In addition to these specific instructions, you should also use the 2007 General Instructions for Forms 1099, 1098, 5498,
and W-2G. Those general
instructions include information about:
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Backup withholding
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Electronic reporting requirements
-
Penalties
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Who must file (nominee/middleman)
-
When and where to file
-
Taxpayer identification numbers
-
Statements to recipients
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Corrected and void returns
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Other general topics
You can get the general instructions from the IRS website at
www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
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