Bulletin No. 2026–30

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HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2026–30

July 20, 2026

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

ADMINISTRATIVE

seded by Notice 2019-23 Appendix, is modified and superseded.

Notice 2026-21, page 51.

Rev. Proc. 2026-18, page 53.

This Notice modifies and supersedes the list of Indian tribes

that have settled tribal trust cases between the United

States and those Indian tribes. Members of those tribes

may receive per capita payments that are excluded from

income. Notice 2013–1 Appendix, as modified and super-

Finding Lists begin on page ii.

This procedure provides specifications for the private printing of red-ink substitutes for the 2026 revisions of certain

information returns. This procedure will be reproduced as

the next revision of Publication 1179. Revenue Procedure

2025-22 is superseded.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and

enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

July 20, 2026

Bulletin No. 2026–30

Part III

Per Capita Payments from

Proceeds of Settlements of

Indian Tribal Trust Cases

Notice 2026-21

BACKGROUND

Notice 2013–1, 2013–3 IRB 281, provides guidance on the federal tax treatment of per capita payments that members

of Indian tribes receive from proceeds of

certain settlements of tribal trust cases

between the United States and those

Indian tribes. The Appendix to Notice

2013-1 provides a list of Indian tribes that

have settled tribal trust cases against the

United States. Notice 2019-23 updated

the list in the Appendix. Additional tribes

have settled tribal trust cases against the

United States since publication of Notice

2019–23. This notice further updates the

Appendix to reflect the additional settlement agreements.

EFFECT ON OTHER DOCUMENTS

Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23

Appendix, is modified and superseded.

FURTHER INFORMATION

For further information regarding this

notice, please contact Carmen Zucker at

(212) 436-1441 (not a toll free number).

Appendix

Tribes That Have Entered into

Settlement Agreements of Tribal Trust

Cases

Assiniboine and Sioux Tribes of the

Fort Peck Reservation

Bad River Band of Lake Superior

Chippewa Indians

Blackfeet Tribe of the Blackfeet

Indian Reservation

Bois Forte Band of Chippewa

Cachil Dehe Band of Wintun Indians

of the Colusa Rancheria

Bulletin No. 2026–30

Chippewa Cree Tribe of the Rocky

Boy’s Reservation, Montana

7. Coeur d’Alene Tribe

8. Confederated Salish and Kootenai

Tribes

9. Confederated Tribes of Siletz Indians

10. Confederated Tribes of the Colville

Reservation

11. Confederated Tribes of the Goshute

Reservation

12. Crow Creek Sioux Tribe

13. Eastern Shawnee Tribe of Oklahoma

14. Hualapai Indian Tribe

15. Iowa Tribe of Kansas and Nebraska

16. Kaibab Band of Paiute Indians of Arizona

17. Kickapoo Tribe of Kansas

18. Lac Courte Oreilles Band of Lake

Superior Chippewa Indians

19. Lac du Flambeau Band of Lake Superior Chippewa Indians

20. Leech Lake Band of Ojibwe

21. Lower Brule Sioux Tribe

22. Makah Indian Tribe of the Makah

Reservation

23. Mescalero Apache Tribe

24. Minnesota Chippewa Tribe

25. Nez Perce Tribe

26. Nooksack Indian Tribe

27. Northern Cheyenne Tribe of Indians

28. Omaha Tribe of Nebraska

29. Passamaquoddy Tribe of Maine

30. Pawnee Nation

31. Prairie Band of Potawatomi Nation

32. Pueblo of Zia

33. Quechan Tribe of the Fort Yuma Reservation

34. Red Cliff Band of Lake Superior

Chippewa Indians

35. Rincon Luiseño Band of Indians

36. Rosebud Sioux Tribe

37. Round Valley Indian Tribes

38. Salt River Pima-Maricopa Indian

Community

39. Santee Sioux Tribe of Nebraska

40. Sault Ste. Marie Tribe

41. Shoshone-Bannock Tribes of the Fort

Hall Reservation

42. Soboba Band of Luiseno Indians

43. Spirit Lake Dakotah Nation

44. Spokane Tribe of Indians

45. Standing Rock Sioux Tribe

46. Stillaguamish Tribe of Indians

47. Summit Lake Paiute Tribe

48. Swinomish Indian Tribal Community

49. Te-Moak Tribe of Western Shoshone

Indians

50. Tohono O’odham Nation

51. Tulalip Tribes

52. Tule River Indian Tribe

53. Ute Indian Tribe of the Uintah and

Ouray Reservation

54. Ute Mountain Ute Tribe

55. Winnebago Tribe of Nebraska

56. Qawalangin Tribe of Unalaska

57. Tlingit & Haida Tribes of Alaska

58. Northwestern Band of Shoshone

Indians

59. Hoopa Valley Tribe

60. Ak-Chin Indian Community

61. Oglala Sioux Tribe

62. Yurok Tribe

63. Cheyenne River Sioux Tribe

64. Paiute-Shoshone Indians of the

Bishop Community of the Bishop

Colony

65. Seminole Nation of Oklahoma

66. Otoe-Missouria Tribe of Oklahoma

67. Samish Indian Nation

68. Tonkawa Tribe of Indians of Oklahoma

69. Yakama Nation

70. Miami Tribe of Oklahoma

71. Shoshone Indian Tribe and Northern

Arapahoe Indian Tribe of the Wind

River Reservation

72. Pueblo of Laguna

73. Navajo Nation

74. Caddo Nation of Oklahoma

75. Gros Ventre and Assiniboine Tribes

of the Fort Belknap Indian Reservation

76. Chickasaw Nation

77. Choctaw Nation

78. Klamath Tribe

79. Skokomish Indian Tribe

80. Quinault Indian Nation

81. Southern Ute Indian Tribe

82. Confederated Tribes of the Umatilla

Indian Reservation

83. White Earth Nation

84. Kickapoo Tribe of Oklahoma

85. Sisseton Wahpeton Oyate of the Lake

Traverse Reservation

86. Grand Traverse Band of Ottawa and

Chippewa Indians

87. Muscogee (Creek) Nation of Oklahoma

July 20, 2026

88.

89.

90.

91.

92.

93.

94.

95.

96.

97.

Gila River Indian Community

Aleut Community of St. Paul Island

San Carlos Apache Tribe

Comanche Nation

Colorado River Indian Tribes

Jicarilla Apache Nation

Pueblo of Acoma

Penobscot Indian Nation

Seminole Tribe of Florida

San Luis Rey Indian Water Authority

July 20, 2026

98.

Pechanga Band of Luiseno Mission

Indians

99. Cheyenne-Arapaho Tribes

100. Delaware Tribe of Indians

101. Kaw Nation of Oklahoma

102. Native Village of Atka

103. Ute Tribe of Uintah and Ouray Reservation

104. Yankton Sioux Tribe

105. Confederated Tribes of the Warm

Springs Reservation

106. Osage Nation

107. Ponca Tribe of Oklahoma

108. Sokaogon Chippewa Community

109. Three Affiliated Tribes of the Fort

Berthold Reservation

110. Crow Tribe of Montana

111. Quapaw Tribe of Oklahoma

112. Hopi Tribe

113. White Mountain Apache Tribe of

the Fort Apache Reservation

114. Cherokee Nation

115. Little Shell Tribe of Montana

Bulletin No. 2026–30

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098,

1099, 5498, and Certain Other Information Returns.

Forms and instructions. (Also, Part 1, sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 530A, 853A, 892,

1400Z-1, 1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050AA, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R,

6050S, 6050U, 6050W, 6050X, 6050Y, 6050Z, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.671-5(e), 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1,

1.6042-2, 1.6042-4, 1.6043-4, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-3, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1,

1.6050D-1, 1.6050E-1, 1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1.6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y2, and 1.6050Y-3.)

Rev. Proc. 2026-18

TABLE OF CONTENTS

Part 1 – GENERAL INFORMATION

Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Section 1.2 – Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922,

5498, W-2G, and 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59

PART 2 – S PECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES A OF FORMS 1097-BTC,

1098, 1099, 3921, 3922, AND 5498 (ALL FILED WITH THE IRS)

Section 2.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62

Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67

PART 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)

Section 3.1 – General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69

Section 3.2 – Specifications for Copy A of Form W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69

PART 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND FORM RECIPIENT COPIES

Section 4.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70

Section 4.2 – Composite Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA. . . . . . . . . . . . . . . . . . . . . . 76

Section 4.4 – Required Legends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78

Section 4.6 – Electronic Delivery of Recipient Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

PART 5 – A DDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097-BTC, 1098, 1099, 5498, W-2G,

AND 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81

Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

Section 5.3 – Ordering Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

Section 5.4 – Effect on Other Revenue Procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

PART 6 – EXHIBITS

Section 6.1 – Exhibits of Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

Bulletin No. 2026–30

July 20, 2026

Part 1

General Information

Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New

1.1.1

Purpose

1.1.2

Which Forms Are Covered?

The purpose of this revenue procedure is to set forth the 2026 requirements for:

•

Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,

•

Preparing acceptable substitutes of the official IRS forms to file information returns with the

IRS, and

•

Using official or acceptable substitute forms to furnish information to recipients.

This revenue procedure contains specifications for the following information returns.

Form

1096

1097-BTC

1098

1098-C

1098-E

1098-F

1098-Q

1098-T

1098-VLI

1099-A

1099-B

1099-C

1099-CAP

1099-DA

1099-DIV

1099-G

1099-INT

1099-K

1099-LPS

1099-LS

1099-LTC

1099-MISC

1099-NEC

1099-OID

1099-PATR

1099-Q

1099-QA

July 20, 2026

Title

Annual Summary and Transmittal of U.S. Information Returns

Bond Tax Credit

Mortgage Interest Statement

Contributions of Motor Vehicles, Boats, and Airplanes

Student Loan Interest Statement

Fines, Penalties, and Other Amounts

Qualifying Longevity Annuity Contract Information

Tuition Statement

Vehicle Loan Interest Statement

Acquisition or Abandonment of Secured Property

Proceeds From Broker and Barter Exchange Transactions

Cancellation of Debt

Changes in Corporate Control and Capital Structure

Digital Asset Proceeds From Broker Transactions

Dividends and Distributions

Certain Government Payments

Interest Income

Payment Card and Third Party Network Transactions

Long-Term Care Premiums Paid Statement

Reportable Life Insurance Sale

Long-Term Care and Accelerated Death Benefits

Miscellaneous Information

Nonemployee Compensation

Original Issue Discount

Taxable Distributions Received From Cooperatives

Payments From Qualified Education Programs (Under Sections 529 and 530)

Distributions From ABLE Accounts

Bulletin No. 2026–30

Form

1099-R

1.1.3

Scope

Title

1099-S

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans,

IRAs, Insurance Contracts, etc.

Proceeds From Real Estate Transactions

1099-SA

Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

1099-SB

Seller's Investment in Life Insurance Contract

3921

Exercise of an Incentive Stock Option Under Section 422(b)

3922

5498

Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under

Section 423(c)

IRA Contribution Information

5498-ESA

Coverdell ESA Contribution Information

5498-QA

ABLE Account Contribution Information

5498-SA

HSA, Archer MSA, or Medicare Advantage MSA Information

5498-TA

Trump Account Contribution Information

W-2G

Certain Gambling Winnings

1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

For purposes of this revenue procedure, a substitute form or statement is one that is not published

by the IRS. For a substitute form or statement to be acceptable to the IRS, it must conform to the

official form or the specifications outlined in this revenue procedure. Do not submit any substitute

forms or statements listed above to the IRS for approval. Privately published forms may not state,

“This is an IRS approved form.”

Filers making payments to certain recipients during a calendar year are required by the Internal

Revenue Code (the Code) to file information returns with the IRS for these payments. These filers

must also provide this information to their recipients. In some cases, this also applies to payments

received. See Part 4 for specifications that apply to recipient statements (generally Copy B).

In general, section 6011 of the Code authorizes the Secretary of the Treasury to publish regulations

that require filers to file information returns according to those regulations and the corresponding

forms and instructions. A filer who is required to file 10 or more information returns during a

calendar year must file those returns electronically. See Electronic filing of returns, later, for more

information.

Caution. Financial institutions that are required to report payments made under chapter 3 or 4

must file Forms 1042-S electronically, regardless of the number of returns required to be filed.

Note. If you file electronically, do not file the same returns on paper.

Filers required to file fewer than 10 information returns during a calendar year are encouraged to

file the information returns electronically. See the requirements for filing information returns (and

providing a copy to a payee) in Pub. 1099, General Instructions for Certain Information Returns,

and the current Instructions for Form 1042-S. In addition, you should follow the specifications in

Pub. 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide, or Pub. 5718,

Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A)

Specifications.

Bulletin No. 2026–30

July 20, 2026

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1.1.5

What’s New

1.1.5

What’s New

July 20, 2026

further information about each form listed below, see the separate reporting

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instructions.filing of returns. The Taxpayer First Act of 2019, enacted July 1,

2019,

authorized

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New Form

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portal

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required to be filed in

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regulations

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New

5498-TA.

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about

new Form

5498-TA,

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Account

Contribution

the

General

Instructions

for

Certain

Information

Returns

for

2022

instructions.

Information,

has been added, as needed. For more information on the Form 5498-TA, go to IRS.

IRS.gov for additional information and updates.

gov/Form5498TA.

Electronic filing of Forms 1099. Under Section 2102 of the Taxpayer First Act

Form

The Health

Coverage

expired

on December

31,

the IRS1099-H.

is developing

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portalTax

thatCredit

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Note: Forms 5498-TA will only be issued by large financial institutions which must e-file all

2021.

The form

isForms

listed 1099

for reference

purposes31,

only.

electronically

file

after

December

2022

alternative

Forms 5498-TA. Therefore, printed copies of Form 5498-TA will not be available to the general

usingfor

thefiling

Filing

(FIRE)

system. See Part F

public

withInformation

the IRS, as isReturns

the case Electronically

with most other Forms

1099.

in the General Instructions for Certain Information Returns for 2022 or go to

IRS.gov for additional information and updates.

Bulletin No. 2026–30

Form 1099-H. The Health Coverage Tax Credit expired on December 31,

Further

information

Publication

1179,

issues

For calendar

year. You

must keepimpacting

the underline

in the box for

formssuch

filed as

with

the IRS.

New Form 1099-DA. Information about the new Form 1099-DA, Digital Asset Proceeds From

Broker Transactions, has been added, as needed. For more information on the Form 1099-DA, go

to IRS.gov/Form1099DA.

Form 1098-MA. The Hardest Hit Fund, Short Refinance, and Making Home Affordable programs

are expired and out of funding. As a result, references to Form 1098-MA have been removed from

this publication.

Exhibits. All of the exhibits in this publication were updated to include all of the 2026 revisions

of those forms that have been revised.

Editorial changes. We made editorial changes throughout, including updated references.

Redundancies were eliminated as much as possible.

Available Instructions

In addition to the general instructions, which contain general information concerning Forms

1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, specific form instructions are provided

separately. Use the instructions to prepare acceptable substitutes of the official IRS forms to file

information returns with the IRS.

Bulletin No. 2026–30

•

Instructions for Form 1097-BTC.

•

Instructions for Form 1098.

•

Instructions for Form 1098-C.

•

Instructions for Forms 1098-E and 1098-T.

•

Instructions for Form 1098-F.

•

Instructions for Form 1098-Q.

•

Instructions for Form 1098-VLI.

•

Instructions for Forms 1099-A and 1099-C.

•

Instructions for Form 1099-B.

•

Instructions for Form 1099-CAP.

•

Instructions for Form 1099-DA.

•

Instructions for Form 1099-DIV.

•

Instructions for Form 1099-G.

•

Instructions for Forms 1099-INT and 1099-OID.

•

Instructions for Form 1099-K.

•

Instructions for Form 1099-LPS.

•

Instructions for Form 1099-LS.

•

Instructions for Form 1099-LTC.

•

Instructions for Forms 1099-MISC and 1099-NEC.

July 20, 2026

•

Instructions for Form 1099-PATR.

•

Instructions for Form 1099-Q.

•

Instructions for Forms 1099-QA and 5498-QA.

•

Instructions for Forms 1099-R and 5498.

•

Instructions for Form 1099-S.

•

Instructions for Form 1099-SB.

•

Instructions for Forms 3921 and 3922.

•

Instructions for Form 5498-ESA.

•

Instructions for Form 5498-TA.

•

Instructions for Forms W-2G and 5754.

You can also obtain the latest developments for each of the forms and instructions listed here by

going to their information pages at IRS.gov. See the separate instructions for each form on the

webpage via the link.

Section 1.2 – Definitions

1.2.1

Form Recipient

Form recipient means the person to whom you are required by law to furnish a copy of the

official form or information statement. The form recipient may be referred to by different names

on various Forms 1099 and related forms (beneficiary, borrower, debtor, donor, employee,

filer, homeowner, insured, participant, payee, payer, payer/borrower, payer of record, payment

recipient, policyholder, seller, shareholder, student, transferor, or, in the case of Form W-2G, the

winner). See Section 1.3.4.

1.2.2

Filer

Filer means the person or organization required by law to file with the IRS a form listed in Section

1.1.2. A filer may be a payer, creditor, payment settlement entity, recipient of mortgage, student or

vehicle loan interest payments, educational institution, broker, barter exchange, or person reporting

real estate transactions; a trustee or issuer of any educational or ABLE Act savings account,

individual retirement arrangement, or medical savings account; a lender who acquires an interest

in secured property or who has reason to know that the property has been abandoned; a corporation

reporting a change in control and capital structure or transfer of stock to an employee; certain donees

of motor vehicles, boats, and airplanes; or an acquirer or issuer of a life insurance contract.

1.2.3

Substitute Form

Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2 that

completely conforms to the provisions in this revenue procedure.

1.2.4

Substitute Form Recipient

Statement (Recipient

Statement)

Substitute form recipient statement means a paper or electronic statement of the information

reported on a form listed in Section 1.1.2. For the remainder of this revenue procedure, we

will refer to this as a “recipient statement.” This statement must be furnished to a person (form

recipient), as defined under the applicable provisions of the Code and the applicable regulations.

July 20, 2026

Bulletin No. 2026–30

1.2.5

Composite Substitute

Statement

Composite substitute statement means one in which two or more required statements (for

example, Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document.

However, each statement must be designated separately and must contain all the requisite Form

1099 information except as provided under Section 4.2. A composite statement may not be filed

with the IRS.

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G,

and 1042-S

1.3.1

Introduction

Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,

W-2G, and 1042-S that completely conform to the specifications listed in this revenue procedure

may be privately printed and filed as returns with the IRS. The reference to the Department of the

Treasury – Internal Revenue Service should be included on all such forms.

If you are uncertain of any specification and want it clarified, you may submit a letter citing the

specification, stating your understanding and interpretation of the specification, and enclosing an

example of the form (if appropriate) to:

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

Note. Allow at least 30 days for the IRS to respond.

You may also contact the Substitute Forms Program via email at substituteforms@irs.gov. Please

enter “Substitute Forms” on the subject line.

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are subject to annual

review and possible change. Therefore, filers are cautioned against overstocking supplies of

privately printed substitutes.

1.3.2

Logos, Slogans, and

Advertisements

Bulletin No. 2026–30

Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos,

slogans, and advertisements may not be recognized as important tax documents. A payee may

not recognize the importance of the payee copy for tax reporting purposes due to the use of

logos, slogans, and advertisements. Accordingly, the IRS has determined that logos, slogans, and

advertising are not allowed on the payee copies of the above forms, on Copy A filed with the IRS

or on Form 1096, with the following exceptions.

July 20, 2026

•

The exact name of the payer, broker, or agent, primary trade name, trademark, service mark,

or symbol of the payer, broker, or agent, an embossment or watermark on the information

return and payee copies that is a representation of the name, a primary trade name, trademark,

service mark, or symbol of the payer, broker, or agent, that is:

–

Presented in any typeface, font, stylized fashion, or print color normally used by the

payer, broker, or agent, and used in a non-intrusive manner; and

–

As long as these items do not materially interfere with the ability of the recipient to

recognize, understand, and use the tax information on the payee copies.

•

The IRS e-file logo on the IRS official payee copies may be included, but is not required, on

any of the substitute form copies.

•

Logos and slogans may be used on permissible enclosures, such as a check or account

statement, other than information returns and payee copies.

The information return and payee copies must clearly identify the payer’s name associated with

its employer identification number (EIN).

If you have comments about the restrictions on including logos, slogans, and advertising on

information returns and payee copies, send your comments to:

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

or email them to substituteforms@irs.gov.

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

1.3.3

Copy A Specifications

Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to

layout and content. Proposed substitutes for Copy A that do not conform to the specifications in

this revenue procedure are not acceptable.

Further, if you file such forms with the IRS, you may be subject to a penalty for failure to file a

correct information return under section 6721 of the Code. The amount of the penalty is based on

when you file the correct information return.

Penalties. The amounts of the penalty for returns required to be filed in 2026 is shown under

Penalties in part O of Pub. 1099.

July 20, 2026

Bulletin No. 2026–30

1.3.4

Copy B and Copy C

Specifications

Copy B and Copy C of the following forms must contain the information in Part 4 to be considered

a “statement” or “official form” under the applicable provisions of the Code. The format of this

information is at the discretion of the filer with the exception of the location of the tax year,

the form number, the form name, and the information for composite Form 1099 statements, as

outlined under Section 4.2.

Copy B of the forms below is for the following recipients.

Form

1098

1098-C

1098-E; 1099-A

1098-F

1098-Q

1098-T

1098-VLI

1099-C

1099-CAP

1099-K

1099-LS

1099-LPS; 1099-LTC

1099-R; W-2G

1099-S

1099-SB

All remaining Forms 1099;

1097-BTC; 1042-S

3921; 3922

5498; 5498-SA

5498-ESA; 5498-QA; 5498-TA

Recipient

For Payer/Borrower

For Donor

For Borrower

For Payer

For Participant

For Student

For Payer of Record

For Debtor

For Shareholder

For Payee

For Payment Recipient

For Policyholder

Copy B may be required to be attached to the filer’s federal

income tax return.

For Transferor

For Seller

For Recipient

For Employee

For Participant

For Beneficiary

Copy C of the forms below is for the following recipients.

Form

Recipient

1098-C

1042-S

3921

1099-LPS; 1099-LTC

1099-R

All other Forms 1099

W-2G

For Donor’s Records

For Recipient

For Corporation

For Insured

For Recipient’s Records

See Section 4.5.2.

For Winner’s Records

Note. On Copy C of Form 1099-LTC, you may reverse the locations of the policyholder’s and the

insured’s name, street address, city, state, and ZIP code for easier mailing.

Bulletin No. 2026–30

July 20, 2026

Part 2

Specifications for Substitute Forms 1096 and Copies A of Forms 1097-BTC, 1098, 1099, 3921,

3922, and 5498 (All Filed With the IRS)

Section 2.1 – Specifications

2.1.1

Online Fillable Forms

Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1099-CAP, 1099-LTC, 1099-Q,

1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA received and processed by the IRS

each year, these forms have been converted to fillable online PDFs.

Note: The instructions for substitute Forms 1042-S, also available in a fillable online format, are

found separately in Part 5.

These forms in their fillable formats can be found at IRS.gov/FormsPubs.

All the instructions regarding the substitute forms found in Part 1, and Sections 2.1.2, 2.1.7, 2.1.9,

and 2.1.10, and the remainder of this publication, unless specified differently immediately below,

remain in effect if you are going to produce the online fillable forms as paper or online substitute

forms.

•

Copy A of privately printed substitutes of the forms listed above must be exact replicas of

the official forms with respect to layout and content. Use the official form, found on IRS.gov,

printed actual size on an 8½ inch by 11 inch sheet of paper. The forms will print one to a page.

•

All printing must be in high quality nongloss black ink.

•

Paper for Copy A must be white chemical wood bond, or equivalent, 20 pounds (basis 17 x

22-500), plus or minus 5% (0.05); or offset book paper, 50 pounds (basis 25 x 38-500). No

optical brighteners may be added to the pulp or paper during manufacture. The paper must

consist of principally bleached chemical wood pulp or recycled printed paper. It must also be

suitably sized to accept ink without feathering.

Note. If you want to print the forms as they formerly appeared to save paper, with the exception

of Forms 1097-BTC (printed 2-to-a-page) and 1098-C (single-form page), they are all printed

3-to-a-page. Follow the 3-to-a-page measurements in Section 6. Print the form to actual size with

no scaling.

2.1.2

General Requirements

Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in nonreflective

black carbon-based ink in print positions 15 through 19 using an optical character recognition

(OCR) A font. The checkboxes to the right of the form identifying numbers must be 10-point

boxes. The “VOID” checkbox is in print position 25 (1.9 inches from left vertical line of the

form). The “CORRECTED” checkbox is in print position 33 (2.7 inches from left vertical line of

the form). Measurements are generally from the left edge of the paper, not including the perforated

strip.

The substitute form Copy A must be an exact replica of the official IRS form with respect to layout

and content. To determine the correct form measurements, see Exhibits A through FF at the end

of this publication.

July 20, 2026

Bulletin No. 2026–30

Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are

permitted on the back of a mailer top envelope ply.

Use of chemical transfer paper for Copy A is acceptable.

The Government Publishing Office (GPO) symbol must be deleted.

2.1.3

Color and Paper Quality

Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP

Code 0-25, dated November 29, 1978, must be white 100% bleached chemical wood, OCR bond

produced in accordance with the following specifications.

Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard

are met.

Acidity: Ph value, average, not less than

4.5

Basis Weight: 17 x 22-500 cut sheets

18-20

Metric equivalent–g/m

A tolerance of ±5 pct. is allowed.

Stiffness: Average, each direction, not less than-milligrams

Tearing strength: Average, each direction, not less than-grams

Opacity: Average, not less than-percent

Thickness: Average-inch

0.0038

Metric equivalent-mm

0.097

A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot

vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

Porosity: Average, not less than-seconds

Finish (smoothness): Average, each side-seconds

20-55

For information only, the Sheffield equivalent-units

170-100

Dirt: Average, each side, not to exceed-parts per million

2.1.4

Chemical Transfer Paper

Chemical transfer paper is permitted for Copy A only if the following standards are met.

•

Only chemically backed paper is acceptable for Copy A. Front and back chemically treated

paper cannot be processed properly by machine.

•

Carbon-coated forms are not permitted.

•

Chemically transferred images must be black.

All copies must be clearly legible. Fading must be minimized to assure legibility.

2.1.5

Printing

Bulletin No. 2026–30

All print on Copy A of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T, 1098-VLI, 1099-A, 1099B, 1099-C, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LPS, 1099-LS, 1099-MISC,

July 20, 2026

1099-NEC, 1099-OID, 1099-PATR, 1099-R, 1099-S, 1099-SB, 3921, 5498, and 5498-TA; and

the print on Form 1096 above the statement, “Return this entire page to the Internal Revenue

Service. Photocopies are not acceptable.” must be in Flint J-6983 red OCR dropout ink or an exact

match. However, the 4-digit form identifying number must be in nonreflective carbon-based black

ink in OCR A font.

The shaded areas of any substitute form should generally correspond to the format of the official

form.

The printing for the Form 1096 jurat statement and the text that follows may be in any shade or

tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096,

where it will not bleed through and interfere with scanning.

Note: The instructions on the front and back of Form 1096, which include filing addresses, must

be printed.

Separation between fields must be 0.1 inch.

Other printing requirements are discussed in Sections 2.1.6 through 2.1.10.

2.1.6

OCR Specifications

You must have a quality control program to assure OCR ink density. Readings will be made when

printed on approved 20 lb. white OCR bond with a reflectance of not less than 80% (0.80). Black

ink must not have a reflectance greater than 15% (0.15). These readings are based on requirements

of the “BancTec IntelliScan XDS” Optical Scanner using Flint J-6983 red OCR dropout ink or an

exact match.

The following testers and ranges are acceptable.

Important information: The forms produced under these specifications must be guaranteed to

function properly when processed through High Speed Scan-Optics 9000 mm scanners. Forms

require precision spacing, printing, and trimming.

Density readings on the solid Flint J-6983 (red) must be between the ranges of 0.95 to 0.90. The

optimal scanning range is 0.93. Density readings on the solid black must be between the ranges of

112 to 108. The optimal scanning range is 110.

Note: The readings are taken using an Ex-Rite 500 series densitometer, in Status T with Absolute

or – paper setting under an Illuminate 5000 Kelvin Watt Light. You must maintain print contrast

specification of ink and densitometer reflectivity reading throughout the entire production run.

July 20, 2026

•

MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth

PCM-II tester on the “C” scale must range from 0.01 minimum to 0.06 maximum.

•

Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red

(IR) scale must range from 0.12 minimum to 0.21 maximum. White calibration disc must be

100%. Sensitivity must be set at one (1).

•

Alternative testers must be approved by the IRS to establish tested PCS values. You may

obtain approval by writing to the following address.

Bulletin No. 2026–30

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

2.1.7

Typography

Type must be substantially identical in size and shape to the official form. All rules are either 1/2point or 3/4-point. Rules must be identical to those on the official IRS form.

Note. The form identifying number must be nonreflective carbon-based black ink in OCR A font.

2.1.8

Dimensions

Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single page

(3-to-a-page), 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.

Exceptions. Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099LPS, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and 5498 contain two copies on a single page

(2-to-a-page). Forms 1098-C, 1099-DA, and 1042-S are single-page documents.

There is a 0.33-inch top margin from the top of the corrected box, and a 0.2- to 0.25-inch right

margin, with a +/- 1/20 (0.05) inch tolerance for the right margin. If the right and top margins are

properly aligned, the left margin for all forms will be correct. All margins must be free of print.

See Exhibits A through FF in Part 6 for correct form measurements.

These measurements are constant for certain Forms 1098, 1099, and 5498. These measurements

are shown only once in this publication, on Form 1097-BTC (Exhibit B) 2-to-a-page, and on Form

1098-E (Exhibit E) 3-to-a-page.

Exceptions to these measurements and form-specific measurements are shown on the rest of the

exhibits.

The depth of the individual trim size of each 3-to-a-page form must be 32/3 inches, the same depth

as the official form, unless otherwise indicated.

The depth of the individual trim size of each 2-to-a-page form is 51/2 inches.

2.1.9

Perforation

Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute forms must be

perforated at each 11 inches page depth. No perforations are allowed between forms on the Copy

A page.

Exception. Copy A of Form W-2G may be perforated.

Bulletin No. 2026–30

July 20, 2026

The words “Do Not Cut or Separate Forms on This Page” must be printed using Flint J-6983 red

OCR dropout ink or an exact match (see Section 2.1.5) between the 3-to-a-page or 2-to-a-page.

This statement should not be included after the last form on the page.

Separations are required between all the other individual copies in the set. Any recipient copies

printed on a single sheet of paper must be easily separated. The best method of separation is to

provide perforations between the individual copies. Each copy should be easily distinguished,

whatever method of separation is used. See the table in Section 4.5.2 for a list of copies for each

form.

Note. Perforation does not apply to printouts of copies that are furnished electronically to recipients

(as described in Regulations section 31.6051-1(j)). However, these recipients should be cautioned

to carefully separate any copies. See Section 4.6.1 for information on electronically furnishing

statements to recipients.

2.1.10

Required Inclusions/

Exclusions

You must include the Office of Management and Budget (OMB) number on Copies A and Form

1096 in the same location as on the official form.

The following Privacy Act and Paperwork Reduction Act Notice phrases must be printed on Copy

A of the forms as follows.

•

“For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions

for Certain Information Returns” on Forms 1099-DIV, 1099-INT, and 1099-OID.

•

“For Privacy Act and Paperwork Reduction Act Notice, see Pub. 1099, current General

Instructions for Certain Information Returns” on Form W-2G.

•

“For more information and the Privacy Act and Paperwork Reduction Act Notice, see

Pub. 1099” on Form 1096.

•

“For Privacy Act and Paperwork Reduction Act Notice, see instructions” on Form 1042S.

•

“For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General

Instructions for Certain Information Returns” must be printed on all other forms listed in

Section 1.1.2.

A postal indicia may be used if it meets the following criteria.

•

It is printed in the OCR ink color prescribed for the form.

•

No part of the indicia is within one print position of the scannable area.

The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead, the EIN or the

vendor code of the form’s printer must be entered in place of the Catalog Number (Cat. No.). The

4-digit vendor code, preceded by four zeros and a slash, for example, 0000/9876, must appear in

12-point Arial font, or a close approximation, on Copy A only of Forms 1096, 1097-BTC, 1098,

1099, 3921, 3922, 5498, and W-2G. The vendor code is used to identify the forms producer.

Vendor codes can be obtained free of charge from the National Association of Computerized Tax

Processors (NACTP) via email at president@nactp.org. The use of a vendor code is recommended.

Note. Vendor codes from the NACTP are required by those companies producing the 1099 family

of forms (Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G) as part of a product

July 20, 2026

Bulletin No. 2026–30

for resale to be used by multiple issuers. Issuers developing 1099 family forms to be used only for

their individual companies do not require a vendor code.

The Cat. No. shown on the forms is used for IRS distribution purposes and should not be printed

on any substitute forms.

The form must not contain the statement “IRS approved” or any similar statement.

Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS

2.2.1

Recipient Information

The form recipient’s name, street address, city, state, ZIP code, and telephone number (if required)

should be typed or machine printed in black ink in the same format as shown on the official IRS

form. The city, state, and ZIP code must be on the same line.

The following rules apply to the form recipient’s name(s).

•

The name of the appropriate form recipient must be shown on the first or second name line in

the area provided for the form recipient’s name.

•

No descriptive information or other name may precede the form recipient’s name.

•

Only one form recipient’s name may appear on the first name line of the form.

•

If multiple recipients’ names are required on the form, enter on the first name line the recipient

name that corresponds to the recipient TIN shown on the form. Place the other form recipients’

names on the second name line (only two name lines are allowable).

Because certain states require that trust accounts be provided in a different format, filers should

generally provide information returns reflecting payments to trust accounts with the:

•

Trust’s EIN in the recipient’s TIN area,

•

Trust’s name on the recipient’s first name line, and

•

Name of the trustee on the recipient’s second name line.

Although handwritten forms will be accepted, the IRS prefers that filers type or machine print

data entries. Also, filers should insert data as directed by shading, or in the middle of blocks, well

separated from other printing and guidelines, and take measures to guarantee clear, dark black,

sharp images. Photocopies are not acceptable.

Truncating payee TIN on payee statements. Where permitted, filers may truncate a payee’s TIN

(social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer

identification number (ATIN), or EIN) on the payee statement (including substitute and composite

substitute statements) furnished to the payee in paper form or electronically. Generally, the payee

statement is that copy of an information return designated “Copy B” on the form. To truncate where

allowed, replace the first 5 digits of the 9-digit number with asterisks (*) or Xs (for example, an

SSN xxx-xx-xxxx would appear on the paper payee statement as ***-**-xxxx or XXX-XX-xxxx).

See Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/2014-31_IRB#TD-9675.

Caution: Recipient TINs must not be truncated on Copy A filed with the IRS.

Bulletin No. 2026–30

July 20, 2026

2.2.2

Account Number Box

Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for an account

number designation when required by the official IRS form. The account number is required if you

have multiple accounts for a recipient for whom you are filing more than one information return

of the same type. Additionally, the IRS encourages you to include the recipients’ account numbers

on paper forms if your system of records uses the account number rather than the name or TIN

for identification purposes. Also, the IRS will include the account number in future notices to you

about backup withholding. If you are using window envelopes to mail statements to recipients and

using reduced rate mail, be sure the account number does not appear in the window. The Postal

Service may not accept these for reduced rate mail.

Exception. Form 1098-T can have third-party provider information.

2.2.3

Specifications and

Restrictions

2.2.4

Where To File

July 20, 2026

•

Machine-printed forms should be printed using a 6 lines/inch option, and should be printed

in 10 pitch pica (10 print positions per inch) or 12 pitch elite (12 print positions per inch).

Proportional spaced fonts are unacceptable.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform to

the size specified for a single sheet before they are filed with the IRS. The size specified does

not include pinfeed holes. Pinfeed holes must not be present on forms filed with the IRS.

•

Do not use a felt tip marker. The machine used to “read” paper forms generally cannot read

this ink type.

•

Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special

characters in the numbered money boxes. Exception. Use decimal points to indicate dollars

and cents (for example, 2000.00 is acceptable).

•

Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.

•

Do not fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed to the IRS. Mail these

forms flat in an appropriately sized envelope or box. Folded documents cannot be readily

moved through the machine used in IRS processing.

•

Do not staple Forms 1096 to the transmitted returns. Any staple holes near the return code

number may impair the IRS’s ability to machine scan these types of documents.

•

Do not type other information on Copy A.

•

Do not cut or separate the individual forms on the sheet of forms of Copy A (except Forms

W-2G).

Mail completed paper forms to the IRS Service Center shown in the instructions for Form 1096

and in the Pub. 1099. Specific information needed to complete the forms mentioned in this revenue

procedure are given in the specific form instructions. A chart showing which form must be filed to

report a particular payment is included in Pub. 1099.

Bulletin No. 2026–30

Part 3

Specifications for Substitute Form W-2G (Filed With the IRS)

Section 3.1 – General

3.1.1

Purpose

The following specifications give the format requirements for substitute Form W-2G (Copy A

only), which is filed with the IRS.

A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy A”).

The substitute form must be an exact replica of the official form with respect to layout and content.

Section 3.2 – Specifications for Copy A of Form W-2G

3.2.1

Substitute Form W-2G

(Copy A)

You must follow these specifications when printing substitute Copy A of the Form W-2G.

Caution. The payee’s TIN (SSN, ITIN, ATIN, or EIN) must not be truncated on Copy A of Form

W-2G.

Item

Paper Color and

Quality

Ink Color and Quality

Typography

Dimensions

Hot Wax and Cold

Carbon Spots

Bulletin No. 2026–30

Substitute Form W-2G (Copy A)

Paper for Copy A must be white chemical wood bond, or equivalent,

20 pounds (basis 17 x 22-500), plus or minus 5% (0.05). The paper

must consist substantially of bleached chemical wood pulp. It must

be free from unbleached or ground wood pulp or post-consumer

recycled paper. It must also be suitably sized to accept ink without

feathering.

All printing must be in a high quality nongloss black ink.

The type must be substantially identical in size and shape to the

official form. All rules on the document are either 1/2 point (0.007

inch), 1 point (0.015 inch), or 3 point (0.045 inch). Vertical rules

must be parallel to the left edge of the document; horizontal rules to

the top edge.

The official form is 8 inches wide x 51/2 inches deep, exclusive of a

snap stub. Any substitute Copy A can be between 8 inches and 81/2

inches wide by 5 inches deep. The snap feature is not required on

substitutes. All margins must be free of print. There is a 0.33-inch

top margin from the top of the corrected box and a 1/2-inch left

margin. If the top and left margins are properly aligned, the right

margin for all forms will be correct. If the substitute forms are in

continuous or strip form, they must be burst and stripped to conform

to the size specified for a single form.

Hot wax and cold carbon spots are not permitted on any of the

internal form plies. These spots are permitted on the back of a mailer

top envelope ply.

July 20, 2026

Item

Printer’s Symbol

Cat. No.

Substitute Form W-2G (Copy A)

The GPO symbol must not be printed on substitute Forms W-2G.

Instead, the EIN of the form’s printer must be printed in the bottom

margin on the face of each individual Copy A on a sheet. The form

must not contain the statement “IRS approved” or any similar

statement.

The Cat. No. shown on Form W-2G is used for IRS distribution

purposes and should not be printed on any substitute forms.

Part 4

Substitute Statements to Form Recipients and Form Recipient Copies

Section 4.1 – Specifications

4.1.1

Introduction

If you do not use the official IRS form to furnish statements to recipients, you must furnish an

acceptable substitute statement. Information presented in substitute statements should be in a

point size large enough to be easily read by recipients. To be acceptable, your substitute statement

must comply with the rules in this part. If you are furnishing a substitute form, see Regulations

sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements

must be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and

1099-PATR, and Form 1099-MISC, or Form 1099-S for royalties. Generally, information returns

may be furnished electronically with the consent of the recipient. See Section 4.6.1.

Note. A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a statement to

the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement required by

those regulations is not subject to the requirements outlined in this section.

4.1.2

Substitute Statements to

Recipients for Certain

Forms 1099-B, 1099- DA,

1099-DIV, 1099-INT, 1099OID, and 1099- PATR

The rules in this section apply to Forms 1099-B, 1099-DA, 1099-DIV (except for section 404(k)

dividends), 1099-INT (except for interest reportable under section 6041), 1099-OID, and 1099PATR only. You may furnish form recipients with Copy B of the official Form 1099 or a substitute

Form 1099 (recipient statement) if it contains the same information as the official IRS form (such

as aggregate amounts paid to the form recipient; any backup withholding; the name, address, and

TIN of the person making the return; and any other information required by the official form).

Information not required by the official form should not be included on the substitute form except

for state income tax withholding information. But see Section 4.3 regarding additional information

that may be included on substitute and composite Forms 1099-B and 1099-DA, such as basis for

noncovered securities.

Note. Many of the information returns now include boxes for providing state withholding

information as part of the official form, with additional copies for convenience. Payers may,

however, provide the state withholding information separately (such as on a separate page or

section) in order to assist the payee with completing a state income tax return that requires the

attachment of any information return that includes state withholding amounts and payer numbers.

Exception for supplementary information. The substitute form may include supplementary

information that will assist the payee with completing the tax return. Such information could

include expense and cost basis factors related to the reporting for widely held fixed investment

July 20, 2026

Bulletin No. 2026–30

trusts (WHFITs), as required under Regulations section 1.671-5. The substitute statement should

disclose to the payee that such supplementary information is not furnished to the IRS. See Section

4.3 for additional requirements when providing supplemental information with the Forms 1099-B

and 1099-DA that is not furnished to the IRS.

Forms 1099-B and 1099-DA. For transactions reportable on Form 8949, Sales and Other

Dispositions of Capital Assets, brokers that use substitute statements should segregate dispositions

of noncovered securities from covered securities, and further segregate long-term and short-term

dispositions of covered securities. They may also segregate long-term from short-term dispositions

of noncovered securities, to the extent that the date acquired is known. For 2026 dispositions, the

substitute Forms 1099-B and 1099-DA may have up to five separate sections, each with a heading

identifying which securities are included in the list, and each separately totaled. Each section, after

totaling or within the heading for the section, should indicate how to report the transactions on

Form 8949, as indicated.

Short-term transactions for which basis is reported to the IRS—Report on Form 8949, Part I,

with box A checked for Form 1099-B or Part I, with box G checked for Form 1099-DA.

Short-term transactions for which basis is not reported to the IRS—Report on Form 8949,

Part I, with box B checked for Form 1099-B or Part I, with box H checked for Form 1099DA.

Long-term transactions for which basis is reported to the IRS—Report on Form 8949, Part

II, with box D checked for Form 1099-B or Part II, with box J checked for Form 1099-DA.

Long-term transactions for which basis is not reported to the IRS—Report on Form 8949,

Part II, with box E checked for Form 1099-B or Part II, with box K checked for Form 1099DA.

Transactions for which basis is not reported to the IRS and for which short-term or long-term

determination is unknown (to broker). You must determine short term or long term based on

your records and report on Form 8949, Part I, with box B or box H checked, or on Form

8949, Part II, with box E or box K checked, as appropriate.

For each section, each transaction may include information not reported to the IRS, such as

basis, date acquired, and gain or loss. Therefore, for short-term dispositions where basis was not

reported to the IRS, basis and date acquired may be shown just as they would be shown for shortterm dispositions where basis was reported to the IRS.

For 2026 dispositions, each of the applicable sections must have Sales Price and Cost or Other

Basis (if known) separately totaled. Net gain or loss, if included for any of the sections, may also

be totaled.

Brokers may also use substitute Form 1099-B or 1099-DA for transactions that are not directly

reported on Form 8949. Examples include transactions involving regulated futures contracts,

foreign currency contracts, and section 1256 option contracts. Any additional sections created

for this purpose should be segregated from those transactions directly reportable on Form 8949.

The substitute form requirements in the following paragraphs also apply to Forms 1099-B and

1099-DA.

Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR. A substitute recipient statement for Form

1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must comply with the following requirements.

Bulletin No. 2026–30

July 20, 2026

•

Box captions and numbers that are applicable must be clearly identified, using the same

wording and numbering as on the official form.

•

The recipient statement (Copy B) must contain all applicable recipient instructions as

provided on the front and back of the official IRS form. You may provide those instructions

on a separate sheet of paper.

•

The box caption “Federal income tax withheld” must be in boldface type or otherwise

highlighted on the recipient statement.

•

The recipient statement must contain the OMB number as shown on the official IRS form. See

Section 5.2.

•

The recipient statement must contain the tax year (for example, 2026), form number (for

example, Form 1099-INT), and form name (for example, Interest Income) of the official

IRS Form 1099. This information must be displayed prominently together in one area of the

statement. For example, the tax year, form number, and form name could be shown in the

upper right part of the statement. Each copy must be appropriately labeled (such as Copy B,

For Recipient). See Section 4.5.2 for applicable labels and arrangement of assembly of forms.

Note: Do not include the words “Substitute for” or “In lieu of” on the recipient statement.

•

Layout and format of the statement are at the discretion of the filer. However, the IRS

encourages the use of boxes so that the statement has the appearance of a form and can be

easily distinguished from other nontax statements.

•

Each recipient statement of Form 1099-B, 1099-DA, 1099-DIV, 1099-INT, 1099-LPS,

1099-OID, 1099-PATR, or 1098-VLI must include the direct access telephone number of

an individual who can answer questions about the statement. Include that telephone number

conspicuously anywhere on the recipient statement.

A mutual fund family may furnish one statement (for example, one piece of paper) on which

it reports the dividend income earned by a recipient from multiple funds within the family of

mutual funds, as required by Form 1099-DIV. However, each fund and its earnings must be

stated separately. The statement must contain an instruction to the recipient that each fund’s

dividends and name, not the name of the mutual fund family, must be reported on the recipient’s

tax return. The statement cannot contain an aggregate total of all funds. In addition, a mutual

fund family may furnish a single statement (as a single filer) for Form 1099-INT, 1099-DIV, or

1099-OID information (see Section 4.2.1). Each fund and its earnings must be stated separately.

The statement must contain an instruction to the recipient that each fund’s earnings and name, not

the name of the mutual fund family, must be reported on the recipient’s tax return. The statement

cannot contain an aggregate total of all funds.

You may enter a total of the individual accounts listed on the statement only if they have been

paid by the same payer. For example, if you are listing interest paid on several accounts by one

financial institution on Form 1099-INT, you may also enter the total interest amount. You may

also enter a date next to the CORRECTED box if that box is checked.

4.1.3

Substitute Statements to

Recipients for Certain

Forms 1098, 1099, 5498,

and W-2G

July 20, 2026

Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q,

1098-T, 1098-VLI, 1099-A, 1099-C, 1099-CAP, 1099-G, 1099-K, 1099-LPS, 1099-LS, 1099LTC, 1099-MISC, 1099-NEC, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921,

3922, 5498, 5498-ESA, 5498-QA, 5498-SA, 5498-TA, W-2G, 1099-DIV (only for section 404(k)

dividends reportable under section 6047), and 1099-INT (only for interest reportable in the course

of your trade or business under section 6041) can be copies of the official forms or acceptable

substitutes.

Bulletin No. 2026–30

Caution. The IRS does not require a donee to use Form 1098-C as the written acknowledgment

for contributions of motor vehicles, boats, and airplanes. However, if you choose to use copies of

Form 1098-C or an acceptable substitute as the written acknowledgment, then you must follow

the requirements of this section.

To be acceptable, a substitute recipient statement must meet the following requirements.

•

The tax year, form number, and form name must be the same as on the official form and must

be displayed prominently together in one area on the statement. For example, they may be

shown in the upper right part of the statement.

•

The statement must contain the same information as the official IRS form, such as

aggregate amounts paid to the form recipient; any backup withholding; the name, address,

and TIN of the filer and of the recipient; and any other information required by the official

form.

•

Each substitute recipient statement for Forms W-2G, 1097-BTC, 1098, 1098-C, 1098-E,

1098-F, 1098-T, 1098-VLI, 1099-A, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding

state and local income tax refunds), 1099-K, 1099-INT, 1099-LPS, 1099-LS, 1099-LTC,

1099-MISC (excluding fishing boat proceeds), 1099-NEC, 1099-Q, 1099-R (for qualified

long-term care insurance contracts under combined arrangements only), 1099-S, 1099-SA,

1099-SB, and 5498-SA must include the direct access telephone number of an individual who

can answer questions about the statement.

•

Include the telephone number conspicuously anywhere on the recipient statement.

Although not required, payers reporting on Forms 1099-QA, 1099-R (payments other

than qualified long-term care insurance contracts under combined arrangements),

3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-TA are encouraged to furnish

telephone numbers at which recipients of the form(s) can reach a person familiar with

the information reported.

•

All applicable money amounts and information, including box numbers required to be

reported to the form recipient, must be titled on the recipient statement in substantially

the same manner as those on the official IRS form. The box caption “Federal income tax

withheld” must be in boldface type on the recipient statement.

Exception. If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,

you may substitute appropriate language for the box title. For example, for payments of

accrued wages and leave to a beneficiary of a deceased employee, you might change the title

of box 3 to “Beneficiary payments” or something similar.

Note: You cannot make this change on Copy A.

Bulletin No. 2026–30

•

If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and Copy

C must be furnished to the recipient. If federal income tax is not withheld, only Copy C of

Forms 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions similar

to those on the back of the official Copy B and Copy C of Form 1099-R must be furnished

to the recipient. For convenience, you may choose to provide both Copies B and C of Form

1099-R to the recipient.

•

You must provide appropriate instructions to the form recipient similar to those on the

official IRS form, to aid in the proper reporting on the form recipient’s income tax return.

For payments reported on Forms 1099-B, 1099-CAP, and 1099-DA, the requirement to

include instructions substantially similar to those on the official IRS form may be satisfied by

providing form recipients with a single set of instructions for all Forms 1099-B, 1099-CAP,

and 1099-DA statements required to be furnished in a calendar year.

July 20, 2026

•

4.1.4

Online Fillable Copies B, C,

D, 1, and 2

If you use carbonless sets to produce recipient statements, the quality of each copy in the set

must meet the following standards.

All copies must be clearly legible.

All copies must be able to be photocopied.

Fading must not diminish legibility and the ability to photocopy.

•

In general, black chemical transfer inks are preferred, but other colors are permitted if the

above standards are met. Hot wax and cold carbon spots are not permitted on any of the

internal form plies. The back of a mailer top envelope ply may contain these spots.

•

For reporting state income tax withholding and state payments, you may add an additional

box(es) to recipient copies, as appropriate. In addition, the state withholding information may

be provided separately and apart from the other information in the event the recipient must

attach a copy to the recipient’s tax return. Note: You cannot make this change on Copy A.

•

On Copy C of Form 1099-LTC, you may reverse the location of the policyholder’s and the

insured’s name, street address, city, state, and ZIP code for easier mailing.

•

If an institution insurer uses a third-party service provider to file Form 1098-T, then in addition

to the institution’s or insurer’s name, address, and telephone number, the same information

may be included for the third-party service provider in the space provided on the form.

•

Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C.

Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients have been made online fillable

at IRS.gov/forms-instructions for many forms referenced in these instructions. See the separate

instructions for Forms 1098, 1098-E & T, 1098-F, 1098-Q, 1098-VLI, 1099-A & C, 1099-B,

1099-DA, 1099-DIV, 1099-G, 1099-INT & OID, 1099-K, 1099-LPS, 1099-LS, 1099-MISC &

NEC, 1099-PATR, 1099-R & 5498, 5498-TA, 1099-S, 1099-SB, and 3921.

Section 4.2 – Composite Statements

4.2.1

Composite Substitute

Statements for Certain

Forms 1099-B, 1099- DA,

1099-DIV, 1099-INT, 1099MISC, 1099OID, 1099PATR, and 1099- S

July 20, 2026

A composite recipient statement is permitted for reportable payments consisting of the proceeds of

brokerage and barter transactions, dividends, interest, original issue discount, patronage dividends,

and royalties. The following forms may be included on a composite substitute statement when

one payer is reporting more than one of these payments during a calendar year to the same form

recipient.

•

Form 1099-B.

•

Form 1099-DA.

•

Form 1099-DIV (except for section 404(k) dividends).

•

Form 1099-INT (except for interest reportable under section 6041).

•

Form 1099-MISC (only for royalties or substitute payments in lieu of dividends and interest).

•

Form 1099-OID.

Bulletin No. 2026–30

•

Form 1099-PATR.

•

Form 1099-S (only for royalties).

Generally, do not include any other Form 1099 information (for example, Form 1099-A or 1099C) on a composite statement with the information required on the forms listed in the preceding

sentence.

Although the composite recipient statement may be on one sheet, the format of the composite

recipient statement must satisfy the following requirements in addition to the requirements listed

in Sections 4.1.2, 4.3, and 4.4, as applicable.

4.2.2

Composite Substitute

Statements to Recipients for

Forms Specified in Sections

4.1.2 and 4.1.3

•

All information pertaining to a particular type of payment must be located and blocked

together on the form and separate from any information covering other types of payments

included on the form. For example, if you are reporting interest and dividends, the Form

1099-INT information must be presented separately from the Form 1099-DIV information.

•

The composite recipient statement must prominently display the form number and form

name of the official IRS form together in one area at the beginning of each appropriate block

of information. The tax year must only be placed on each block of information if it is not

prominently displayed elsewhere on the page on which the information appears.

•

Any information required by the official IRS forms that would otherwise be repeated in each

information block is required to be listed only once in the first information block on the

composite form. For example, there is no requirement to report the name of the filer in each

information block. This rule does not apply to any money amounts (for example, federal

income tax withheld) or to any other information that applies to money amounts.

•

A composite statement is an acceptable substitute only if the type of payment, and the

recipient’s tax obligation with respect to the payment, is as clear as if each required statement

were furnished separately on an official form.

A composite recipient statement for the forms specified in Section 4.1.2 or 4.1.3 is permitted

when one filer is reporting more than one type of payment during a calendar year to the same form

recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2

and 4.1.3.

Exceptions.

•

Substitute payments in lieu of dividends or interest reported in box 8 of Form 1099-MISC

may be reported on a composite substitute statement with Form 1099-DIV.

•

Form 1099-B or 1099-DA information may be reported on a composite form with the forms

specified in Section 4.1.2, as described in Section 4.2.1.

•

Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form only

with the forms specified in Section 4.1.2.

Although the composite recipient statement may be on one sheet, the format of the composite

recipient statement must satisfy the requirements listed in Section 4.2.1 as well as the requirements

in Section 4.1.3. A composite statement of Forms 1098 and 1099-INT (for interest reportable

under section 6049) is not allowed.

Bulletin No. 2026–30

July 20, 2026

Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA

4.3.1

General Requirements

for Presenting Additional

Form 1099-B or 1099-DA

Information

A filer may include Form 1099-B or 1099-DA information on a composite form with the forms

listed in Section 4.1.2. Therefore, supporting, explanatory, or comparable relevant information for

covered and noncovered lots on the 1099-B or 1099-DA portion of the composite statement can

be included. This information includes display on the payee statement of data elements such as

basis for noncovered lots, explanatory remarks on permissible basis adjustments for covered lots,

descriptions of the type of transaction (merger, buy to close, redemption, etc.), identification of

contingent payment debt obligations, and lot relief methods.

If you wish to provide additional information to the investor on the same substitute recipient Form

1099-B or 1099-DA, the form must follow the rules set forth in this Section 4.3 and should clearly

delineate how the information is presented. Any information presented should make reference to

its corresponding number on the official form, as appropriate. You should clearly categorize each

type of information you are reporting.

4.3.2

Added Legend for

Providing Additional Form

1099-B Information

An additional separate legend is required that explains exactly which pieces of information are

and are not reported to the IRS, to the extent, if any, the information is not already identified as

not being reported to the IRS, as described in Section 4.1.2. It should clearly explain how the

information is presented. You may present this legend in a way that is consistent with your design

as long as it clearly indicates which information is being provided to the IRS. Additionally, a

reminder to taxpayers that they are ultimately responsible for the accuracy of their tax returns is

also required.

Section 4.4 – Required Legends

4.4.1

Required Legends for

Forms 1098

Form 1098 recipient statements (Copy B) must contain the following legends.

•

July 20, 2026

Form 1098:

“The information in boxes 1 through 9 and 11 is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other

sanction may be imposed on you if the IRS determines that an underpayment of tax

results because you overstated a deduction for the mortgage interest or for these points,

reported in boxes 1 and 6; or because you did not report the refund of interest (box 4);

or because you claimed a nondeductible item.”

“Caution. The amount shown may not be fully deductible by you. Limits based on the

loan amount and the cost and value of the secured property may apply. Also, you may

only deduct interest to the extent it was incurred by you, actually paid by you, and not

reimbursed by another person.”

Form 1098-C: Copy B — “In order to take a deduction of more than $500 for this contribution,

you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your

deduction cannot exceed the amount in box 4c.” Copy C — “This information is being

furnished to the IRS unless box 7 is checked.”

Bulletin No. 2026–30

4.4.2

Required Legends for

Forms 1099 and W-2G

Bulletin No. 2026–30

•

Form 1098-E: “This is important tax information and is being furnished to the IRS. If you are

required to file a return, a negligence penalty or other sanction may be imposed on you if the

IRS determines that an underpayment of tax results because you overstated a deduction for

student loan interest.”

•

Forms 1098-F: “This is important tax information and is being furnished to the IRS.”

•

Form 1098-Q: “This information is being furnished to the IRS.”

•

Form 1098-T: “This is important tax information and is being furnished to the IRS. This form

must be used to complete Form 8863 to claim education credits. Give it to the tax preparer or

use it to prepare the tax return.”

•

Form 1098-VLI:

“This is important tax information and is being furnished to the IRS. If you are required

to file a return, a negligence penalty or other sanction may be imposed on you if the IRS

determines that an underpayment of tax results because you overstated a deduction for

vehicle loan interest.”

“*Caution: The amount shown may not be fully deductible by you. Limits based on the

amount of interest paid, your income, and the passenger vehicle may apply. Generally,

you may only deduct interest to the extent it was incurred by you, actually paid by you,

and not reimbursed by another person.”

•

Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B—“This is important tax information

and is being furnished to the IRS. If you are required to file a return, a negligence penalty or

other sanction may be imposed on you if taxable income results from this transaction and the

IRS determines that it has not been reported.”

•

Forms 1099-B, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099OID, 1099-PATR, 1099-Q, and 1099-QA: Copy B—

•

“This is important tax information and is being furnished to the IRS. If you are required to

file a return, a negligence penalty or other sanction may be imposed on you if this income is

taxable and the IRS determines that it has not been reported.”

•

Form 1099-LS: Copy B—“This is important tax information and is being furnished to

the IRS. If you are required to file a return, a negligence penalty or other sanction may be

imposed on you if this item is required to be reported and the IRS determines that it has not

been reported.” Copy C—“Copy C is provided to you for information only. Only the payment

recipient is required to report this information on a tax return.”

•

Forms 1099-LPS and 1099-LTC: Copy B—“This is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction

may be imposed on you if this item is required to be reported and the IRS determines that it

has not been reported.” Copy C — “Copy C is provided to you for information only. Only the

policyholder is required to report this information on a tax return.”

•

Form 1099-R: Copy B—“Report this income on your federal tax return. If this form

shows federal income tax withheld in box 4, attach this copy to your return.” Copy

C—“This information is being furnished to the IRS.”

•

Forms 1099-S and 1099-SB: Copy B—“This is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction

July 20, 2026

may be imposed on you if this item is required to be reported and the IRS determines that it

has not been reported.”

4.4.3

Required Legends for

Forms 1097-BTC, 3921,

3922, and 5498

•

Form 1099-SA: Copy B—“This information is being furnished to the IRS.”

•

Form W-2G: Copy B—“This information is being furnished to the IRS. Report this income

on your federal tax return. If this form shows federal income tax withheld in box 4,

attach this copy to your return.” Copy C — “This is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction

may be imposed on you if this income is taxable and the IRS determines that it has not been

reported.”

•

Form 1097-BTC: Copy B—“This is important tax information and is being furnished to the

IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed

on you if an amount of tax credit exceeding the amount reported on this form is claimed on

your income tax return.”

•

Form 3921: Copy B—“This is important tax information and is being furnished to the IRS.

If you are required to file a return, a negligence penalty or other sanction may be imposed

on you if this item is required to be reported and the IRS determines that it has not been

reported.” Copy C — “This copy should be retained by the corporation whose stock has been

transferred under section 422(b).”

•

Form 3922: Copy B—“This is important tax information and is being furnished to the IRS.”

•

Form 5498: Copy B—“This information is being furnished to the IRS.” Note: If you do not

provide another statement to the participant because no contributions were made for the

year, the statement of the fair market value, and any required minimum distribution of the

account, must contain this legend and a designation of which information is being provided

to the IRS.

•

Forms 5498-ESA, 5498-QA, 5498-SA, and 5498-TA: Copy B—“This information is being

furnished to the IRS.”

Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2

4.5.1

Copies

Copies B, and in some cases C, D, 1, and 2, are included in the official assembly for the convenience

of the filer. You are not legally required to include all these copies with the privately printed

substitute forms. Furnishing Copy B, and in some cases Copy C, will satisfy the legal requirement

to provide statements of information to form recipients.

Note. If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, Copy B (to

be attached to the tax return) and Copy C must be furnished to the recipient. Copy D (Form W-2G)

may be used for payer records. Only Copy A should be filed with the IRS.

July 20, 2026

Bulletin No. 2026–30

4.5.2

Arrangement of Assembly

Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of the

assembly must be arranged, from top to bottom, as follows.

Form

1098

1098-C

1098-F

1098-Q, 5498, and

5498-SA

1098-T

1098-VLI

1098-E and 1099-A

1097-BTC, 1099PATR, 1099-Q, and

1099-QA

1099-C

1099-CAP

1099-B, 1099-DA,

1099-DIV, 1099-G,

1099-INT, 1099MISC, 1099-NEC,

and 1099-OID

1099-K

1099-LS

1099-LPS and

1099-LTC

1099-R

1099-S

1099-SA

1099-SB

3921

3922

5498-ESA, 5498QA, and 5498-TA

W-2G

1042-S

Bulletin No. 2026–30

Title

Copy B “For Payer/Borrower.”

Copy B “For Donor”; Copy C “For Donor’s Records.”

Copy B “For Payer.”

Copy B “For Participant.”

Copy B “For Student.”

Copy B “For Payer of Record.”

Copy B “For Borrower.”

Copy B “For Recipient.”

Copy B “For Debtor.”

Copy B “For Shareholder.”

Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy 2

“To be filed with recipient’s state income tax return, when required.”

Copy 1 “For State Tax Department”; Copy B “For Payee”; Copy 2 “To

be filed with the recipient’s state income tax return, when required.”

Copy B “For Payment Recipient”; Copy C “For Issuer”

Copy B “For Policyholder”; Copy C “For Insured”

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report

this income on your federal tax return. If this form shows federal

income tax withheld in box 4, attach this copy to your return”; Copy C

“For Recipient’s Records”; Copy 2 “File this copy with your state, city,

or local income tax return, when required.”

Copy B “For Transferor.”

Copy B “For Recipient.”

Copy B “For Seller.”

Copy B “For Employee”; Copy C “For Corporation.”

Copy B “For Employee.”

Copy B “For Beneficiary.”

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report

this income on your federal tax return. If this form shows federal

income tax withheld in box 4, attach this copy to your return.”; Copy

C“ For Winner’s Records”; Copy 2 “Attach this copy to your state,

city, or local income tax return, if required.”; Copy D “For Payer”.

Copy B “For Recipient”; Copy C “For Recipient” and “Attach to any

federal tax return you file”; Copy D “For Recipient” and “Attach to

any state tax return you file”

July 20, 2026

4.5.3

Perforations

Instructions for perforation of forms can be found in Section 2.1.9.

Section 4.6 – Electronic Delivery of Recipient Statements

4.6.1

Electronic Recipient

Statements

If you are required to furnish a written statement (Copy B or an acceptable substitute) to a recipient, then

you may furnish the statement electronically instead of on paper. This includes furnishing the statement

to recipients of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T, 1098-VLI, 1099-A, 1099-B, 1099-C,

1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LPS, 1099-LS, 1099-LTC, 1099MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB,

1042-S, 3921, 3922, 5498, 5498-ESA, 5498-QA, 5498-SA, and 5498-TA. It also includes Form W-2G

(except for horse and dog racing, jai alai, sweepstakes, wagering pools, and lotteries).

Note: Until further guidance is issued, you cannot furnish Form 1098-C electronically. Perforation

(see Section 2.1.9) does not apply to printouts of copies of forms that are furnished electronically

to recipients. However, recipients should be cautioned to carefully separate the copies.

If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as furnishing the

statement timely.

4.6.2

Consent

July 20, 2026

The recipient must consent in the affirmative to receiving the statement electronically and not

have withdrawn the consent before the statement is furnished. The consent by the recipient must

be made electronically in a way that shows that the recipient can access the statement in the

electronic format in which it will be furnished. You must notify the recipient of any hardware

or software changes prior to furnishing the statement. A new consent to receive the statement

electronically is required after the new hardware or software is put into service. Prior to furnishing

the statements electronically, you must provide the recipient a statement with the following

statements prominently displayed.

•

If the recipient does not consent to receive the statement electronically, a paper copy will be

provided.

•

The scope and duration of the consent. For example, whether the consent applies to every

year the statement is furnished or only for the January 31, 2027 (February 15 for Forms 1099B, 1099-S, and 1099-MISC with payments reported in box 8 or 10), due date immediately

following the date of the consent.

•

How to obtain a paper copy after giving consent.

•

How to withdraw the consent. The consent may be withdrawn at any time by furnishing the

withdrawal in writing (electronically or on paper) to the person whose name appears on the

statement. Confirmation of the withdrawal will also be in writing (electronically or on paper).

•

Notice of termination. The notice must state under what conditions the statements will no

longer be furnished to the recipient.

•

Procedures to update the recipient’s information.

•

A description of the hardware and software required to access, print, and retain a statement,

and a date the statement will no longer be available on the website.

Bulletin No. 2026–30

4.6.3

Format, Posting, and

Notification

Additionally, you must:

•

Ensure the electronic format contains all the required information and complies with the

guidelines in this document;

•

Post, on or before the January 31 (February 15 for Forms 1099-MISC (with payments

reported in box 8 or 10), 1099-B, 1099-DA, and 1099-S), due date, the applicable statement

on a website accessible to the recipient through October 15; and

•

Inform the recipient, electronically or by mail, of the posting and how to access and print the

statement.

Note. If any of these dates fall on a Saturday, Sunday, or legal holiday, the time frame will be

considered met if posted by the first business day after such date.

For more information, see Regulations section 31.6051-1(j). For electronic furnishing of:

•

Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and 1.6050S-4;

•

Form 1099-K, see Regulations section 1.6050W-2;

•

Forms 1099-QA and 5498-QA, see Regulations section 1.529A-7;

•

Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10,

2004-1 C.B. 433; and

•

Form 1042-S, see Regulations section 1.1461-1(c)(1)(i).

Part 5

Additional Instructions for Substitute Forms 1097-BTC, 1098, 1099, 5498, W-2G, and 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S

5.1.1

Paper Substitutes

Paper substitutes of Copies A, B, C, and D must be identical to the Form 1042-S and may be

privately printed without prior approval from the IRS.

Caution: On the bottom of Copy B, left align the following text: (keep for your records), and

right align the following text: Form 1042-S (2026).

Note: Copies A, B, C, and D of Form 1042-S may not contain multiple income types for the same

recipient, that is, multiple rows of the top boxes 1–11 of the form.

5.1.2

Revisions

Bulletin No. 2026–30

Form 1042-S is subject to annual review and possible change. Withholding agents and form

suppliers are cautioned against overstocking supplies of the privately printed substitutes.

July 20, 2026

5.1.3

Obtaining Copies

Copies of the official form for the reporting year may be obtained from most IRS offices. The IRS

provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not provided.

5.1.4

Instructions for

Withholding Agents

•

Only original forms may be filed with the IRS. Photocopies are not acceptable.

•

The term “Recipient’s U.S. TIN” for an individual means the SSN, ITIN, or ATIN, consisting

of nine digits separated by hyphens as follows: 000-00-0000; for all other recipients, it means

the EIN or qualified intermediary employer identification number (QI-EIN). The QI-EIN

designation includes a withholding foreign partnership employer identification number

(WP-EIN), and a withholding foreign trust employer identification number (WT-EIN). The

EIN, QI-EIN, WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as follows:

00-0000000. The TIN must be in one of these formats. Note: Digits must be separated by

hyphens on paper statements in the formats listed.

•

The term “Recipient’s GIIN” means the global intermediary identification number (GIIN)

assigned to a recipient that is a participating foreign financial institution (FFI) (including a

reporting Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1

FFI), or other entity for chapter 4 purposes.

Note: A GIIN consists of nineteen characters as follows: XXXXXX.XXXXX.XX.XXX (6

characters followed by a period, 5 characters followed by a period, 2 characters followed by

a period, and 3 final characters).

5.1.5

Substitute Form 1042-S

Format Requirements

•

Withholding agents are requested to type or machine print whenever possible, provide quality

data entries on the forms (that is, use black ink and insert data in the middle of blocks well

separated from other printing and guidelines), and take other measures to guarantee a clear,

sharp image. Withholding agents are not required, however, to acquire special equipment

solely for the purpose of preparing these forms.

•

The “UNIQUE FORM IDENTIFIER,” “AMENDED,” and “AMENDMENT NO.” boxes

must be printed at the top center of the form under the title.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform

to the size specified for a single form before they are filed with the IRS. The dimensions are

found in Section 5.1.5. Computer cards are acceptable, provided they meet all requirements

regarding layout, content, and size.

•

The OMB number must be printed in the format “OMB No. 1545-XXXX.” Use the appropriate

OMB number from the most recent revision of the original IRS form.

Property

Printing

Box Entries

Color and Quality

of Ink

July 20, 2026

Substitute Form 1042-S Format Requirements

Privately printed substitute Forms 1042-S must be exact replicas of the

official forms with respect to layout and content. The GPO symbol must

be deleted. The exact dimensions are found below. The Cat. No. must

be removed and replaced with the form printer’s EIN or the vendor code

(preferred). See Section 2.1.10.

Only one type of income may be represented on Copies A, B, C, and

D submitted to the IRS or furnished to recipients. All boxes on Copy A

filed with the IRS, and Copies B, C, and D furnished to recipients on the

substitute form must conform to the official IRS form.

All printing must be in high quality nongloss black ink.

Bulletin No. 2026–30

Property

Typography

Assembly

Color Quality of

Paper

Dimensions

Substitute Form 1042-S Format Requirements

Type must be substantially identical in size and shape to corresponding

type on the official form. All rules on the document are either 1 point

(0.015 inch) or 3 point (0.045 inch). Vertical rules must be parallel to the

left edge of the document; horizontal rules must be parallel to the top edge.

If all four parts are present, the parts of the assembly shall be arranged

from top to bottom as follows: Copy A (Original) “for Internal Revenue

Service”; and Copies B, C, and D “for Recipient.”

Paper for Copy A must be white chemical wood bond, or equivalent,

20 pounds (basis 17 x 22-500), plus or minus 5% (0.05); or offset book

paper, 50 pounds (basis 25 x 38-500). No optical brighteners may be

added to the pulp or paper during manufacture. The paper must consist

of principally bleached chemical wood pulp or recycled printed paper. It

must also be suitably sized to accept ink without feathering.

• The dimensions for substitute Copies A, B, C, and D must match the

IRS Form 1042-S in size and format.

•

Other Copies

The official form is 8 inches wide x 11 inches deep, exclusive of a

1/2-inch snap stub on the left side of the form. The snap feature is not

required on substitutes.

• Copies A, B, C, and D must conform to the official IRS form. No size

variations are permitted.

Copies B, C, and D must be furnished for the convenience of payees

who must send a copy of the form with other federal and state returns

they file.

Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure

5.2.1

OMB Requirements

The Paperwork Reduction Act (the Act) of 1995 (P. L. 104-13) requires the following.

•

OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains (in or

near the upper right corner) the OMB approval number, if any. (The official OMB numbers

may be found on the official IRS printed forms and are also shown on the forms in the exhibits

in Part 6.)

•

Each IRS form (or its instructions) states:

Why the IRS needs the information,

How it will be used, and

Whether or not the information is required to be furnished to the IRS.

This information must be provided to any users of official or substitute IRS forms or instructions.

5.2.2

Substitute Form

Requirements

Bulletin No. 2026–30

The OMB requirements for substitute IRS forms are:

•

Any substitute form or substitute statement to a recipient must show the OMB number as it

appears on the official IRS form; and

•

For Copy A, the OMB number must appear exactly as shown on the official IRS form.

July 20, 2026

For any copy other than Copy A, the OMB number must use one of the following formats.

OMB No. 1545-XXXX (preferred).

OMB # 1545-XXXX (acceptable).

Caution: These requirements do not apply to substitute Forms 1042-S. See Section 5.1.5.

5.2.3

Required Explanation to

Users

All substitute forms must state the Privacy Act and Paperwork Reduction Act Notice as listed in

Section 2.1.10.

If no instructions are provided to users of your forms, you must furnish them with the exact text

of the Privacy Act and Paperwork Reduction Act Notice.

Section 5.3 – Ordering Forms and Instructions

You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and most other forms

mentioned in this publication), instructions, and information copies of federal tax material by

going to IRS.gov/OrderForms.

Note: The IRS no longer prints 1099s and other information returns using carbon paper for the

following: Form W-2 series, Form W-3, Form 1096, Form 1098-E, Form 1098-T, Form 1099-B,

Form 1099-MISC, Form 1099-NEC, Form 1099-R, and Form 5498.

Note: Some forms on the Internet are intended as information only and may not be submitted as

an official IRS form (for example, most Forms 1099, W-2, and W-3). Unless otherwise instructed,

Form 1096 and Copy A of 1098 series, 1099 series, 5498 series, and Forms 3921 and 3922 cannot

be used for filing with the IRS when printed from a conventional printer. These forms contain

drop-out ink requirements as described in Part 2 of this publication.

Exception. Forms 1097-BTC, 1098-C, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA,

3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be printed in black ink as specified in

Sections 2.1.1 and 5.1.5.

Section 5.4 – Effect on Other Revenue Procedures

5.4.1

Other Revenue Procedures

July 20, 2026

Revenue Procedure 2025-22, 2025-30, I.R.B. 200, dated July 21, 2025, is superseded by this

revenue procedure.

Bulletin No. 2026–30

Part 6

Exhibits

Section 6.1 – Exhibits of Forms in This Revenue Procedure

6.1.1

Purpose

Exhibits A through FF illustrate some of the specifications that were discussed earlier in this

revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been

reduced in size.

Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E shows 11.00

inches from the top edge to the bottom edge of Form 1098-E and 0.85 inch between the bottom

rule of the top form and the top rule of the second form on the page. These dimensions apply to

all forms that are printed 3-to-a-page.

Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms,

except Form 1099-B, are 4.5 inches in height within the border lines. Form 1099-B is 4.67 inches

in height within the border lines.

Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms

are 2.83 inches in height within the border lines.

The printed area of all forms is 7.3 inches wide.

All of the exhibits in this publication were updated to include all of the 2026 revisions for those

forms that have been revised.

6.1.2

Guidelines

6.2

Exhibits

Bulletin No. 2026–30

Keep in mind the following guidelines when printing substitute forms.

•

Closely follow the specifications to avoid delays in processing the forms.

•

Always use the specifications as outlined in this revenue procedure and illustrated in the

exhibits.

•

Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.

This will be inconsistent with the specifications.

The following exhibits provide specifications for the forms listed in Section 1.1.2. Exhibits A, B

and E contain the general measurements for all of the forms. The remaining exhibits represent the

images and may contain unique measurements as required by the forms..

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Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus,

if an earlier ruling held that a principle

applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is

being made clear because the language

has caused, or may cause, some confusion. It is not used where a position in a

prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously

published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations

to show that the previous published rulings will not be applied pending some

future action such as the issuance of new

or amended regulations, the outcome of

cases in litigation, or the outcome of a

Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2026–30

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

July 20, 2026

Numerical Finding List1

Bulletin 2026–30

Announcements:

2026-11, 2026-29 I.R.B. 49

2026-12, 2026-29 I.R.B. 50

Notices:

2026-39, 2026-27 I.R.B. 1

2026-38, 2026-28 I.R.B. 30

2026-40, 2026-28 I.R.B. 33

2026-41, 2026-29 I.R.B. 39

2026-42, 2026-29 I.R.B. 41

2026-43, 2026-29 I.R.B. 42

2026-21, 2026-30 I.R.B. 51

Revenue Procedures:

2026-25, 2026-29 I.R.B. 45

2026-18, 2026-30 I.R.B. 53

Revenue Rulings:

2026-12, 2026-28 I.R.B. 27

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin

2025–52, dated December 21, 2025.

July 20, 2026

Bulletin No. 2026–30

Finding List of Current Actions on

Previously Published Items1

Bulletin 2026–30

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin

2025–52, dated December 21, 2025.

Bulletin No. 2026–30

iii

July 20, 2026

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

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Bulletins are available at www.irs.gov/irb/.

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