money amounts (for
example, federal income tax withheld) or to any other information that
applies to money amounts.

Composite

•

4.2.2
Composite
Substitute
Statements to
Recipients for
Forms Specified
in Sections 4.1.2
and 4.1.3

.
A composite recipient statement for the forms specified in Section 4.1.2 or 4.1.3
is permitted when one filer is reporting more than one type of payment during a
calendar year to the same form recipient. A composite statement is not allowed
for a combination of forms listed in Sections 4.1.2 and 4.1.3.
Exceptions.

•

Substitute payments in lieu of dividends or interest reported in box 8 of
Form 1099-MISC may be reported on a composite substitute statement
with Form 1099-DIV.

•

Form 1099-B or 1099-DA information may be reported on a composite
form with the forms specified in Section 4.1.2, as described in Section
4.2.1.

•

Royalties reported on Form 1099-MISC or 1099-S may be reported on
a composite form only with the forms specified in Section 4.1.2.

Although the composite recipient statement may be on one sheet, the format of
the composite recipient statement must satisfy the requirements listed in Section
4.2.1 as well as the requirements in Section 4.1.3. A composite statement of
Forms 1098 and 1099-INT (for interest reportable under section 6049) is not
allowed.

24

Information

1099-DA

or

1099-B

Form

Additional

Presenting

for

Requirements

General

Section 4.3 – Additional Information for Substitute and Composite Forms
1099-B and 1099-DA
4.3.1
General
Requirements
for Presenting
Additional Form
1099-B or 1099DA Information

.
A filer may include Form 1099-B or 1099-DA information on a composite
form with the forms listed in Section 4.1.2. Therefore, supporting, explanatory,
or comparable relevant information for covered and noncovered lots on the
1099-B or 1099-DA portion of the composite statement can be included. This
information includes display on the payee statement of data elements such as
basis for noncovered lots, explanatory remarks on permissible basis adjustments
for covered lots, descriptions of the type of transaction (merger, buy to close,
redemption, etc.), identification of contingent payment debt obligations, and lot
relief methods.

Information

1099-B

Form

Additional

Providing

for

Legend

Added

If you wish to provide additional information to the investor on the same
substitute recipient Form 1099-B or 1099-DA, the form must follow the
rules set forth in this Section 4.3 and should clearly delineate how the
information is presented. Any information presented should make reference
to its corresponding number on the official form, as appropriate. You should
clearly categorize each type of information you are reporting.
4.3.2
Added Legend
for Providing
Additional Form
1099-B
Information

.
An additional separate legend is required that explains exactly which pieces
of information are and are not reported to the IRS, to the extent, if any,
the information is not already identified as not being reported to the IRS, as
described in Section 4.1.2. It should clearly explain how the information is
presented. You may present this legend in a way that is consistent with your
design as long as it clearly indicates which information is being provided to the
IRS. Additionally, a reminder to taxpayers that they are ultimately responsible
for the accuracy of their tax returns is also required.

1098

Forms

for

Legends

Required

Section 4.4 – Required Legends
4.4.1
Required
Legends for
Forms 1098

.
Form 1098 recipient statements (Copy B) must contain the following legends.

•

Form 1098:
1. “The information in boxes 1 through 9 and 11 is important tax
information and is being furnished to the IRS. If you are required
to file a return, a negligence penalty or other sanction may be
imposed on you if the IRS determines that an underpayment of
tax results because you overstated a deduction for the mortgage
interest or for these points, reported in boxes 1 and 6; or because
you did not report the refund of interest (box 4); or because you
claimed a nondeductible item.”
2.

“*Caution: The amount shown may not be fully deductible by
you. Limits based on the loan amount and the cost and value of
the secured property may apply. Also, you may only deduct interest
to the extent it was incurred by you, actually paid by you, and not
reimbursed by another person.”

25

•

Form 1098-C: Copy B — “In order to take a deduction of more than
$500 for this contribution, you must attach this copy to your federal
tax return. Unless box 5a or 5b is checked, your deduction cannot
exceed the amount in box 4c.” Copy C — “This information is being
furnished to the IRS unless box 7 is checked.”

•

Form 1098-E: “This is important tax information and is being furnished
to the IRS. If you are required to file a return, a negligence penalty
or other sanction may be imposed on you if the IRS determines that
an underpayment of tax results because you overstated a deduction for
student loan interest.”

•

Forms 1098-F: “This is important tax information and is being
furnished to the IRS.”

•
•

Form 1098-Q: “This information is being furnished to the IRS.”

Form 1098-VLI:

W-2G

and

1099

“*Caution: The amount shown may not be fully deductible by
you. Limits based on the amount of interest paid, your income, and
the passenger vehicle may apply. Generally, you may only deduct
interest to the extent it was incurred by you, actually paid by you,
and not reimbursed by another person.”

Forms

2.

for

“This is important tax information and is being furnished to the
IRS. If you are required to file a return, a negligence penalty or
other sanction may be imposed on you if the IRS determines that
an underpayment of tax results because you overstated a deduction
for vehicle loan interest.”

Legends

1.

Required

•

Form 1098-T: “This is important tax information and is being furnished
to the IRS. This form must be used to complete Form 8863 to claim
education credits. Give it to the tax preparer or use it to prepare the tax
return.”

4.4.2
Required
Legends for
Forms 1099 and
W-2G

.

•

Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B—“This is
important tax information and is being furnished to the IRS. If you are
required to file a return, a negligence penalty or other sanction may be
imposed on you if taxable income results from this transaction and the
IRS determines that it has not been reported.”

•

Forms 1099-B, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-MISC,
1099-NEC, 1099-OID, 1099-PATR, 1099-Q, and 1099-QA: Copy B—
“This is important tax information and is being furnished to the IRS.
If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if this income is taxable and the IRS
determines that it has not been reported.”

•

Form 1099-LS: Copy B—“This is important tax information and is
being furnished to the IRS. If you are required to file a return, a
negligence penalty or other sanction may be imposed on you if this
item is required to be reported and the IRS determines that it has not

26

been reported.” Copy C—“Copy C is provided to you for information
only. Only the payment recipient is required to report this information
on a tax return.”

Form W-2G: Copy B—“This information is being furnished to the IRS.
Report this income on your federal tax return. If this form shows
federal income tax withheld in box 4, attach this copy to your
return.” Copy C — “This is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence
penalty or other sanction may be imposed on you if this income is
taxable and the IRS determines that it has not been reported.”

5498

•

and

Form 1099-SA: Copy B—“This information is being furnished to the
IRS.”

3922,

•

3921,

Forms 1099-S and 1099-SB: Copy B—“This is important tax
information and is being furnished to the IRS. If you are required to file
a return, a negligence penalty or other sanction may be imposed on you
if this item is required to be reported and the IRS determines that it has
not been reported.”

1097-BTC,

•

Forms

Form 1099-R: Copy B—“Report this income on your federal tax
return. If this form shows federal income tax withheld in box 4,
attach this copy to your return.” Copy C—“This information is being
furnished to the IRS.”

for

•

Legends

Forms 1099-LPS and 1099-LTC: Copy B—“This is important tax
information and is being furnished to the IRS. If you are required to
file a return, a negligence penalty or other sanction may be imposed
on you if this item is required to be reported and the IRS determines
that it has not been reported.” Copy C — “Copy C is provided to you
for information only. Only the policyholder is required to report this
information on a tax return.”

Required

•

4.4.3
Required
Legends for
Forms 1097BTC, 3921, 3922,
and 5498

.

•

Form 1097-BTC: Copy B—“This is important tax information and
is being furnished to the IRS. If you are required to file a return, a
negligence penalty or other sanction may be imposed on you if an
amount of tax credit exceeding the amount reported on this form is
claimed on your income tax return.”

•

Form 3921: Copy B—“This is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence
penalty or other sanction may be imposed on you if this item is
required to be reported and the IRS determines that it has not been
reported.” Copy C — “This copy should be retained by the corporation
whose stock has been transferred under section 422(b).”

•

Form 3922: Copy B—“This is important tax information and is being
furnished to the IRS.”

•

Form 5498: Copy B—“This information is being furnished to the
IRS.” Note: If you do not provide another statement to the participant
because no contributions were made for the year, the statement of

27

the fair market value, and any required minimum distribution of
the account, must contain this legend and a designation of which
information is being provided to the IRS.

•

Forms 5498-ESA, 5498-QA, 5498-SA, and 5498-TA: Copy B—“This
information is being furnished to the IRS.”

Copies

Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2
4.5.1
Copies

.
Copies B, and in some cases C, D, 1, and 2, are included in the official assembly
for the convenience of the filer. You are not legally required to include all these
copies with the privately printed substitute forms. Furnishing Copy B, and in
some cases Copy C, will satisfy the legal requirement to provide statements of
information to form recipients.

Assembly

of

Arrangement

Note: If an amount of federal income tax withheld is shown on Form 1099-R or
W-2G, Copy B (to be attached to the tax return) and Copy C must be furnished
to the recipient. Copy D (Form W-2G) may be used for payer records. Only
Copy A should be filed with the IRS.
4.5.2
Arrangement of
Assembly

.
Copy A (“For Internal Revenue Service Center”) of all forms must be on top.
The rest of the assembly must be arranged, from top to bottom, as follows.
Form

Title

1098

Copy B “For Payer/Borrower.”

1098-C

Copy B “For Donor”; Copy C “For Donor’s Records.”

1098-F

Copy B “For Payer.”

1098-Q, 5498,
and 5498-SA

Copy B “For Participant.”

1098-T

Copy B “For Student.”

1098-VLI

Copy B “For Payer of Record.”

1098-E and
1099-A

Copy B “For Borrower.”

1097-BTC,
1099-PATR,
1099-Q, and
1099-QA

Copy B “For Recipient.”

1099-C

Copy B “For Debtor.”

1099-CAP

Copy B “For Shareholder.”

1099-B,
1099-DA,
1099-DIV,
1099-G,
1099-INT,
1099-MISC,
1099-NEC, and
1099-OID

Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy 2 “To be
filed with recipient's state income tax return, when required.”

1099-K

Copy 1 “For State Tax Department”; Copy B “For Payee”; Copy 2 “To be
filed with the recipient's state income tax return, when required.”

28

Form

Title

1099-LS

Copy B “For Payment Recipient”; Copy C “For Issuer”

1099-LPS and
1099-LTC

Copy B “For Policyholder”; Copy C “For Insured”

1099-R

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income tax
withheld in box 4, attach this copy to your return”; Copy C “For Recipient’s
Records”; Copy 2 “File this copy with your state, city, or local income tax
return, when required.”

1099-S

Copy B “For Transferor.”

1099-SA

Copy B “For Recipient.”

1099-SB

Copy B “For Seller.”

3921

Copy B “For Employee”; Copy C “For Corporation.”

3922

Copy B “For Employee.”

5498-ESA,
5498-QA, and
5498-TA

Copy B “For Beneficiary.”

1042-S

Copy B “For Recipient”; Copy C “For Recipient” and “Attach to any federal
tax return you file”; Copy D “For Recipient” and “Attach to any state tax
return you file”

Perforations

W-2G

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income tax
withheld in box 4, attach this copy to your return.”; Copy C“ For Winner’s
Records”; Copy 2 “Attach this copy to your state, city, or local income tax
return, if required.”; Copy D “For Payer”.

4.5.3
Perforations

.
Instructions for perforation of forms can be found in Section 2.1.9.

Statements

Recipient

Electronic

Section 4.6 – Electronic Delivery of Recipient Statements
4.6.1
Electronic
Recipient
Statements

.
If you are required to furnish a written statement (Copy B or an
acceptable substitute) to a recipient, then you may furnish the statement
electronically instead of on paper. This includes furnishing the statement
to recipients of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T, 1098-VLI,
1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT,
1099-K, 1099-LPS, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID,
1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 1042-S,
3921, 3922, 5498, 5498-ESA, 5498-QA, 5498-SA, and 5498-TA. It also
includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes,
wagering pools, and lotteries).
Note: Until further guidance is issued, you cannot furnish Form 1098-C
electronically. Perforation (see Section 2.1.9) does not apply to printouts
of copies of forms that are furnished electronically to recipients. However,
recipients should be cautioned to carefully separate the copies.
If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as
furnishing the statement timely.

29

Consent

.
The recipient must consent in the affirmative to receiving the statement
electronically and not have withdrawn the consent before the statement is
furnished. The consent by the recipient must be made electronically in a way
that shows that the recipient can access the statement in the electronic format
in which it will be furnished. You must notify the recipient of any hardware or
software changes prior to furnishing the statement. A new consent to receive the
statement electronically is required after the new hardware or software is put
into service. Prior to furnishing the statements electronically, you must provide
the recipient a statement with the following statements prominently displayed.

•

If the recipient does not consent to receive the statement electronically,
a paper copy will be provided.

•

The scope and duration of the consent. For example, whether the
consent applies to every year the statement is furnished or only
for the January 31, 2027 (February 15 for Forms 1099-B, 1099-S,
and 1099-MISC with payments reported in box 8 or 10), due date
immediately following the date of the consent.

•
•

How to obtain a paper copy after giving consent.
How to withdraw the consent. The consent may be withdrawn at
any time by furnishing the withdrawal in writing (electronically or
on paper) to the person whose name appears on the statement.
Confirmation of the withdrawal will also be in writing (electronically
or on paper).

•

Notice of termination. The notice must state under what conditions the
statements will no longer be furnished to the recipient.

•
•

Procedures to update the recipient's information.

Notification

and

Posting,

A description of the hardware and software required to access, print,
and retain a statement, and a date the statement will no longer be
available on the website.

Format,

4.6.2
Consent

4.6.3
Format, Posting,
and Notification

.
Additionally, you must:

•

Ensure the electronic format contains all the required information and
complies with the guidelines in this document;

•

Post, on or before the January 31 (February 15 for Forms 1099-MISC
(with payments reported in box 8 or 10), 1099-B, 1099-DA, and
1099-S), due date, the applicable statement on a website accessible
to the recipient through October 15; and

•

Inform the recipient, electronically or by mail, of the posting and how
to access and print the statement.

Note: If any of these dates fall on a Saturday, Sunday, or legal holiday, the time
frame will be considered met if posted by the first business day after such date.
For more information, see Regulations section 31.6051-1(j).

30

For electronic furnishing of:

•

Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and
1.6050S-4;

•
•
•

Form 1099-K, see Regulations section 1.6050W-2;
Forms 1099-QA and 5498-QA, see Regulations section 1.529A-7;

•

Form 1042-S, see Regulations section 1.1461-1(c)(1)(i).

Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see
Notice 2004-10, 2004-1 C.B. 433; and

Part 5
Additional Instructions for Substitute Forms 1097BTC, 1098, 1099, 5498, W-2G, and 1042-S

Substitutes

Paper

Section 5.1 – Paper Substitutes for Form 1042-S
5.1.1
Paper
Substitutes

.
Paper substitutes of Copies A, B, C, and D must be identical to the Form
1042-S and may be privately printed without prior approval from the IRS.
Caution: On the bottom of Copy B, left align the following text: (keep for
your records), and right align the following text: Form 1042-S (2026).

Revisions

Note: Copies A, B, C, and D of Form 1042-S may not contain multiple income
types for the same recipient, that is, multiple rows of the top boxes 1–11 of the
form.

5.1.3
Obtaining
Copies

.
Copies of the official form for the reporting year may be obtained from most
IRS offices. The IRS provides only cut sheets of these forms. Continuous
fan-fold/pin-fed forms are not provided.
Agents

Withholding

for

Instructions

Copies

.
Form 1042-S is subject to annual review and possible change. Withholding
agents and form suppliers are cautioned against overstocking supplies of the
privately printed substitutes.
Obtaining

5.1.2
Revisions

5.1.4
Instructions for
Withholding
Agents

.

•

Only original forms may be filed with the IRS. Photocopies are not
acceptable.

•

The term “Recipient’s U.S. TIN” for an individual means the SSN,
ITIN, or ATIN, consisting of nine digits separated by hyphens as
follows: 000-00-0000; for all other recipients, it means the EIN
or qualified intermediary employer identification number (QI-EIN).
The QI-EIN designation includes a withholding foreign partnership
employer identification number (WP-EIN), and a withholding foreign
trust employer identification number (WT-EIN). The EIN, QI-EIN,
WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as
follows: 00-0000000. The TIN must be in one of these formats. Note:
31

Digits must be separated by hyphens on paper statements in the formats
listed.

•

The term “Recipient's GIIN” means the global intermediary
identification number (GIIN) assigned to a recipient that is a
participating foreign financial institution (FFI) (including a reporting
Model 2 FFI), registered deemed-compliant FFI (including a reporting
Model 1 FFI), or other entity for chapter 4 purposes.
Note: A GIIN consists of nineteen characters as follows:
XXXXXX.XXXXX.XX.XXX (6 characters followed by a period, 5
characters followed by a period, 2 characters followed by a period, and
3 final characters).

Substitute forms prepared in continuous or strip form must be burst
and stripped to conform to the size specified for a single form before
they are filed with the IRS. The dimensions are found in Section 5.1.5.
Computer cards are acceptable, provided they meet all requirements
regarding layout, content, and size.

•

The OMB number must be printed in the format “OMB No.
1545-XXXX.” Use the appropriate OMB number from the most recent
revision of the original IRS form.

Requirements

•

Format

The “UNIQUE FORM IDENTIFIER,” “AMENDED,” and
“AMENDMENT NO.” boxes must be printed at the top center of the
form under the title.

1042-S

•

Form

Withholding agents are requested to type or machine print whenever
possible, provide quality data entries on the forms (that is, use black
ink and insert data in the middle of blocks well separated from other
printing and guidelines), and take other measures to guarantee a clear,
sharp image. Withholding agents are not required, however, to acquire
special equipment solely for the purpose of preparing these forms.

Substitute

•

5.1.5
Substitute Form
1042-S Format
Requirements

.
Property

Substitute Form 1042-S format requirements

Printing

Privately printed substitute Forms 1042-S must be exact replicas of the
official forms with respect to layout and content. The GPO symbol must
be deleted. The exact dimensions are found below. The Cat. No. must
be removed and replaced with the form printer’s EIN or the vendor code
(preferred). See Section 2.1.10.

Box entries

Only one type of income may be represented on Copies A, B, C, and
D submitted to the IRS or furnished to recipients. All boxes on Copy A
filed with the IRS, and Copies B, C, and D furnished to recipients on the
substitute form must conform to the official IRS form.

Color and quality of
ink

All printing must be in high quality nongloss black ink.

Typography

Type must be substantially identical in size and shape to corresponding
type on the official form. All rules on the document are either 1 point
(0.015 inch) or 3 point (0.045 inch). Vertical rules must be parallel to the
left edge of the document; horizontal rules must be parallel to the top edge.

32

Property

Substitute Form 1042-S format requirements

Assembly

If all four parts are present, the parts of the assembly shall be arranged
from top to bottom as follows: Copy A (Original) “for Internal Revenue
Service”; and Copies B, C, and D “for Recipient.”

Color quality of
paper

Paper for Copy A must be white chemical wood bond, or equivalent, 20
pounds (basis 17 x 22-500), plus or minus 5% (0.05); or offset book paper,
50 pounds (basis 25 x 38-500). No optical brighteners may be added to the
pulp or paper during manufacture. The paper must consist of principally
bleached chemical wood pulp or recycled printed paper. It must also be
suitably sized to accept ink without feathering.
•

The dimensions for substitute Copies A, B, C, and D must match the
IRS Form 1042-S in size and format.

•

The official form is 8 inches wide x 11 inches deep, exclusive of a
1/2-inch snap stub on the left side of the form. The snap feature is not
required on substitutes.

•

Copies A, B, C, and D must conform to the official IRS form. No size
variations are permitted.

Dimensions

Other copies

Copies B, C, and D must be furnished for the convenience of payees who
must send a copy of the form with other federal and state returns they file.

Requirements

OMB

Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure
5.2.1
OMB
Requirements

.
The Paperwork Reduction Act (the Act) of 1995 (P. L. 104-13) requires the
following.

•

OMB approves all IRS tax forms that are subject to the Act. Each IRS
form contains (in or near the upper right corner) the OMB approval
number, if any. (The official OMB numbers may be found on the
official IRS printed forms and are also shown on the forms in the
exhibits in Part 6.)

•

Each IRS form (or its instructions) states:
1.

Why the IRS needs the information,

2.

How it will be used, and

3.

Whether or not the information is required to be furnished to the
IRS.

Requirements

Form

Substitute

This information must be provided to any users of official or substitute IRS
forms or instructions.
5.2.2
Substitute Form
Requirements

.
The OMB requirements for substitute IRS forms are:

•

Any substitute form or substitute statement to a recipient must show the
OMB number as it appears on the official IRS form; and

•

For Copy A, the OMB number must appear exactly as shown on the
official IRS form.

For any copy other than Copy A, the OMB number must use one of the
following formats.

33

1.

OMB No. 1545-XXXX (preferred).

2.

OMB # 1545-XXXX (acceptable).

Users

to

Explanation

Required

Caution: These requirements do not apply to substitute Forms 1042-S. See
Section 5.1.5.
5.2.3
Required
Explanation to
Users

.
All substitute forms must state the Privacy Act and Paperwork Reduction Act
Notice as listed in Section 2.1.10.
If no instructions are provided to users of your forms, you must furnish them
with the exact text of the Privacy Act and Paperwork Reduction Act Notice.

Section 5.3 – Ordering Forms and Instructions
You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and
most other forms mentioned in this publication), instructions, and information
copies of federal tax material by going to IRS.gov/OrderForms.
Note: The IRS no longer prints 1099s and other information returns using
carbon paper for the following: Form W-2 series, Form W-3, Form 1096, Form
1098-E, Form 1098-T, Form 1099-B, Form 1099-MISC, Form 1099-NEC, Form
1099-R, and Form 5498.
Note: Some forms on the Internet are intended as information only and may not
be submitted as an official IRS form (for example, most Forms 1099, W-2, and
W-3). Unless otherwise instructed, Form 1096 and Copy A of 1098 series, 1099
series, 5498 series, and Forms 3921 and 3922 cannot be used for filing with the
IRS when printed from a conventional printer. These forms contain drop-out ink
requirements as described in Part 2 of this publication.
Exception. Forms 1097-BTC, 1098-C, 1099-CAP, 1099-LTC, 1099-Q,
1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be
printed in black ink as specified in Sections 2.1.1 and 5.1.5.

Procedures

Revenue

Other

Section 5.4 – Effect on Other Revenue Procedures
5.4.1
Other Revenue
Procedures

.
Revenue Procedure 2025-22, 2025-30, I.R.B. 200, dated July 21, 2025, is
superseded by this revenue procedure.

Part 6
Exhibits

34

Purpose

Section 6.1 – Exhibits of Forms in This Revenue Procedure
6.1.1
Purpose

.
Exhibits A through FF illustrate some of the specifications that were discussed
earlier in this revenue procedure. The dimensions apply to the actual size forms,
but the exhibits have been reduced in size.
Generally, the illustrated dimensions apply to all like forms. For example,
Exhibit E shows 11.00 inches from the top edge to the bottom edge of Form
1098-E and 0.85 inch between the bottom rule of the top form and the top rule
of the second form on the page. These dimensions apply to all forms that are
printed 3-to-a-page.
Exhibit B contains the general measurements for forms printed 2-to-a-page. All
2-to-a-page forms are 4.5 inches in height within the border lines.
Exhibit E contains the general measurements for forms printed 3-to-a-page. All
3-to-a-page forms are 2.84 inches in height within the border lines.
The printed area of all forms is 7.3 inches wide.

Guidelines

All of the exhibits in this publication were updated to include all of the 2026
revisions for those forms that have been revised.
.
Keep in mind the following guidelines when printing substitute forms.

•

Closely follow the specifications to avoid delays in processing the
forms.

•

Always use the specifications as outlined in this revenue procedure and
illustrated in the exhibits.

•

Do not add the text line “Do Not Cut or Separate Forms on This Page”
to the bottom form. This will be inconsistent with the specifications.

Exhibits

6.1.2
Guidelines

6.2
Exhibits

.
The following exhibits provide specifications for the forms listed in Section
1.1.2. Exhibits A, B and E contain the general measurements for all of the
forms. The remaining exhibits represent the images and may contain unique
measurements as required by the forms.

35

Exhibit A

Form 1096
0.67 in

6969

Do Not Staple

Form

1096

OMB No. 1545-0108

Annual Summary and Transmittal of
U.S. Information Returns

Department of the Treasury
Internal Revenue Service

2026

FILER’S name
Street address

Room or suite no.

7.30 in

State or province

4.92 in

2.16 in

1.33 in

City or town
Country

ZIP or foreign postal code

Name of person to contact

Telephone number

Email address

Fax number

1 Employer identification number

1.50 in

2 Social security number

1.30 in

For Official Use Only

3 Total number of forms

1.20 in

4 Federal income tax withheld 5 Total amount reported with this Form 1096

1.40 in

$

1.90 in

$

6 Enter an “X” in only one box below to indicate the type of form being filed.
W-2G
32

1097-BTC
50

1098
81

1098-C
78

1098-E
84

1098-F
03

1098-Q
74

1098-T
83

1099-K
10

1099-LPS
2B

1099-LS
16

1099-LTC 1099-MISC 1099-NEC 1099-OID 1099-PATR
93
95
71
96
97

5498-ESA 5498-QA
72
2A

5498-SA
27

5498-TA
3B

1098-VLI
1B

1099-A
80

1099-B
79

1099-C
85

1099-CAP 1099-DA
73
7A

1099-Q
31

1099-QA
1A

1099-R
98

1099-S
75

1099-SA
94

1099-SB
43

1099-DIV
91

1099-G
86

1099-INT
92

3921
25

3922
26

5498
28

11.00 in

Return this entire page to the Internal Revenue Service. Photocopies are not acceptable.
Send this form, with the copies of the form checked in box 6, to the IRS in a flat mailer (not folded).

0.25 in

Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete.

8.00 in

Signature

Title

Date

Instructions

Where To File

Future developments. For the latest information about developments
related to Form 1096, such as legislation enacted after it was published, go
to www.irs.gov/Form1096.
Purpose of form. Use this form to transmit paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS.
Who must file. Any person or entity who files any form checked in box 6
above must file Form 1096 to transmit those forms to the IRS.
Caution: Your name and taxpayer identification number (TIN) (employer
identification number (EIN) or social security number (SSN)) must match
the name and TIN used on your 94X series tax return(s) or you may be
subject to information return penalties. Do not use the name and/or TIN of
your paying agent or service bureau.
Enter the filer’s name, address (including room, suite, or other unit
number), and TIN in the spaces provided on the form. The name, address,
and TIN of the filer on this form must be the same as those you enter in the
upper left area of Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
When to file. If any date shown falls on a Saturday, Sunday, or legal
holiday in the District of Columbia or where the return is to be filed, the due
date is the next business day. File Form 1096 in the calendar year following
the year for which the information is being reported, as follows.

Send all information returns filed on paper with Form 1096 to the following.

• With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 28.*
• With Forms 1099-NEC, file by January 31.

If your principal business, office or
agency, or legal residence in the
case of an individual, is located in:

Use the following
address:

Alabama, Arizona, Arkansas,
Delaware, Florida, Georgia, Kentucky,
Maine, Massachusetts, Mississippi,
New Hampshire, New Jersey, New
Mexico, New York, North Carolina,
Ohio, Texas, Vermont, Virginia

Internal Revenue Service
P.O. Box 149213
Austin, TX 78714-9213

Alaska, Colorado, Hawaii, Idaho,
Illinois, Indiana, Iowa, Kansas,
Michigan, Minnesota, Missouri,
Montana, Nebraska, Nevada, North
Dakota, Oklahoma, Oregon, South
Carolina, South Dakota, Tennessee,
Utah, Washington, Wisconsin, Wyoming

Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

California, Connecticut,
District of Columbia, Louisiana,
Maryland, Pennsylvania,
Rhode Island, West Virginia

Internal Revenue Service Center
1973 North Rulon White Blvd.
Ogden, UT 84201

If your legal residence or principal place of business is outside the United
States, file with the Internal Revenue Service, P.O. Box 149213, Austin, TX
78714-9213.

• With Form 1099-LPS, file by February 1.
• With Forms 5498, file by May 31.
* Leap years do not impact the due date. See Announcement 91-179,
1991-49 I.R.B. 78, for more information.

For more information and the Privacy Act and Paperwork Reduction Act Notice, see
Pub. 1099.

36

Cat. No. 14400O

Form 1096 (2026) Created 12/15/25

Exhibit B

Form 1097-BTC
VOID

5050

6.52 in

CORRECTED

FORM 1097-BTC ISSUER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

1

Total

OMB No. 1545-2197
Form 1097-BTC

$
2a Code

1.33 in

(Rev. April 2025)
For calendar year

2b Unique identifier

Bond
Tax
Credit

2.80 in
FORM 1097-BTC ISSUER’S TIN

RECIPIENT’S TIN
3

4

Bond type

1.40 in
RECIPIENT’S name

Copy A

3.40 in

4.50 in
Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

7.30 in
Form 1097-BTC issuer is (check one):

0.16 in
0.22 in

0.36 in

Issuer of bond or its agent filing current year
Form 1097-BTC for credit being reported

1.17 in

An entity or a person that received or should have received
a current year Form 1097-BTC and is distributing part or all
of that credit to others
Form 1097-BTC (Rev. 4-2025)

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

6

Cat. No. 54293T

For
Internal Revenue
Service Center

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Comments

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1097BTC

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
1.00 in

5050

VOID

CORRECTED

FORM 1097-BTC ISSUER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

1

Total

OMB No. 1545-2197
Form 1097-BTC

$
2a Code

(Rev. April 2025)
For calendar year

2b Unique identifier
FORM 1097-BTC ISSUER’S TIN

RECIPIENT’S TIN
3

Bond type

4

Copy A

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Form 1097-BTC issuer is (check one):
Issuer of bond or its agent filing current year
Form 1097-BTC for credit being reported
An entity or a person that received or should have received
a current year Form 1097-BTC and is distributing part or all
of that credit to others
Form 1097-BTC (Rev. 4-2025)

Bond
Tax
Credit

Cat. No. 54293T

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

6

Comments

www.irs.gov/Form1097BTC

37

For
Internal Revenue
Service Center

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Exhibit C

Form 1098
VOID

CORRECTED
OMB No. 1545-1380

RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

Form

1098

(Rev. April 2025)
For calendar year
1 Mortgage interest received from payer(s)/borrower(s)

$
RECIPIENT’S/LENDER’S TIN

PAYER’S/BORROWER’S TIN

2 Outstanding mortgage
principal

3 Mortgage origination date

$
PAYER’S/BORROWER’S name

4 Refund of overpaid
interest

5 Mortgage insurance
premiums

$

$

6 Points paid on purchase of principal residence

$
7
If address of property securing mortgage is the same
as PAYER’S/BORROWER’S address, check the box, or enter
the address or description in box 8.

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

9 Number of properties securing the
mortgage

8 Address or description of property securing mortgage (see
instructions)

10 Other

Form 1098 (Rev. 4-2025)

www.irs.gov/Form1098

Cat. No. 14402K

VOID

—

For filing
information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED
OMB No. 1545-1380

RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone no.

Form

1098

(Rev. April 2025)
For calendar year
1 Mortgage interest received from payer(s)/borrower(s)

$
PAYER’S/BORROWER’S TIN

2 Outstanding mortgage
principal

3 Mortgage origination date

$
PAYER’S/BORROWER’S name

4 Refund of overpaid
interest

5 Mortgage insurance
premiums

$

$

6 Points paid on purchase of principal residence

$
7
If address of property securing mortgage is the same
as PAYER’S/BORROWER’S address, check the box, or enter
the address or description in box 8.

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

8 Address or description of property securing mortgage (see
instructions)

Mortgage
Interest
Statement
Copy A
For
Internal Revenue
Service Center
For filing
information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

10 Other
11 Mortgage
acquisition date

Account number (see instructions)

Form 1098 (Rev. 4-2025)

For
Internal Revenue
Service Center

1.1 in

Do Not Cut or Separate Forms on This Page

9 Number of properties securing the
mortgage

Copy A

11 Mortgage
acquisition date

Account number (see instructions)

RECIPIENT’S/LENDER’S TIN

Mortgage
Interest
Statement

Cat. No. 14402K

www.irs.gov/Form1098

38

Department of the Treasury - Internal Revenue Service

Exhibit D

Form 1098-C
VOID

7878

CORRECTED

DONEE’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Date of contribution

Contributions of
Motor Vehicles,
Boats, and
Airplanes

OMB No. 1545-1959
Form

1098-C

(Rev. April 2025)

2a Odometer mileage

For calendar year
2b Year
DONEE’S TIN

2c Make

2d Model

3 Vehicle or other identification number

DONOR’S TIN

2.80 in
2.44 in
DONOR’S name

4a

3.40 in

Donee certifies that vehicle was sold in arm’s
length transaction to unrelated party

Street address (including apt. no.)

4b Date of sale

City or town, state or province, country, and ZIP or foreign postal code

4c Gross proceeds from sale (see instructions)

6.83 in

Copy A

$

For
Internal Revenue
Service Center

5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material
improvements or significant intervening use

5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of
donee’s charitable purpose

For filing
information, Privacy
Act, and Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
0.54 in
Returns.

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? .

.

.

.

.

.

.

.

.

.

.

.

.

Yes

.

No

www.irs.gov/Form1099
6b Value of goods and services provided in exchange for the vehicle
$
6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services
consisted solely of intangible religious benefits . . . . . . . . . . . . . . . . . . . . .

.

.

.

.

0.05 in

7.30 in

7 Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked .
Form 1098-C (Rev. 4-2025)

Cat. No. 39732R

www.irs.gov/Form1098C

39

.

.

.

.

Department of the Treasury - Internal Revenue Service

Exhibit E

Form 1098-E
0.33 in

VOID

8484

CORRECTED

1.17 in

RECIPIENT’S/LENDER’S name

OMB No. 1545-1576

Street address

2026

Room/suite no.

2.50 in
City/town

0.90 in

State/province

Country

ZIP/foreign code
Form 1098-E

0.17 in

Telephone number:

0.45 in

RECIPIENT’S TIN

$

BORROWER’S TIN

1.70 in

7.30 in

Street address

1.33 in

2.80 in
2.84 in

BORROWER’S name
Apt. no.

City/town

State/province

Country

ZIP/foreign code

0.80 in

0.50 in

0.90 in

1.20 in

2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E Created 9/30/25

Cat. No. 25088U

www.irs.gov/Form1098E

0.25 in

Copy A

1 Student loan interest received by lender

3.34 in

Student
Loan Interest
Statement

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

D o N ot Cu t o r S ep arate Form s on This Pag e — D o No t Cut or S epa rate Fo rm s on This Page
0.85 in

8.00 in

VOID

8484

CORRECTED

RECIPIENT’S/LENDER’S name

OMB No. 1545-1576

Street address

2026

Room/suite no.

City/town

State/province

Country

ZIP/foreign code

Student
Loan Interest
Statement

Form 1098-E
1 Student loan interest received by lender

Telephone number:
RECIPIENT’S TIN

11 in

$

BORROWER’S TIN

For
Internal Revenue
Service Center

BORROWER’S name
Street address

Apt. no.

City/town

State/province

Country

ZIP/foreign code
2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E Created 9/30/25

Cat. No. 25088U

Copy A

www.irs.gov/Form1098E

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

D o N ot Cu t o r S ep arate Form s on This Pag e — D o No t Cut or S epa rate Fo rm s on This Page
VOID

8484

CORRECTED

RECIPIENT’S/LENDER’S name

OMB No. 1545-1576

Street address
City/town

2026

Room/suite no.
State/province

Country

ZIP/foreign code

Student
Loan Interest
Statement

Form 1098-E
1 Student loan interest received by lender

Telephone number:
RECIPIENT’S TIN

BORROWER’S TIN

$

For
Internal Revenue
Service Center

BORROWER’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code
2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E Created 9/30/25

Cat. No. 25088U

Copy A

www.irs.gov/Form1098E

40

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

1.16 in

Exhibit F

Form 1098-F
VOID

CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Total amount required to be paid OMB No. 1545-2284

$

1098-F Fines, Penalties, and

Form
2 Amount to be paid for
violation or potential violation
(Rev. April 2025)

$

3 Restitution/remediation
amount
FILER’S TIN

$

PAYER’S TIN

5 Date of order/agreement

4 Compliance amount

Copy A
For
Internal Revenue
Service Center

$

PAYER’S name

Other Amounts

For calendar year

6 Court or entity
Street address (including apt. no.)
7 Case number
City or town, state or province, country, and ZIP or foreign postal code
8 Case name or names of parties to suit, order, or agreement
9 Code

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1098-F (Rev. 4-2025)

Cat. No. 71382B

www.irs.gov/Form1098F

Do Not Cut or Separate Forms on This Page
VOID

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Total amount required to be paid OMB No. 1545-2284

$

1098-F Fines, Penalties, and

Form
2 Amount to be paid for
violation or potential violation
(Rev. April 2025)

$

3 Restitution/remediation
amount
FILER’S TIN

$

PAYER’S TIN

5 Date of order/agreement

4 Compliance amount

Copy A
For
Internal Revenue
Service Center

$

PAYER’S name

Other Amounts

For calendar year

6 Court or entity
Street address (including apt. no.)
7 Case number
City or town, state or province, country, and ZIP or foreign postal code
8 Case name or names of parties to suit, order, or agreement
9 Code

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1098-F (Rev. 4-2025)

Cat. No. 71382B

www.irs.gov/Form1098F

Do Not Cut or Separate Forms on This Page
VOID

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED

FILER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1 Total amount required to be paid OMB No. 1545-2284

$

1098-F Fines, Penalties, and

Form
2 Amount to be paid for
violation or potential violation
(Rev. April 2025)

$

3 Restitution/remediation
amount
FILER’S TIN

PAYER’S TIN

$

5 Date of order/agreement

4 Compliance amount
6 Court or entity
Street address (including apt. no.)
7 Case number
City or town, state or province, country, and ZIP or foreign postal code
8 Case name or names of parties to suit, order, or agreement
9 Code

Copy A
For
Internal Revenue
Service Center

$

PAYER’S name

Other Amounts

For calendar year

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1098-F (Rev. 4-2025)

Cat. No. 71382B

www.irs.gov/Form1098F

41

Department of the Treasury - Internal Revenue Service

Exhibit G

Form 1098-Q
VOID

CORRECTED

ISSUER’S name, street address, city or town, state or province, country, ZIP ISSUER’S TIN
or foreign postal code, and telephone no.

OMB No. 1545-2234

Qualifying

PARTICIPANT’S TIN

Form

0.50 in

1.33 in

1098-Q Longevity Annuity

Contract
Information

(Rev. April 2025)

1a Annuity amount on start date

For calendar year

$
1b Annuity start date

2 Check if start date may be
accelerated

3 Total premiums

4 FMV of QLAC

0.42 in

0.67 in

0.42 in

$
5a January

PARTICIPANT’S name

dd

$
dd

$
$

Account number (see instructions)

$

0.33 in

dd

0.50 in

dd

5f June

dd

5h August

dd

5j October

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

dd

$

5k November

dd

$
Name of plan

dd

$

5i September

Plan number

5d April

$

5g July
City or town, state or province, country, and ZIP or foreign postal code

dd

0.33 in

$

5e May

0.67 in

5b February

$

5c March

For
Internal Revenue
Service Center

$
dd

$
Street address (including apt. no.)

Copy A

5l December

dd

$

Plan sponsor’s EIN

1.00 in

www.irs.gov/Form1099

0.40 in

0.50 in
Form 1098-Q (Rev. 4-2025)

Cat. No. 67073Z

www.irs.gov/Form1098Q

Do Not Cut or Separate Forms on This Page

VOID

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED

ISSUER’S name, street address, city or town, state or province, country, ZIP ISSUER’S TIN
or foreign postal code, and telephone no.

OMB No. 1545-2234

Qualifying

PARTICIPANT’S TIN

Form

1098-Q Longevity Annuity

Contract
Information

(Rev. April 2025)
1a Annuity amount on start date

For calendar year

$
1b Annuity start date

2 Check if start date may be
accelerated

3 Total premiums

4 FMV of QLAC

$
dd

$
5c March

dd
dd

$

Account number (see instructions)

$

dd
dd

5k November

Form 1098-Q (Rev. 4-2025)

5f June

dd

5h August

dd

5j October

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

dd

$
dd

$
Name of plan

dd

$

5i September
Plan number

5d April

$

5g July

$

dd

$

5e May

City or town, state or province, country, and ZIP or foreign postal code

5b February

$

$

Street address (including apt. no.)

For
Internal Revenue
Service Center

$

5a January

PARTICIPANT’S name

Copy A

5l December

$

dd

www.irs.gov/Form1099

Plan sponsor’s EIN

Cat. No. 67073Z

www.irs.gov/Form1098Q

42

Department of the Treasury - Internal Revenue Service

Exhibit H

Form 1098-T
VOID

8383

CORRECTED
1 Payments received for
qualified tuition and related
expenses

FILER’S name
Street address

Room/suite no.

OMB No. 1545-1574

2026

$
2

City/town

State/province

Country

Tuition
Statement

ZIP/foreign code
Form 1098-T

FILER’S employer identification no.

STUDENT’S TIN

STUDENT’S name
Street address
City/town

Copy A

3

Telephone number:

Apt. no.
State/province

Country

ZIP/foreign code

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Checked if the amount
in box 1 includes
amounts for an
academic period
beginning January–
March 2027

$
8 Checked if at least

Service Provider/Acct. No. (see instr.)

9 Checked if a graduate

half-time student
Form 1098-T Created 10/8/25

student

Cat. No. 25087J

For
Internal Revenue
Service Center

10 Ins. contract reimb./refund

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

$

www.irs.gov/Form1099
Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1098T

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

8383

CORRECTED
1 Payments received for
qualified tuition and related
expenses

FILER’S name
Street address

Room/suite no.

OMB No. 1545-1574

2026

$
2

City/town

State/province

Country

Tuition
Statement

ZIP/foreign code
Form 1098-T

FILER’S employer identification no.

STUDENT’S TIN

STUDENT’S name
Street address
City/town

Copy A

3

Telephone number:

Apt. no.
State/province

Country

ZIP/foreign code

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Checked if the amount
in box 1 includes
amounts for an
academic period
beginning January–
March 2027

$
8 Checked if at least

Service Provider/Acct. No. (see instr.)

9 Checked if a graduate

half-time student
Form 1098-T Created 10/8/25

student

Cat. No. 25087J

For
Internal Revenue
Service Center

10 Ins. contract reimb./refund

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

$

www.irs.gov/Form1099
Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1098T

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

8383

CORRECTED
1 Payments received for
qualified tuition and related
expenses

FILER’S name
Street address

Room/suite no.

OMB No. 1545-1574

2026

$
2

City/town

State/province

Country

Tuition
Statement

ZIP/foreign code
Form 1098-T

FILER’S employer identification no.

STUDENT’S TIN

STUDENT’S name
Street address
City/town

Copy A

3

Telephone number:

Apt. no.
State/province

Country

ZIP/foreign code

4 Adjustments made for a
prior year

5 Scholarships or grants

$

$

6 Adjustments to
scholarships or grants
for a prior year

7 Checked if the amount
in box 1 includes
amounts for an
academic period
beginning January–
March 2027

$
Service Provider/Acct. No. (see instr.)

8 Checked if at least
half-time student

Form 1098-T Created 10/8/25

Cat. No. 25087J

9 Checked if a graduate
student
www.irs.gov/Form1098T

43

For
Internal Revenue
Service Center

10 Ins. contract reimb./refund

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

$

www.irs.gov/Form1099
Department of the Treasury - Internal Revenue Service

Exhibit I

Reserved for future use

44

Exhibit J

Form 1099-A
VOID

CORRECTED

LENDER’S name, street address, city or town, state or province, country, ZIP or
foreign postal code, and telephone no.

OMB No. 1545-0877

1099-A

Form
(Rev. April 2025)

For calendar year

LENDER’S TIN

Acquisition or
Abandonment of
Secured Property
Copy A

1 Date of lender’s acquisition or 2 Balance of principal
knowledge of abandonment
outstanding

BORROWER’S TIN

$
BORROWER’S name

3

4 Fair market value of property

Street address (including apt. no.)

5 Check if the borrower was personally liable for repayment of
the debt . . . . . . . . . . . . .

City or town, state or province, country, and ZIP or foreign postal code

6 Description of property

$

Account number (see instructions)

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
1.30 in
www.irs.gov/Form1099

Form 1099-A (Rev. 4-2025)

Cat. No. 14412G

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099A

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

CORRECTED

LENDER’S name, street address, city or town, state or province, country, ZIP or
foreign postal code, and telephone no.

OMB No. 1545-0877

1099-A

Form
(Rev. April 2025)

For calendar year

LENDER’S TIN

Acquisition or
Abandonment of
Secured Property
Copy A

1 Date of lender’s acquisition or 2 Balance of principal
knowledge of abandonment
outstanding

BORROWER’S TIN

$
BORROWER’S name

3

4 Fair market value of property

Street address (including apt. no.)

5 Check if the borrower was personally liable for repayment of
the debt . . . . . . . . . . . . .

City or town, state or province, country, and ZIP or foreign postal code

6 Description of property

$

Account number (see instructions)

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1099-A (Rev. 4-2025)

Cat. No. 14412G

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099A

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

CORRECTED

LENDER’S name, street address, city or town, state or province, country, ZIP or
foreign postal code, and telephone no.

OMB No. 1545-0877

1099-A

Form
(Rev. April 2025)

For calendar year

LENDER’S TIN

BORROWER’S TIN

Acquisition or
Abandonment of
Secured Property

1 Date of lender’s acquisition or 2 Balance of principal
knowledge of abandonment
outstanding

$
BORROWER’S name

3

4 Fair market value of property

Street address (including apt. no.)

5 Check if the borrower was personally liable for repayment of
the debt . . . . . . . . . . . . .

City or town, state or province, country, and ZIP or foreign postal code

6 Description of property

$

Account number (see instructions)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 1099-A (Rev. 4-2025)

Cat. No. 14412G

www.irs.gov/Form1099A

45

Department of the Treasury - Internal Revenue Service

Exhibit K

Form 1099-B
7979

VOID

CORRECTED

PAYER’S name

Applicable checkbox on Form 8949

OMB No. 1545-0715

2026
Street address

Form 1099-B

Room or suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City or town

Telephone number
1b Date acquired

State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

1c Date sold or disposed

ZIP or foreign postal code

RECIPIENT’S name

Street address

1d Proceeds

1e Cost or other basis

$

$

1f Accrued market discount

1g Wash sale loss disallowed

$

$

2 Short-term gain or loss

3 Check if proceeds from:

Apt. no.

Long-term gain or loss

Collectibles

Ordinary

QOF

$

6 Reported to IRS:
State or province

Country

ZIP or foreign postal code

Gross proceeds

2nd TIN not.

CUSIP number

FATCA filing
requirement

14 State name

15 State identification no. 16 State tax withheld

$
$
Form 1099-B Created 8/26/25

7 Check if loss is not
allowed based on
amount in 1d

Net proceeds

0.60 in
Account number (see instructions)

8 Profit or (loss) realized in
2026 on closed contracts

9 Unrealized profit or (loss) on
open contracts—12/31/2025

$

$

10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2026
on contracts

$

$

12 Check if basis reported to
IRS

13 Bartering

Cat. No. 14411V

1.56 in

$

For
Internal Revenue
Service Center
1.20 in

4 Federal income tax withheld 5 Check if noncovered
security

City or town

Copy A

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the 2.60 in
General
Instructions for
Certain
Information 4.06 in
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099B

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

7979

VOID

CORRECTED

PAYER’S name

Applicable checkbox on Form 8949

OMB No. 1545-0715

2026
Street address

Form 1099-B

Room or suite no.

Proceeds From
Broker and
Barter Exchange
Transactions

1a Description of property (Example: 100 sh. XYZ Co.)
City or town

Telephone number
1b Date acquired

State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

1c Date sold or disposed

ZIP or foreign postal code

RECIPIENT’S name

Street address

1d Proceeds

1e Cost or other basis

$

$

1f Accrued market discount

1g Wash sale loss disallowed

$

$

2 Short-term gain or loss

3 Check if proceeds from:

Apt. no.

Long-term gain or loss

Collectibles

Ordinary

QOF

4 Federal income tax withheld 5 Check if noncovered
security

$

City or town

6 Reported to IRS:
State or province

Country

ZIP or foreign postal code

Gross proceeds

7 Check if loss is not
allowed based on
amount in 1d

Net proceeds
Account number (see instructions)

2nd TIN not.

CUSIP number
14 State name

FATCA filing
requirement
15 State identification no. 16 State tax withheld

$
$
Form 1099-B Created 8/26/25

Cat. No. 14411V

8 Profit or (loss) realized in
2026 on closed contracts

9 Unrealized profit or (loss) on
open contracts—12/31/2025

$

$

10 Unrealized profit or (loss) on 11 Aggregate profit or (loss)
open contracts—12/31/2026
on contracts

$

$

12 Check if basis reported to
IRS

13 Bartering

www.irs.gov/Form1099B

46

$

Copy A

For
Internal Revenue
Service Center
For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Exhibit L

Form 1099-C
8585

VOID

CORRECTED

CREDITOR’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Date of identifiable event

OMB No. 1545-1424

2 Amount of debt discharged

Form

1099-C

$

(Rev. April 2025)

3 Interest, if included in box 2

For calendar year

Cancellation
of Debt

$
CREDITOR’S TIN

Copy A

4 Debt description

DEBTOR’S TIN

For
Internal Revenue
Service Center

DEBTOR’S name

5 Check here if the debtor was personally liable for
repayment of the debt . . . . . . .

Street address (including apt. no.)

.

City or town, state or province, country, and ZIP or foreign postal code
6 Identifiable event code

Account number (see instructions)

7 Fair market value of property

$
Form 1099-C (Rev. 4-2025)

Cat. No. 26280W

www.irs.gov/Form1099C

For filing information,
Privacy Act, and
Paperwork Reduction 1.30 in
Act Notice, see the
General
Instructions for
Certain Information
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
8585

VOID

CORRECTED

CREDITOR’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Date of identifiable event

OMB No. 1545-1424

2 Amount of debt discharged

Form

1099-C

$

(Rev. April 2025)

3 Interest, if included in box 2

For calendar year

Cancellation
of Debt

$
CREDITOR’S TIN

Copy A

4 Debt description

DEBTOR’S TIN

For
Internal Revenue
Service Center

DEBTOR’S name

5 Check here if the debtor was personally liable for
repayment of the debt . . . . . . .

Street address (including apt. no.)

.

City or town, state or province, country, and ZIP or foreign postal code
6 Identifiable event code

Account number (see instructions)

7 Fair market value of property

$
Form 1099-C (Rev. 4-2025)

Cat. No. 26280W

www.irs.gov/Form1099C

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General
Instructions for
Certain Information
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
8585

VOID

CORRECTED

CREDITOR’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Date of identifiable event

OMB No. 1545-1424

2 Amount of debt discharged

Form

1099-C

$

(Rev. April 2025)

3 Interest, if included in box 2

For calendar year

Cancellation
of Debt

$
CREDITOR’S TIN

DEBTOR’S TIN

Copy A

4 Debt description

For
Internal Revenue
Service Center

DEBTOR’S name

5 Check here if the debtor was personally liable for
repayment of the debt . . . . . . .

Street address (including apt. no.)

.

City or town, state or province, country, and ZIP or foreign postal code
6 Identifiable event code

Account number (see instructions)

7 Fair market value of property

$
Form 1099-C (Rev. 4-2025)

Cat. No. 26280W

www.irs.gov/Form1099C

47

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General
Instructions for
Certain Information
Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Exhibit M

Form 1099-DA
VOID

7A7A

CORRECTED

FILER’S name

OMB No. 1545-2330

Applicable checkbox on Form 8949

2026

Form 1099-DA

Street address

Room or suite no.

City or town

Telephone number

Digital Asset
Proceeds From
Broker
Transactions

1a Code for digital asset

Copy A

1b Name of digital asset
State or province

Country

ZIP or foreign postal code

FILER’S TIN

RECIPIENT’S TIN

1d Date acquired

RECIPIENT’S name

Street address

Apt. no.

City or town
State or province

Country

For
Internal Revenue
Service Center

1c Number of units

ZIP or foreign postal code

6.75 in

1e Date sold or disposed

1f Proceeds

1g Cost or other basis

$

$

1h Accrued market discount

1i Wash sale loss disallowed

$

$

2 Check if basis reported
to IRS

3a Reported to IRS:

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

Gross proceeds

Account number

0.10 in

Net proceeds
3b Check if proceeds from:

CUSIP number

Reserved for future use

0.20 in

$

QOF

5 Check if loss is not
allowed based on
amount in 1f

6 Gain or loss:

9 Check if digital
asset is a
noncovered
security

10

11b If 11a checked,
number of
transactions

11c Aggregate gross proceeds of
specified NFTs attributable to first
sales by a creator or minter

Short-term

4 Federal income tax withheld

7 Check if 1f is only cash

0.16 in

Ordinary

8 Check if broker relied
on customer-provided
acquisition information

Long-term

0.10 in

11a Check if gross proceeds
reported in 1f is an
aggregate amount for:
Qualifying stablecoins
Specified NFTs

12a Number of units transferred in

12b If transferred in, provide
transfer-in date

www.irs.gov/Form1099
13

$
14 State name

15 State identification no.

16 State tax withheld

$
$
Form 1099-DA Created 9/3/25

Cat. No. 73567I

www.irs.gov/Form1099DA

48

Department of the Treasury - Internal Revenue Service

Exhibit N

Form 1099-DIV
9191

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1a Total ordinary dividends

OMB No. 1545-0110
Form

$
1b Qualified dividends

1099-DIV

(Rev. January 2024)

Dividends and
Distributions

For calendar year

$

PAYER’S TIN

RECIPIENT’S TIN

2a Total capital gain distr.

2b Unrecap. Sec. 1250 gain

$

$

2c Section 1202 gain

2d Collectibles (28%) gain

$

$

2e Section 897 ordinary dividends

2f Section 897 capital gain

$
RECIPIENT’S name

3

City or town, state or province, country, and ZIP or foreign postal code

11 FATCA filing
requirement

Account number (see instructions)

2nd TIN not.

File with Form 1096.

$
Nondividend distributions

4

Section 199A dividends

6

Federal income tax withheld

For Privacy Act
and Paperwork
Reduction Act
$
$
Notice, see the
7 Foreign tax paid
8 Foreign country or U.S. possession
current General
Instructions for
$
Certain
9 Cash liquidation distributions 10 Noncash liquidation distributions
Information
$
$
Returns.
$

5
Street address (including apt. no.)

Copy A
For
Internal Revenue
Service Center

$

Investment expenses

12 Exempt-interest dividends

13 Specified private activity
bond interest dividends

$

$

14 State

15 State identification no. 16 State tax withheld

$
$
Form 1099-DIV (Rev. 1-2024)

Cat. No. 14415N

9191

VOID

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099DIV

Do Not Cut or Separate Forms on This Page

—

Do Not Cut or Separate Forms on This Page

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

1a Total ordinary dividends

OMB No. 1545-0110
Form

$
1b Qualified dividends

1099-DIV

(Rev. January 2024)

Dividends and
Distributions

For calendar year

$

PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

2a Total capital gain distr.

2b Unrecap. Sec. 1250 gain

$

$

2c Section 1202 gain

2d Collectibles (28%) gain

$

$

2e Section 897 ordinary dividends

2f Section 897 capital gain

$

$

3

Nondividend distributions

5

City or town, state or province, country, and ZIP or foreign postal code

11 FATCA filing
requirement

Account number (see instructions)

2nd TIN not.

File with Form 1096.

Federal income tax withheld

For Privacy Act
and Paperwork
Reduction Act
$
$
Notice, see the
7 Foreign tax paid
8 Foreign country or U.S. possession
current General
Instructions for
$
Certain
9 Cash liquidation distributions 10 Noncash liquidation distributions
Information
$
$
Returns.
$

Street address (including apt. no.)

4

Copy A
For
Internal Revenue
Service Center

$

Section 199A dividends

6

Investment expenses

12 Exempt-interest dividends

13 Specified private activity
bond interest dividends

$

$

14 State

15 State identification no. 16 State tax withheld

$
$
Form 1099-DIV (Rev. 1-2024)

Cat. No. 14415N

www.irs.gov/Form1099DIV

49

Department of the Treasury - Internal Revenue Service

Exhibit O

Form 1099-G
VOID

8686

CORRECTED

PAYER’S name
Street address

Room/suite no.

City/town

State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

2 State or local income tax
refunds, credits, or offsets

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name

5 RTAA payments

6 Taxable grants

$

$

Street address

$

Apt. no.
State/province

Country

Account number (see instructions)

For
Internal Revenue
Service Center

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$
Form 1099-G (Rev. 12-2026) Created 10/9/25

Copy A

For filing information,
Privacy Act, and
Paperwork
9 Market gain
Reduction Act
Notice, see the
ZIP/foreign code $
$
General Instructions
11a State
11b State identification no. 12 State income tax withheld
for Certain
Information Returns.
2nd TIN not.
$
7 Agriculture payments

City/town

4 Federal income tax withheld

$

RECIPIENT’S TIN

Cat. No. 14438M

www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099G

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

8686

CORRECTED

PAYER’S name
Street address

Room/suite no.

City/town

State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

2 State or local income tax
refunds, credits, or offsets

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name

5 RTAA payments

6 Taxable grants

$

$

Street address

$

Apt. no.
State/province

Country

Account number (see instructions)

For
Internal Revenue
Service Center

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$
Form 1099-G (Rev. 12-2026) Created 10/9/25

Copy A

For filing information,
Privacy Act, and
Paperwork
9 Market gain
Reduction Act
Notice,
see the
ZIP/foreign code $
$
General Instructions
11a State
11b State identification no. 12 State income tax withheld
for Certain
Information Returns.
2nd TIN not.
$
7 Agriculture payments

City/town

4 Federal income tax withheld

$

RECIPIENT’S TIN

Cat. No. 14438M

www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099G

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

8686

CORRECTED

PAYER’S name
Street address
City/town

Room/suite no.
State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

2 State or local income tax
refunds, credits, or offsets

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name

5 RTAA payments

6 Taxable grants

$

$

City/town

Apt. no.
State/province

Country

Account number (see instructions)

$

For
Internal Revenue
Service Center

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$
Form 1099-G (Rev. 12-2026) Created 10/9/25

Copy A

For filing information,
Privacy Act, and
Paperwork
9 Market gain
Reduction Act
Notice, see the
ZIP/foreign code $
$
General Instructions
11a State
11b State identification no. 12 State income tax withheld
for Certain
Information Returns.
2nd TIN not.
$
7 Agriculture payments

Street address

4 Federal income tax withheld

$

RECIPIENT’S TIN

Cat. No. 14438M

www.irs.gov/Form1099G

50

www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Exhibit P

Form 1099-INT
9292

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

OMB No. 1545-0112

Payer’s RTN (optional)

Form

1099-INT

Interest
Income

(Rev. January 2024)

1 Interest income

For calendar year

$
2 Early withdrawal penalty
PAYER’S TIN

Copy A

$

RECIPIENT’S TIN

3 Interest on U.S. Savings Bonds and Treasury obligations

$

For
Internal Revenue
Service Center

4 Federal income tax withheld 5 Investment expenses

RECIPIENT’S name

$

$

6 Foreign tax paid

7 Foreign country or U.S. territory

File with Form 1096.

For Privacy Act
and Paperwork
8 Tax-exempt interest
9 Specified private activity bond
Reduction Act
interest
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
current General
$
$
Instructions for
10 Market discount
11 Bond premium
Certain
Information
FATCA filing $
$
requirement
Returns.
12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond
$

Street address (including apt. no.)

$

Form 1099-INT (Rev. 1-2024)

$

2nd TIN not. 14 Tax-exempt and tax credit
bond CUSIP no.

Account number (see instructions)

Cat. No. 14410K

15 State 16 State identification no. 17 State tax withheld

$
$
Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099INT

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

9292

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.

OMB No. 1545-0112

Payer’s RTN (optional)

Form

1099-INT

Interest
Income

(Rev. January 2024)

1 Interest income

For calendar year

$
2 Early withdrawal penalty
PAYER’S TIN

RECIPIENT’S TIN

Copy A

$
3 Interest on U.S. Savings Bonds and Treasury obligations

$

For
Internal Revenue
Service Center

4 Federal income tax withheld 5 Investment expenses

RECIPIENT’S name

$

$

6 Foreign tax paid

7 Foreign country or U.S. territory

File with Form 1096.

For Privacy Act
and Paperwork
8 Tax-exempt interest
9 Specified private activity bond
Reduction Act
interest
Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
current General
$
$
Instructions for
10 Market discount
11 Bond premium
Certain
Information
FATCA filing $
$
requirement
Returns.
12 Bond premium on Treasury obligations 13 Bond premium on tax-exempt bond
$

Street address (including apt. no.)

$

Form 1099-INT (Rev. 1-2024)

$

2nd TIN not. 14 Tax-exempt and tax credit
bond CUSIP no.

Account number (see instructions)

Cat. No. 14410K

www.irs.gov/Form1099INT

51

15 State 16 State identification no. 17 State tax withheld

$
$
Department of the Treasury - Internal Revenue Service

Exhibit Q

Form 1099-K
VOID

1010

CORRECTED
1a Gross amount of payment
card/third party network
transactions

FILER’S name
Street address

Room or suite no.

1.33 in
City or town

Telephone number
ZIP or foreign postal code

0.50 in

$

1b Card Not Present
transactions

0.42 in

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

State or province

Country

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)

Payment card

Electronic payment facilitator
(EPF)/Other third party

Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

0.09 in

1.56 in
PAYEE’S name

Street address

Apt. no.

City or town
State or province

Country

ZIP or foreign postal code

PSE’S name and telephone number

2 Merchant category code

3 Number of payment
transactions

0.42 in

4 Federal income tax withheld

0.33 in

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

Form 1099-K (Rev. 12-2026) Created 4/30/26

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

5i September

5j October

$

$

5k November

5l December

$

$

2nd TIN not.

6 State income tax withheld

7 State identification no.

8 State

Cat. No. 54118B

www.irs.gov/Form1099

VOID

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099K

Do Not Cut or Separate Forms on This Page

—

Do Not Cut or Separate Forms on This Page

CORRECTED
1a Gross amount of payment
card/third party network
transactions

FILER’S name
Street address

Room or suite no.

City or town

Telephone number
ZIP or foreign postal code

$
1b Card Not Present
transactions

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

State or province

Country

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)

Payment card

Electronic payment facilitator
(EPF)/Other third party

Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

Street address

Apt. no.

City or town
Country

ZIP or foreign postal code

PSE’S name and telephone number

2 Merchant category code

3 Number of payment
transactions

Copy A
For
Internal Revenue
Service Center

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

5i September

5j October

$

$

5k November

5l December

$

$

2nd TIN not.

6 State income tax withheld

7 State identification no.

8 State

www.irs.gov/Form1099

$
$

Account number (see instructions)
Form 1099-K (Rev. 12-2026) Created 4/30/26

$

4 Federal income tax withheld

PAYEE’S name

State or province

0.33 in

For
Internal Revenue
Service Center

$
$

Account number (see instructions)

1010

Copy A

$

Cat. No. 54118B

www.irs.gov/Form1099K

52

Department of the Treasury - Internal Revenue Service

Exhibit R

Reserved for future use

53

Exhibit S

Form 1099-LS
1616

VOID

CORRECTED

ACQUIRER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Amount paid to payment
recipient

OMB No. 1545-2281

$

Form

2 Date of sale

1099-LS

(Rev. April 2025)

Reportable Life
Insurance Sale

For calendar year
ACQUIRER’S TIN

PAYMENT RECIPIENT’S TIN

PAYMENT RECIPIENT’S name

Copy A

Issuer’s name
Acquirer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ACQUIRER)

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number
Form 1099-LS (Rev. 4-2025)

Cat. No. 71383M

www.irs.gov/Form1099LS

For
Internal Revenue
Service Center
For filing information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
1616

VOID

CORRECTED

ACQUIRER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Amount paid to payment
recipient

OMB No. 1545-2281

$

Form

2 Date of sale

1099-LS

(Rev. April 2025)

Reportable Life
Insurance Sale

For calendar year
ACQUIRER’S TIN

PAYMENT RECIPIENT’S TIN

PAYMENT RECIPIENT’S name

Copy A

Issuer’s name
Acquirer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ACQUIRER)

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number
Form 1099-LS (Rev. 4-2025)

Cat. No. 71383M

www.irs.gov/Form1099LS

For
Internal Revenue
Service Center
For filing information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
1616

VOID

CORRECTED

ACQUIRER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Amount paid to payment
recipient

OMB No. 1545-2281

$

Form

2 Date of sale

1099-LS

(Rev. April 2025)

Reportable Life
Insurance Sale

For calendar year
ACQUIRER’S TIN

PAYMENT RECIPIENT’S TIN

PAYMENT RECIPIENT’S name

Acquirer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ACQUIRER)

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number
Form 1099-LS (Rev. 4-2025)

Copy A

Issuer’s name

Cat. No. 71383M

www.irs.gov/Form1099LS

54

For
Internal Revenue
Service Center
For filing information,
Privacy Act,
and Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

Exhibit T

Form 1099-MISC
9595

VOID

CORRECTED
1 Rents

PAYER’S name

OMB No. 1545-0115
Form 1099-MISC

$
Street address

Room or suite no.

2 Royalties

City or town

Telephone number

$

(Rev. December 2026)

Miscellaneous
Information

For calendar year

0.45 in

State or province

Country

PAYER’S TIN

3 Other income

4 Federal income tax
withheld

$

$

ZIP or foreign postal code

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

0.42 in
City or town

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

$

9 Crop insurance proceeds

10 Gross proceeds paid to
an attorney

$

$

11 Fish purchased for resale

12 Section 409A deferrals

$
State or province

Country

$

ZIP or foreign postal code 13a Cash tips

13b TTOC

$

Account number (see instructions)

15 Nonqualified deferred
compensation

For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

FATCA filing
requirement

14 Overtime compensation

$

$

www.irs.gov/Form1099

2nd TIN not.

16 State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Form 1099-MISC (Rev. 12-2026) Created 5/26/26

Copy A

Cat. No. 14425J

$
$

www.irs.gov/Form1099MISC

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
1.00 in

9595

VOID

CORRECTED
1 Rents

PAYER’S name

OMB No. 1545-0115
Form 1099-MISC

$
Street address

Room or suite no.

2 Royalties

City or town

Telephone number

$

(Rev. December 2026)

Miscellaneous
Information

For calendar year

State or province
PAYER’S TIN

Country

3 Other income

4 Federal income tax
withheld

$

$

5 Fishing boat proceeds

6 Medical and health care
payments

$

$

7 Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale

8 Substitute payments in
lieu of dividends or interest

ZIP or foreign postal code

RECIPIENT’S TIN

RECIPIENT’S name

Street address

Apt. no.

City or town

9 Crop insurance proceeds

$

$

11 Fish purchased for resale

12 Section 409A deferrals

$
State or province

Country

$
10 Gross proceeds paid to
an attorney

$

ZIP or foreign postal code 13a Cash tips

13b TTOC

$

Account number (see instructions)

Form 1099-MISC (Rev. 12-2026) Created 5/26/26

For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.

FATCA filing
requirement

14 Overtime compensation

$

$

www.irs.gov/Form1099

2nd TIN not.

16 State tax withheld

17 State/Payer’s state no.

18 State income

$
$
Cat. No. 14425J

15 Nonqualified deferred
compensation

Copy A

$
$

www.irs.gov/Form1099MISC

55

Department of the Treasury - Internal Revenue Service

Exhibit U

Form 1099-NEC
VOID

7171

CORRECTED

PAYER’S name

OMB No. 1545-0116

0.50 in
2.40 in
Street address

(Rev. December 2026)

Room or suite no.

0.33 in

Form 1099-NEC

For calendar year

City or town

Telephone number

2.20 in
State or province

1.20 in
0.33 in

PAYER’S TIN

Country

1a Nonemployee compensation

Copy A

ZIP or foreign postal code

2.80 in

$
1b Cash tips

RECIPIENT’S TIN

1c TTOC

0.50 in

1.40 in

$
1d Overtime compensation

RECIPIENT’S name

4.50 in

$

Street address
City or town

Nonemployee
Compensation

Apt. no.

2.50 in

0.33 in

State or province

Country

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

3 Excess golden parachute payments

ZIP or foreign postal code

$
4 Federal income tax withheld

$
$
$

2.80 in
Form 1099-NEC (Rev. 12-2026) Created 5/26/26

Cat. No. 72590N

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

2nd TIN not. 5 State tax withheld

Account number (see instructions)

For
Internal Revenue
Service Center

6 State/Payer’s state no.

7 State income

$
$

1.40 in

1.10 in

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099NEC

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

7171

VOID

CORRECTED

PAYER’S name

OMB No. 1545-0116
Form 1099-NEC

Street address

Room or suite no.

City or town

Telephone number

(Rev. December 2026)

Nonemployee
Compensation

For calendar year
1a Nonemployee compensation
State or province

Country

Copy A

ZIP or foreign postal code

$
PAYER’S TIN

1b Cash tips

RECIPIENT’S TIN

1c TTOC

$
1d Overtime compensation

RECIPIENT’S name

$
Street address

Apt. no.

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

City or town
3 Excess golden parachute payments
State or province

Country

ZIP or foreign postal code

$
4 Federal income tax withheld

$
Account number (see instructions)

Cat. No. 72590N

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

2nd TIN not. 5 State tax withheld

$
$
Form 1099-NEC (Rev. 12-2026) Created 5/26/26

For
Internal Revenue
Service Center

6 State/Payer’s state no.

7 State income

$
$

www.irs.gov/Form1099NEC

56

Department of the Treasury - Internal Revenue Service

Exhibit V

Form 1099-OID
9696

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Original issue discount for
the year

OMB No. 1545-0117

$
Form
2 Other periodic interest

1099-OID

(Rev. January 2024)

Original Issue
Discount

For calendar year

$
PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

3 Early withdrawal penalty

4 Federal income tax withheld

$

$

5 Market discount

6 Acquisition premium

$

$

7 Description

Copy A
For
Internal Revenue
Service Center
File with Form 1096.

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

8 Original issue discount on
U.S. Treasury obligations

9 Investment expenses

$

$

FATCA filing 10 Bond premium
requirement

$

11 Tax-exempt OID

$

2nd TIN not. 12 State 13 State identification no. 14 State tax withheld

Account number (see instructions)

$
$
Form 1099-OID (Rev. 1-2024)

Cat. No. 14421R

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
current General
Instructions for
Certain
Information
Returns.

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form1099OID

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

9696

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Original issue discount for
the year

OMB No. 1545-0117

$
Form
2 Other periodic interest

1099-OID

(Rev. January 2024)

Original Issue
Discount

For calendar year

$
PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

3 Early withdrawal penalty

4 Federal income tax withheld

$

$

5 Market discount

6 Acquisition premium

$

$

7 Description

Copy A
For
Internal Revenue
Service Center
File with Form 1096.

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

8 Original issue discount on
U.S. Treasury obligations

9 Investment expenses

$

$

FATCA filing 10 Bond premium
requirement

$

11 Tax-exempt OID

$

2nd TIN not. 12 State 13 State identification no. 14 State tax withheld

Account number (see instructions)

$
$
Form 1099-OID (Rev. 1-2024)

Cat. No. 14421R

www.irs.gov/Form1099OID

57

For Privacy Act
and Paperwork
Reduction Act
Notice, see the
current General
Instructions for
Certain
Information
Returns.

Department of the Treasury - Internal Revenue Service

Exhibit W

Form 1099-PATR
9797

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Patronage dividends

OMB No. 1545-0118

$

2 Nonpatronage distributions Form 1099-PATR

$

(Rev. April 2025)

3 Per-unit retain allocations

For calendar year

$
PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Taxable
Distributions
Received From
Cooperatives

4 Federal income tax withheld

5 Redeemed nonqualified notices

$

$

6 Section 199A(g) deduction

7 Qualified payments
(Section 199A(b)(7))

$

$

8 Section 199A(a) qual. items

9 Section 199A(a) SSTB items

Copy A
For
Internal Revenue
Service Center

For filing information,
Privacy Act, and
Paperwork Reduction
$
$
Act Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
10 Investment credit
11 Work opportunity credit
General Instructions
$
$
for Certain
13 Specified Coop Information Returns.
Account number (see instructions)
2nd TIN not. 12 Other credits and deductions
Street address (including apt. no.)

www.irs.gov/Form1099

$
Form 1099-PATR (Rev. 4-2025)

Cat. No. 14435F

www.irs.gov/Form1099PATR

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
9797

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Patronage dividends

OMB No. 1545-0118

$

2 Nonpatronage distributions Form 1099-PATR

$

(Rev. April 2025)

3 Per-unit retain allocations

For calendar year

$
PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Taxable
Distributions
Received From
Cooperatives

4 Federal income tax withheld

5 Redeemed nonqualified notices

$

$

6 Section 199A(g) deduction

7 Qualified payments
(Section 199A(b)(7))

$

$

8 Section 199A(a) qual. items

9 Section 199A(a) SSTB items

Copy A
For
Internal Revenue
Service Center

For filing information,
Privacy Act, and
Paperwork Reduction
$
$
Act Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
10 Investment credit
11 Work opportunity credit
General Instructions
$
$
for Certain
13 Specified Coop Information Returns.
Account number (see instructions)
2nd TIN not. 12 Other credits and deductions
Street address (including apt. no.)

www.irs.gov/Form1099

$
Form 1099-PATR (Rev. 4-2025)

Cat. No. 14435F

www.irs.gov/Form1099PATR

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
9797

VOID

CORRECTED

PAYER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Patronage dividends

OMB No. 1545-0118

$

2 Nonpatronage distributions Form 1099-PATR

$

(Rev. April 2025)

3 Per-unit retain allocations

For calendar year

$
PAYER’S TIN

RECIPIENT’S TIN

RECIPIENT’S name

Taxable
Distributions
Received From
Cooperatives

4 Federal income tax withheld

5 Redeemed nonqualified notices

$

$

6 Section 199A(g) deduction

7 Qualified payments
(Section 199A(b)(7))

$

$

8 Section 199A(a) qual. items

9 Section 199A(a) SSTB items

Copy A
For
Internal Revenue
Service Center

For filing information,
Privacy Act, and
Paperwork Reduction
$
$
Act Notice, see the
City or town, state or province, country, and ZIP or foreign postal code
10 Investment credit
11 Work opportunity credit
General Instructions
$
$
for Certain
13 Specified Coop Information Returns.
Account number (see instructions)
2nd TIN not. 12 Other credits and deductions
Street address (including apt. no.)

www.irs.gov/Form1099

$
Form 1099-PATR (Rev. 4-2025)

Cat. No. 14435F

www.irs.gov/Form1099PATR

58

Department of the Treasury - Internal Revenue Service

Exhibit X

Form 1099-Q
3131

VOID

CORRECTED

PAYER’S/TRUSTEE’S name, street address, city or town, state or province,
country, ZIP or foreign postal code, and telephone no.

1 Gross distribution

OMB No. 1545-1760
Form

$
2 Earnings

1099-Q

(Rev. April 2025)
For calendar year

$
PAYER’S/TRUSTEE’S TIN

3 Basis

RECIPIENT’S TIN

$

RECIPIENT’S name

5 Distribution is from:
Street address (including apt. no.)

a

Private QTP

b

State QTP

c

Coverdell ESA

Payments From
Qualified
Education
Programs
(Under Sections
529 and 530)

Copy A

4 Type of transfer:

2.10 in

a

Trustee-to-trustee

b

QTP to Roth IRA

For
Internal Revenue
Service Center

6 Check if the recipient is
not the designated
beneficiary

3.54 in

City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

Form 1099-Q (Rev. 4-2025)

Cat. No. 32223J

www.irs.gov/Form1099Q

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
3131

VOID

CORRECTED

PAYER’S/TRUSTEE’S name, street address, city or town, state or province,
country, ZIP or foreign postal code, and telephone no.

1 Gross distribution

OMB No. 1545-1760
Form

$
2 Earnings

1099-Q

(Rev. April 2025)
For calendar year

$
PAYER’S/TRUSTEE’S TIN

3 Basis

RECIPIENT’S TIN

4 Type of transfer:

$

RECIPIENT’S name

5 Distribution is from:
Street address (including apt. no.)

a

Private QTP

b

State QTP

c

Coverdell ESA

a

Trustee-to-trustee

b

QTP to Roth IRA

6 Check if the recipient is
not the designated
beneficiary

City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

Payments From
Qualified
Education
Programs
(Under Sections
529 and 530)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

Form 1099-Q (Rev. 4-2025)

Cat. No. 32223J

www.irs.gov/Form1099Q

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
3131

VOID

CORRECTED

PAYER’S/TRUSTEE’S name, street address, city or town, state or province,
country, ZIP or foreign postal code, and telephone no.

1 Gross distribution

OMB No. 1545-1760
Form

$
2 Earnings

1099-Q

(Rev. April 2025)
For calendar year

$
PAYER’S/TRUSTEE’S TIN

RECIPIENT’S TIN

3 Basis

4 Type of transfer:

$

RECIPIENT’S name

5 Distribution is from:
Street address (including apt. no.)

a

Private QTP

b

State QTP

c

Coverdell ESA

City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

a

Trustee-to-trustee

b

QTP to Roth IRA

6 Check if the recipient is
not the designated
beneficiary

Payments From
Qualified
Education
Programs
(Under Sections
529 and 530)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

Form 1099-Q (Rev. 4-2025)

Cat. No. 32223J

www.irs.gov/Form1099Q

59

Department of the Treasury - Internal Revenue Service

Exhibit Y

Form 1099-R
9898

VOID

CORRECTED
1

PAYER’S name

Gross distribution

OMB No. 1545-0119

2a Taxable amount

2026

$

Form 1099-R

$
Street address

Room or suite no.

City or town

Telephone number

State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

2b Taxable amount not
determined

ZIP or foreign postal code

3

Total
distribution

Capital gain (included in
box 2a)

4

Employee contrib./
desig. Roth contrib. or
insurance premiums

6

$
5

RECIPIENT’S name

Federal income tax
withheld

NUA in employer’s
securities

For filing information,
Privacy Act, and
Paperwork Reduction
7c Trump
7d Earnings on
Act Notice, see the
excess
account

$

7a Dist.
code(s)

Apt. no.

Copy A
For
Internal Revenue
Service Center

$

$
Street address

Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.

7b IRA/SEP/
SIMPLE

General
Instructions
for Certain
Information
Returns.

contrib.

$
8a Other

City or town

8b Percentage of annuity
contract

$
State or province

Country

ZIP or foreign postal code 9a Percentage of total dist.

%

9b Total employee contrib.

% $
10 Amount allocable to IRR within 11 1st year of desig. 12 FATCA filing
5 years
Roth contrib.
requirement

$
13 Date of
payment

Account number (see instructions)

Form 1099-R Created 4/2/26

Cat. No. 14436Q

14 State tax withheld

VOID

$
$

17 Local tax withheld

18 Name of locality

$
$

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

CORRECTED
1

PAYER’S name

Gross distribution

OMB No. 1545-0119

2a Taxable amount

2026

$

Form 1099-R

$
Room or suite no.

City or town

Telephone number

State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

2b Taxable amount not
determined

ZIP or foreign postal code

3

RECIPIENT’S name

Capital gain (included in
box 2a)

4

Employee contrib./
desig. Roth contrib. or
insurance premiums

6

Copy A
For
Internal Revenue
Service Center

Federal income tax
withheld

$

$

NUA in employer’s
securities

For filing information,
Privacy Act, and
Paperwork Reduction
7c Trump
7d Earnings on
Act Notice, see the
excess
account

$

7a Dist.
code(s)

Apt. no.

Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.

Total
distribution

$
5

Street address

19 Local distribution

$
$
www.irs.gov/Form1099R

Street address

16 State distribution

$
$

Do Not Cut or Separate Forms on This Page
9898

www.irs.gov/Form1099

15 State/Payer’s state no.

7b IRA/SEP/
SIMPLE

General
Instructions
for Certain
Information
Returns.

contrib.

$
8a Other

City or town

$
State or province

Country

ZIP or foreign postal code 9a Percentage of total dist.

8b Percentage of annuity
contract

% $
10 Amount allocable to IRR within 11 1st year of desig. 12 FATCA filing
5 years
Roth contrib.
requirement

$
13 Date of
payment

Account number (see instructions)

Form 1099-R Created 4/2/26

Cat. No. 14436Q

14 State tax withheld

%

9b Total employee contrib.

www.irs.gov/Form1099

15 State/Payer’s state no.

$
$

16 State distribution

$
$

17 Local tax withheld

$
$

18 Name of locality

19 Local distribution

$
$

www.irs.gov/Form1099R

60

Department of the Treasury - Internal Revenue Service

Exhibit Z

Form 1099-S
7575

VOID

CORRECTED

FILER’S name

1 Date of closing

OMB No. 1545-0997

(Rev. December 2026)

Form
Street address

Room or suite no.

2a Total gross proceeds

City or town

Telephone number

$

1099-S

Proceeds From Real
Estate Transactions

For calendar year

State or province

Country

FILER’S TIN

2b Cash gross proceeds

2c Digital asset gross
proceeds

$

$

ZIP or foreign postal code

3 Address (including city, state, and ZIP code) or legal
description

TRANSFEROR’S TIN

TRANSFEROR’S name

Street address

Apt. no.

4 Buyer’s part of real estate tax

$
5

City or town
State or province

Country

ZIP or foreign postal code

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

6 Check here if the transferor received or will receive services or property (other
than cash, notes, or digital assets) as part of the consideration
. . . .

Account number (see instructions)

7 Check here if the transferor is a foreign person (nonresident alien, foreign
partnership, foreign estate, or foreign trust)
. . . . . . . .

8a Code for digital asset received, or to be received, as consideration

8b Name of digital asset received, or to be received, as consideration

8c Number of digital asset units received, or to be received, as consideration

8d Date digital asset received, or to be received, as consideration

Form 1099-S (Rev. 12-2026) Created 9/18/25

www.irs.gov/Form1099S

Cat. No. 64292E

.

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
7575

VOID

CORRECTED

FILER’S name

1 Date of closing

OMB No. 1545-0997

(Rev. December 2026)

Form
Street address

Room or suite no.

2a Total gross proceeds

City or town

Telephone number

$

1099-S

Proceeds From Real
Estate Transactions

For calendar year

State or province
FILER’S TIN

Country

2b Cash gross proceeds

2c Digital asset gross
proceeds

$

$

ZIP or foreign postal code

3 Address (including city, state, and ZIP code) or legal
description

TRANSFEROR’S TIN

TRANSFEROR’S name

Street address

Apt. no.

4 Buyer’s part of real estate tax

$
5

City or town
State or province

Country

ZIP or foreign postal code

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions
for Certain
Information
Returns.
www.irs.gov/Form1099

6 Check here if the transferor received or will receive services or property (other
than cash, notes, or digital assets) as part of the consideration
. . . .

Account number (see instructions)

7 Check here if the transferor is a foreign person (nonresident alien, foreign
partnership, foreign estate, or foreign trust)
. . . . . . . .

8a Code for digital asset received, or to be received, as consideration

8b Name of digital asset received, or to be received, as consideration

8c Number of digital asset units received, or to be received, as consideration

8d Date digital asset received, or to be received, as consideration

Form 1099-S (Rev. 12-2026) Created 9/18/25

www.irs.gov/Form1099S

Cat. No. 64292E

61

.

Department of the Treasury - Internal Revenue Service

Exhibit AA

Form 1099-SB
VOID

CORRECTED

ISSUER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Investment in contract

OMB No. 1545-2281

$

Form

2 Surrender amount

1099-SB Seller’s Investment in

(Rev. April 2025)
For calendar year

Life Insurance
Contract

$
ISSUER’S TIN

SELLER’S TIN

Issuer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ISSUER)

SELLER’S name

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number

www.irs.gov/Form1099
Form 1099-SB (Rev. 4-2025)

Cat. No. 71384X

www.irs.gov/Form1099SB

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

CORRECTED

ISSUER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Investment in contract

OMB No. 1545-2281

$

Form

2 Surrender amount

1099-SB Seller’s Investment in

(Rev. April 2025)
For calendar year

Life Insurance
Contract

$
ISSUER’S TIN

SELLER’S TIN

Issuer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ISSUER)

SELLER’S name

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number

www.irs.gov/Form1099
Form 1099-SB (Rev. 4-2025)

Cat. No. 71384X

www.irs.gov/Form1099SB

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

CORRECTED

ISSUER’S name, street address, city or town, state or province, country,
ZIP or foreign postal code, and telephone no.

1 Investment in contract

OMB No. 1545-2281

$

Form

2 Surrender amount

1099-SB Seller’s Investment in

(Rev. April 2025)
For calendar year

Life Insurance
Contract

$
ISSUER’S TIN

SELLER’S TIN

SELLER’S name

Issuer’s information contact name, street address, city or
town, state or province, country, ZIP or foreign postal code,
and telephone no. (if different from ISSUER)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General Instructions
for Certain
Information Returns.

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Policy number

www.irs.gov/Form1099
Form 1099-SB (Rev. 4-2025)

Cat. No. 71384X

www.irs.gov/Form1099SB

62

Department of the Treasury - Internal Revenue Service

Exhibit BB

Form 3921
2525

VOID

CORRECTED

TRANSFEROR’S name, street address, city or town, state or province,
country, and ZIP or foreign postal code

OMB No. 1545-2129

1 Date option granted

Form 3921
2 Date option exercised

(Rev. April 2025)
TRANSFEROR’S TIN

EMPLOYEE’S TIN

EMPLOYEE’S name

3 Exercise price per share

4 Fair market value per share
on exercise date

$

$

5 No. of shares transferred
6 If other than TRANSFEROR, name, address, and TIN of
corporation whose stock is being transferred

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

Exercise of an
Incentive Stock
Option Under
Section 422(b)
Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 3921 (Rev. 4-2025)

Cat. No. 41179O

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form3921

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
2525

VOID

CORRECTED

TRANSFEROR’S name, street address, city or town, state or province,
country, and ZIP or foreign postal code

OMB No. 1545-2129

1 Date option granted

Form 3921
2 Date option exercised

(Rev. April 2025)
TRANSFEROR’S TIN

EMPLOYEE’S TIN

EMPLOYEE’S name

3 Exercise price per share

4 Fair market value per share
on exercise date

$

$

5 No. of shares transferred
6 If other than TRANSFEROR, name, address, and TIN of
corporation whose stock is being transferred

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

Exercise of an
Incentive Stock
Option Under
Section 422(b)
Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 3921 (Rev. 4-2025)

Cat. No. 41179O

Department of the Treasury - Internal Revenue Service

www.irs.gov/Form3921

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
2525

VOID

CORRECTED

TRANSFEROR’S name, street address, city or town, state or province,
country, and ZIP or foreign postal code

OMB No. 1545-2129

1 Date option granted

Form 3921
2 Date option exercised

(Rev. April 2025)
TRANSFEROR’S TIN

EMPLOYEE’S TIN

EMPLOYEE’S name

3 Exercise price per share

4 Fair market value per share
on exercise date

$

$

5 No. of shares transferred
6 If other than TRANSFEROR, name, address, and TIN of
corporation whose stock is being transferred

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
Account number (see instructions)

Exercise of an
Incentive Stock
Option Under
Section 422(b)
Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 3921 (Rev. 4-2025)

Cat. No. 41179O

www.irs.gov/Form3921

63

Department of the Treasury - Internal Revenue Service

Exhibit CC

Form 5498
2828

VOID

CORRECTED
1 IRA contributions (other
than amounts in boxes
2–4, 8–10, 13a, and 14a)

TRUSTEE’S/ISSUER’S name

Street address

Room/suite no.

$

OMB No. 1545-0747

IRA
Contribution
Information

2026

2 Rollover contributions
Form 5498

$

City/town
State/province

Country

ZIP/foreign code

TRUSTEE’S/ISSUER’S TIN

PARTICIPANT’S TIN

0.50 in

1.70 in

3 Roth IRA conversion
amount

$

$
6 Life insurance cost included
in box 1

$

7 IRA

SEP

8 SEP contributions
Street address

Apt. no.

0.33 in

0.50 in

5 FMV of account

$

PARTICIPANT’S name

4 Recharacterized
contributions

SIMPLE

Roth IRA

9 SIMPLE contributions

0.33 in

$

$

10 Roth IRA contributions

11 Check if RMD for 2027

$

City/town

12a RMD date

12b RMD amount

13a Postponed/late contrib.

13b Year

$
State/province

Country

ZIP/foreign code

13c Code

$
14b Code

14a Repayments

For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

$
15a FMV of certain specified
assets

Account number (see instructions)

Copy A

15b Code(s)

$
Form 5498 Created 6/12/26

Cat. No. 50010C

www.irs.gov/Form5498

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

2828

VOID

CORRECTED
1 IRA contributions (other
than amounts in boxes
2–4, 8–10, 13a, and 14a)

TRUSTEE’S/ISSUER’S name

Street address

Room/suite no.

$

OMB No. 1545-0747

2026

2 Rollover contributions
Form 5498

$

City/town
State/province

Country

ZIP/foreign code

TRUSTEE’S/ISSUER’S TIN

PARTICIPANT’S TIN

3 Roth IRA conversion
amount

$

$
6 Life insurance cost included
in box 1

$

7 IRA

SEP

8 SEP contributions
Street address

Apt. no.

4 Recharacterized
contributions

5 FMV of account

$
PARTICIPANT’S name

SIMPLE

Roth IRA

9 SIMPLE contributions

$

$

10 Roth IRA contributions

11 Check if RMD for 2027

$
City/town

12a RMD date

12b RMD amount

13a Postponed/late contrib.

13b Year

$
State/province

Country

ZIP/foreign code

13c Code

$
14a Repayments

14b Code

Copy A
For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

$
15a FMV of certain specified
assets

Account number (see instructions)

IRA
Contribution
Information

15b Code(s)

$
Form 5498 Created 6/12/26

Cat. No. 50010C

www.irs.gov/Form5498

64

Department of the Treasury - Internal Revenue Service

Exhibit DD

Form 5498-TA
VOID

3B3B

CORRECTED
1 Pilot program and qualified
general contributions

TRUSTEE’S name
Street address

Room/suite no.

City/town

State/province

Country

ZIP/foreign code

OMB No. 1545-0747
Form

$
2 Qualified rollover
contributions

5498-TA

(December 2026)
For calendar year

Trump Account
Contribution
Information

$
TRUSTEE’S TIN

BENEFICIARY’S TIN

BENEFICIARY’S name

Street address

3 Section 128 employer
contributions

4 Other contributions

$

$

5 Basis or investment in the
contract

6 FMV of account

State/province

Country

$

$

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

Apt. no.

City/town

Copy A

ZIP/foreign code

Account number (see instructions)

www.irs.gov/Form1099
Form 5498-TA (12-2026) Created 3/31/26

Cat. No. 95947G

www.irs.gov/Form5498TA

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

3B3B

CORRECTED
1 Pilot program and qualified
general contributions

TRUSTEE’S name
Street address

Room/suite no.

City/town

State/province

Country

ZIP/foreign code

OMB No. 1545-0747
Form

$
2 Qualified rollover
contributions

5498-TA

(December 2026)
For calendar year

Trump Account
Contribution
Information

$
TRUSTEE’S TIN

BENEFICIARY’S TIN

BENEFICIARY’S name

Street address

3 Section 128 employer
contributions

4 Other contributions

$

$

5 Basis or investment in the
contract

6 FMV of account

State/province

Country

$

$

For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.

Apt. no.

City/town

Copy A

ZIP/foreign code

Account number (see instructions)

www.irs.gov/Form1099
Form 5498-TA (12-2026) Created 3/31/26

Cat. No. 95947G

www.irs.gov/Form5498TA

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID

3B3B

CORRECTED
1 Pilot program and qualified
general contributions

TRUSTEE’S name
Street address
City/town

Room/suite no.
State/province

Country

ZIP/foreign code

OMB No. 1545-0747
Form

$
2 Qualified rollover
contributions

5498-TA

(December 2026)
For calendar year

Trump Account
Contribution
Information

$
TRUSTEE’S TIN

BENEFICIARY’S TIN

BENEFICIARY’S name

Street address
City/town

3 Section 128 employer
contributions

4 Other contributions

$

$

5 Basis or investment in the
contract

6 FMV of account

$

$

Apt. no.
State/province

Country

ZIP/foreign code

Account number (see instructions)

Copy A
For
Internal Revenue
Service Center
For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Form 5498-TA (12-2026) Created 3/31/26

Cat. No. 95947G

www.irs.gov/Form5498TA

65

Department of the Treasury - Internal Revenue Service

Exhibit EE

Form W-2G
VOID

3232

CORRECTED
1 Reportable winnings

PAYER’S name

OMB No. 1545-0238

2 Date won

Form W-2G

0.50 in

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

5 Transaction

6 Race

7 Winnings from identical wagers

8 Cashier

0.33 in

Certain
Gambling
Winnings
(Rev. January 2026)
For calendar year
20

$
9 WINNER’S TIN

10 Window

0.50 in
11 First identification no.

WINNER’S name

12 Second identification no.

0.50 in
Street address

Apt. no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

$

17 Local income tax
withheld

18 Name of locality

For Privacy Act
and Paperwork
Reduction Act
Notice, see
Pub. 1099,
General
Instructions
for Certain
Information
Returns.

$

City or town
State or province

Country

ZIP or foreign postal code

File with Form 1096

Copy A
For Internal Revenue
Service Center

$

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:

Date:

Form W-2G (Rev. 1-2026) Created 11/24/25

Cat. No. 10138V

www.irs.gov/FormW2G

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

VOID

3232

CORRECTED
1 Reportable winnings

PAYER’S name

2 Date won

$
Street address

Room or suite no.

3 Type of wager

4 Federal income tax withheld

$
City or town
State or province

Country

ZIP or foreign postal code

PAYER’S TIN

PAYER’S telephone no.

OMB No. 1545-0238

Form W-2G
Certain
Gambling
Winnings

5 Transaction

6 Race

(Rev. January 2026)

7 Winnings from identical wagers

8 Cashier

For calendar year
20

$

WINNER’S name

Street address

Apt. no.

9 WINNER’S TIN

10 Window

11 First identification no.

12 Second identification no.

13 State/Payer’s state
identification no.

14 State winnings

15 State income tax
withheld

16 Local winnings

$

$

17 Local income tax
withheld

18 Name of locality

$

City or town
State or province

For Privacy Act
and Paperwork
Reduction Act
Notice, see
Pub. 1099,
General
Instructions
for Certain
Information
Returns.

Country

ZIP or foreign postal code

File with Form 1096

Copy A
For Internal Revenue
Service Center

$

Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished
correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.

Signature:
Form W-2G (Rev. 1-2026) Created 11/24/25

Date:
Cat. No. 10138V

www.irs.gov/FormW2G

66

Department of the Treasury - Internal Revenue Service

Exhibit FF
Form

1042-S

Form 1042-S

0.70 in

2026

Foreign Person’s U.S. Source Income Subject to Withholding
Go to www.irs.gov/Form1042S for instructions and the latest information.

Department of the Treasury
Internal Revenue Service

UNIQUE FORM IDENTIFIER

1 Income 2 Gross income 3 Chapter indicator. Enter “3” or “4”
code
3a Exemption code
4a Exemption code
3b Tax rate

.

4b Tax rate

.

AMENDED

OMB No. 1545-0096

Copy A for
Internal Revenue Service

AMENDMENT NO.

13i Recipient’s U.S. TIN, if any

13j Ch. 3 status code

13l Recipient’s GIIN

13m Recipient’s FTIN, if any

13k Ch. 4 status code

5 Withholding allowance
6 Net income
7a Federal tax withheld

13n LOB code

7b Check if federal tax withheld was not deposited with the IRS because
escrow procedures were applied (see instructions) . . . . . .

13p Recipient’s date of birth (YYYYMMDD)

7c Check if withholding occurred in subsequent year with respect to a
partnership interest . . . . . . . . . . . . .

13o Recipient’s account number

.

7d Check if you are a qualified intermediary, withholding foreign
partnership, or withholding foreign trust revising its reporting on Form
1042-S to report to a specific recipient . . . . . . . . .

14a Primary withholding agent’s name (if applicable)
14b Primary withholding agent’s EIN

8 Tax withheld by other agents
9 Overwithheld tax repaid to recipient pursuant
to adjustment procedures (see instructions)

(

10 Total withholding credit
(combine boxes 7a, 8, and 9)

15a Intermediary or flow-through entity’s
EIN, if any

15 Check if pro-rata basis reporting
15b Ch. 3 status code
15c Ch. 4 status code

)

11 Tax paid by withholding agent (amounts not withheld) (see instructions)

15d Intermediary or flow-through entity’s name

12a Withholding agent’s EIN

15e Intermediary or flow-through entity’s GIIN

12b Ch. 3 status code
12c Ch. 4 status code

6.33 in

12d Withholding agent’s name

15f Country code

12e Withholding agent’s global intermediary identification number (GIIN)

15h Address (number and street)

12f Country code

15i Room or suite no.

15j City or town

12h Address (number and street)

15k State or province

15l Country

12i Room or suite no.

12j City or town

16a Payer’s name

12k State or province

12l Country

12g FTIN, if any

15g FTIN, if any

12m ZIP or foreign postal code

16c Payer’s GIIN

13b Recipient’s country code

17a State income tax withheld

15m ZIP or foreign postal code
16b Payer’s TIN
16d Ch. 3 status code
16e Ch. 4 status code

13a Recipient’s name

17b Payer’s state tax no.

17c Name of state

13c Address (number and street)

0.50 in
13d Apt. no.

13e City or town

13f State or province

13g Country

7.30 in
13h ZIP or foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

67

Cat. No. 11386R

Form 1042-S (2026) Created 8/29/25