This publication is a reproduction of the revenue procedure that sets forth the requirements for:
- Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,
- 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.
Current revision
Recent developments
Address Change in Publication 1179, Substitute Forms Program -- 23-SEPT-2022