| General Instructions for Forms 1099, 1098, 5498, & W-2G (Revised 2003) |
2003 Tax Year |
General Instructions for Forms 1099, 1098, 5498, and W-2G
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.
Section references are to the Internal Revenue Code.
Table of Contents
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Introductory Material
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
- A. Who Must File
- B. When To File
- C. Where To File
- D. Filing Returns With the IRS
- E. Shipping and Mailing
- F. Recipient Names and Taxpayer Identification Numbers (TINs)
- G. Filer's Name, Identification Number, and Address
- H. Statements to Recipients (Borrowers, Debtors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms)
- I. Corrected Returns on Paper Forms
- J. Void Returns
- K. Other Information Returns
- L. Payments to Corporations and Partnerships
- M. Earnings on any IRA, Coverdell ESA, or Archer MSA
- N. Certain Grantor Trusts
- O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on
Form 1099
- P. Account Number Box on Forms
- Privacy Act and Paperwork Reduction Act Notice.
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Additional Material
- Index
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