Revenue Procedure 99-50, Combined Information Reporting

Revenue Procedure 99-50 permits combined information reporting by a successor business entity (i.e., a corporation, partnership, or sole proprietorship) in certain situations following a merger or an acquisition. Combined information reporting may be elected by a successor with respect to certain Forms 1042-S and all forms in series 1098, 1099, and 5498. The procedures also apply to Forms 1097, 3921, 3922, and W-2G. The successor must file a statement with the IRS indicating what forms are being filed on a combined basis.

The latest form for Revenue Procedure 99-50, Combined Information Reporting expires 2028-06-30 and is listed under ICR 202408-1545-022.