| Instructions for Forms 1099, 1098, 5498, & W-2G |
2003 Tax Year |
Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
The instructions for who must file Form 1099-C, Cancellation of Debt, were changed to add the rules described in Proposed Regulations
section 1.6050P issued in June 2002. You may, but are not required to, follow the proposed regulations when preparing Form
1099-C for 2003. No
penalties will be imposed on any organization until these regulations become final. See Who Must File on page AC-2.
In addition to these specific instructions, you should also use the 2003 General Instructions for Forms 1099, 1098, 5498, and W-2G.
Those general instructions include information about:
- Backup withholding
- Magnetic media and electronic reporting requirements
- Penalties
- Who must file (nominee/middleman)
- When and where to file
- Taxpayer identification numbers
- Statements to recipients
- Corrected and void returns
- Other general topics
You can get the general instructions from the IRS Web Site at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
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