The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products. New in 2023: If you have 10 or more information returns, you must electronically file. Current revision General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (Print version PDF) Recent developments Reporting requirement not applicable for lead service line replacement payments -- 28-MAR-2024 Extension of time to furnish statements to recipients -- 11-MAR-2024 E-filing thresholds lowered for certain information returns -- 14 -SEP-2023 Other items you may find useful All General Instructions revisions Revenue Procedure 2018-18 Other current products Related items About Publication 15, (Circular E), Employer's Tax Guide About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 519, U.S. Tax Guide for Aliens About Publication 542, Corporations About Publication 559, Survivors, Executors and Administrators About Publication 583, Starting a Business and Keeping Records About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (PDF) Publication 2108-A, On-Line Taxpayer Identification Number (TIN) (PDF) Need a form or publication? Search, view and download IRS forms, instructions and publications Search Forms & Publications
