About General Instructions for Certain Information Returns

 

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)

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