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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.

FATCA filing requirements of certain foreign financial institutions (FFIs). If you are required to report an account that is a U.S. account under chapter 4 of the Code (chapter 4), you may be eligible to elect to report the account on Form(s) 1099 instead of on Form 8966, “FATCA Report.”

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

File Form 3800 to claim any of the general business credits.

This publication supersedes the General Records Schedules (GRS) formerly contained in the InternalRevenue Manual (IRM) 1.15.38 through 1.15.64. The GRS is issued by the Archivist of the United States (National Archives and Records Administration, NARA) to provide disposition authorization for records common to several or all agencies of the FederalGovernment. They have been adopted and prescribed for use by the Internal Revenue Service. The GRS contains records that are common to most offices, such as administrative-related records. They include records relating to civilian personnel, fiscal accounting, procurement, communications, printing, andother common functions, and certain non-textual records. They also include records relating to temporary commissions, boards, councils, and committees. The GRS includes an index of commonly used Standard, Optional, and IRS Forms and also includesa subject index. The forms index includes only the forms most frequently used by the IRS and various Government agencies. The subject index serves as a cross-reference to the records series and disposition instructions contained throughout the GRS. It shows the record title, the GRS number, and the item number.

General information about electronic withdraw payment record instructions

Information about Form 3800, General Business Credit, including recent updates, related forms and instructions on how to file. Form 3800 is used by filers to claim any of the general business credits.

Information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File Form 1065.

General frequently asked questions on Payment Card and Third Party Network Transactions.

Update to 2014 Form 1042 instructions