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Future Developments
Publication 1099
General
Instructions
for Certain
Information
Returns
For the latest information about developments related to
Pub. 1099, such as legislation enacted after it was published, go to IRS.gov/Pub1099.
What’s New
Address fields on forms. For forms revised in 2026, we
separated the address fields into individual entry boxes.
Cash tips and overtime compensation. Forms
1099-MISC and 1099-NEC have been updated to allow
reporting of cash tips, Treasury Tipped Occupation Code,
and overtime compensation.
Form 1099-K has been updated to allow for the reporting of cash tips and the applicable Treasury Tipped Occupation Code.
(Forms 1096, 1097, 1098,
1099, 3921, 3922, 5498,
and W-2G)
Continuous-use forms and instructions.
Forms
5498-ESA, 5498-QA, and 5498-SA and their separate instructions are now continuous use. As a result, they will no
longer be issued annually and will only be revised when
changes are required.
For use in preparing
E-file/Retirement of the Filing Information Returns
Electronically (FIRE) system. Beginning tax year 2026/
filing season 2027, the Information Returns Intake System
(IRIS) will be the only intake system for information returns. You are strongly encouraged to complete your IRIS
application for Transmitter Control Code (TCC) and begin
transitioning to IRIS to ensure you are ready for the 2027
filing season. FIRE will not be available for submissions
(current, prior year, or corrections) once the system shuts
down in 2026 for end of year. References to FIRE and
Pub. 1220 have been removed from this publication. The
typical TCC application will be processed within 45 business days, however, processing times may vary.
2026 Returns
Form 1096. Form 1096 has been revised to reflect the
addition of new Form 1098-VLI due to section 6050AA.
Form 1098-MA. The Hardest Hit Fund, Short Refinance,
and Making Home Affordable programs are expired and
out of funding. As such, Form 1098-MA is being retired
and made historical. References to Form 1098-MA have
been removed from this publication.
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Mar 19, 2026
Form 1098-VLI. Section 6050AA requires lenders or
other recipients that receive $600 or more of specified
passenger vehicle loan (SPVL) interest to file information
returns with the IRS and furnish statements to taxpayers
showing the total amount of SPVL interest received during
the calendar year. To facilitate this filing and furnishing requirement, the IRS issued new Form 1098-VLI, Vehicle
Loan Interest Statement. Information about new Form
1098-VLI has been added to this publication, where appropriate. For more information on Form 1098-VLI, go to
IRS.gov/Form1098VLI.
Publication 1099 (2026) Catalog Number 46963K
Department of the Treasury Internal Revenue Service www.irs.gov
Form 1099-G. New box 10, “Family leave benefits,” was
added to Form 1099-G to facilitate the reporting of family
leave benefits paid by state paid family and medical leave
programs. For more information, see the Instructions for
Form 1099-G.
Form 1099-H. The Health Coverage Tax Credit expired
on December 31, 2021. Starting in 2026, Form 1099-H
can no longer be filed. References to Form 1099-H have
been removed from this publication.
Form 1099-K reporting for calendar years beginning
after 2010.
Third-party settlement organizations
(TPSOs) must report transactions under section
6050W(e) only if, in a calendar year, both of the following
are met.
1. Over $20,000 in total amount of payments.
2. Over 200 in total number of transactions.
For more information, see the Form 1099-K FAQs, available at IRS.gov/FAQ1099K.
Form 1099-K backup withholding for calendar years
beginning after 2024. TPSOs must perform backup
withholding under section 3406 only if, in a calendar year,
either:
1. Both of the following are met:
a. Over $20,000 in total amount of payments, and
b. Over 200 in total number of transactions; or
2. One or more payments in settlement of third party network transactions made by the payor to the payee
during the preceding calendar year were reportable
payments.
Form 1099-R. The form was revised to include new
check boxes 7b for IRA, SEP, and SIMPLE plans, check
box 7c for Trump Account reporting, and new box 7d for
reporting earnings on excess contributions.
Form 1099-S and digital assets. Beginning in tax year
2026, digital assets will be reported on Form 1099-S when
used in the sale or exchange of real estate.
Form 5498-QA. New box 8 has been added for the reporting of Trump account to ABLE rollovers.
Future forms. Form 5498-TA, Trump Account Contribution Information, and Form 1099-LPS, Long-Term Care
Premiums Paid Statement, are currently under development and projected to be released in mid-2026 for tax
year 2026/filing season 2027.
Increase in threshold for requiring filing of certain information returns and backup withholding. For tax
years beginning after 2025, the minimum threshold
amount for reporting certain payments required to be reported on certain information returns and/or perform
backup withholding on those payments increased to
$2,000 and will be adjusted for inflation beginning in calendar year 2027. Previously, the threshold amount was
2
$600. See the Guide to Information Returns, later, for detailed information.
Reminders
E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue
regulations that reduce the 250-return e-file threshold.
Treasury Decision (T.D.) 9972, published February 23,
2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information
returns required to be filed on or after January 1, 2024. Go
to IRS.gov/InfoReturn for e-file options.
Information Returns Intake System (IRIS). The IRS
has developed IRIS, an online portal for e-filing information returns. Go to IRS.gov/IRIS for more information.
Carbonless forms not available. The IRS no longer
prints 1099s and other information returns using carbon
paper, including for the following: Form W-2 series, Form
W-3, Form 1096, Form 1098-E, Form 1098-T, Form
1099-B, Form 1099-R, and Form 5498.
Due date for certain statements sent to recipients.
The specific due date for furnishing statements to recipients for Forms 1099-B, 1099-DA, 1099-S, and 1099-MISC
(if amounts are reported in boxes 8 or 10) is February 15
of the year following the calendar year for which you are
furnishing the form. If February 15 falls on a Saturday,
Sunday, or legal holiday in the District of Columbia or
where the return is to be filed, the actual due date is the
next business day. This also applies to statements furnished as part of a consolidated reporting statement. For
information on the actual due dates for the calendar year
for which you are furnishing, go to IRS.gov/TaxCalendar.
For more information on the specific due date dates for
furnishing information returns discussed in this publication, see the Guide to Information Returns, later.
Extension of time to furnish statements to recipients.
Use Form 15397, Application for Extension of Time to
Furnish Recipient Statements to request an extension of
time to furnish the statements to recipients. An extension
of time to furnish statements must be requested online or
by fax only. See Extension of time to furnish statements to
recipients, later, for more information.
E-file. E-filers are reminded that using the IRIS taxpayer
portal requires following the specifications contained in
Pub. 5717, IRIS Taxpayer Portal User Guide. For the IRIS
Application to Application system, users are required to
follow the specifications contained in Pub. 5718, IRIS
Electronic Application to Application (A2A) Specifications.
Also, the IRS does not provide a fill-in form option for most
forms required to be filed with the IRS covered by these instructions; however, see Online fillable forms in part E,
later. See part F for information on e-filing.
Online fillable forms Copies 1, B, 2, C, and D. Copies
1, B, 2, C, and D, as applicable, to be furnished to
Publication 1099 (2026)
recipients and kept in filers’ records, have been made fillable online at IRS.gov 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-LTC, 1099-MISC &
NEC, 1099-PATR, 1099-R & 5498, 5498-TA, 1099-S,
1099-SB, 3921 & 3922.
Payee. Throughout these instructions, a “payee” is any
person who is required to receive a copy of the information return by the filer of Forms 1097, 1098, 1099, 3921,
3922, 5498, or W-2G. A payee includes beneficiaries, borrowers, debtors, donors, employees, insureds, participants, payment or credit recipients, policyholders, sellers,
shareholders, students, transferors, and winners.
Items You Should Note
Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing & Exploited Children®
(NCMEC). Photographs of missing children selected by
the Center may appear in instructions on pages that would
otherwise be blank. You can help bring these children
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-5678) if you recognize a
child.
Available Instructions
In addition to these general instructions, which contain
general information concerning Forms 1096, 1097, 1098,
1099, 3921, 3922, 5498, and W-2G, we provide specific
form instructions separately. Get the instructions you need
for completing a specific form from the following list of
separate instructions.
• 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.
Publication 1099 (2026)
• Instructions for Form 1099-LPS.
• Instructions for Form 1099-LS.
• Instructions for Form 1099-LTC.
• Instructions for Forms 1099-MISC and 1099-NEC.
• 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 Forms 1099-SA and 5498-SA.
• 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.
See How To Get Forms, Publications, and Other Assistance, later.
Filing or Furnishing Due Dates that
Fall on a Saturday, Sunday, or Legal
Holiday.
If any filing or furnishing due date specified in these instructions falls on a Saturday, Sunday, or a legal holiday in
the District of Columbia or where the return is to be filed,
the filing or furnishing will be considered timely if it is completed on the next day that is not a Saturday, Sunday, or a
legal holiday. Legal holidays for this purpose are legal holidays in the District of Columbia or statewide legal holidays
where the return is required to be filed.
Note: A leap year does not extend the filing deadline.
Dates of February 28 in these instructions remain February 28 even in leap years; the due date does not shift to
February 29. See Announcement 91-179, 1991-49 I.R.B.
78 for more information.
Guide to Information Returns
See the chart, later, for a brief summary of information return reporting rules.
Use Form 1096 To Send Paper Forms
to the IRS
You must send Copies A of all paper Forms 1097, 1098,
1099, 3921, 3922, 5498, and W-2G to the IRS with Form
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1096, Annual Summary and Transmittal of U.S. Information Returns. Instructions for completing Form 1096 are
contained on Form 1096. Also, see part E, later.
Reporting Backup Withholding on
Forms 1099 and W-2G
If you backup withhold on a payment, you must file the appropriate Form 1099 or Form W-2G with the IRS and furnish a statement to the recipient to report the amount of
the payment and the amount withheld. This applies even
though the amount of the payment may be below the normal threshold for filing Form 1099 or Form W-2G. For how
to report backup withholding, see part N, later.
Substitute Statements to Recipients
If you are using a substitute form to furnish information
statements to recipients (generally Copy B), be sure your
substitute statements comply with the rules in Pub. 1179.
Pub. 1179, which is revised annually, explains the requirements for format and content of substitute statements to
recipients. See part M, later, for additional information.
Taxpayer Identification Number (TIN)
Matching
TIN Matching allows a payer or authorized agent who is
required to file Forms 1099-B, DA, DIV, G, INT, K, MISC,
NEC, OID, and/or PATR, which report income subject to
backup withholding, to match TIN and name combinations
with IRS records before submitting the forms to the IRS.
TIN Matching is one of the e-services products that is offered and is accessible through the IRS website. For program guidelines, see Pub. 2108-A, or go to IRS.gov and
enter keyword “TIN Matching” in the upper right corner. It
is anticipated that payers who validate the TIN and name
combinations before filing information returns will receive
fewer backup withholding (CP2100) notices and penalty
notices. E-services technical support is available by calling 866-255-0654.
A. Who Must File
See the separate specific instructions for each form.
Nominee/middleman returns. Generally, if you receive
a Form 1099 for amounts that actually belong to another
person, you are considered a nominee recipient. You must
file a Form 1099 with the IRS (the same type of Form 1099
you received) for each of the other owners showing the
amounts allocable to each. You must also furnish a Form
1099 to each of the other owners. File the new Form 1099
with Form 1096 with the IRS Submission Processing Center for your area. On each new Form 1099, list yourself as
the “payer” and the other owner as the “recipient.” On
Form 1096, list yourself as the “Filer.” A spouse is not required to file a nominee return to show amounts owned by
the other spouse. The nominee, not the original payer, is
4
responsible for filing the subsequent Forms 1099 to show
the amount allocable to each owner.
Successor/predecessor reporting. A successor business entity (a corporation, partnership, or sole proprietorship) and a predecessor business entity (a corporation,
partnership, or sole proprietorship) may agree that the
successor will assume all or some of the predecessor’s information reporting responsibilities. This would permit the
successor to file one Form 1097, 1098, 1099, 3921, 3922,
5498, or W-2G for each recipient combining the predecessor’s and successor’s reportable amounts, including any
withholding. If they so agree and the successor satisfies
the predecessor’s obligations and the conditions described on this page, the predecessor does not have to file
the specified information returns for the acquisition year. If
the successor and predecessor do not agree, or if the requirements described are not met, the predecessor and
the successor each must file Forms 1097, 1098, 1099,
3921, 3922, 5498, and W-2G for their own reportable
amounts as they usually would. For more information and
the rules that apply to filing combined Forms 1042-S, see
Rev. Proc. 99-50, which is available on page 757 of Internal Revenue Bulletin 1999-52 at IRS.gov/Pub/IRS-IRBs/
IRB99-52.pdf.
The combined reporting procedure is available when all
the following conditions are met.
1. The successor acquires from the predecessor substantially all the property (a) used in the trade or business of the predecessor, including when one or more
corporations are absorbed by another corporation under a merger agreement under which the surviving
corporation becomes the owner of all the assets and
assumes all the liabilities of the absorbed corporation(s); or (b) used in a separate unit of a trade or
business of the predecessor.
2. The predecessor is required to report amounts, including any withholding, on information returns for the
year of acquisition for the period before the acquisition.
3. The predecessor is not required to report amounts, including withholding, on information returns for the
year of acquisition for the period after the acquisition.
Combined reporting agreement. The predecessor
and the successor must agree on the specific forms to
which the combined reporting procedure applies and that
the successor assumes the predecessor’s entire information reporting obligations for these forms. The predecessor and successor may agree to:
1. Use the combined reporting procedure for all Forms
1097, 1098, 1099, 3921, 3922, 5498, and W-2G; or
2. Limit the use of the combined reporting procedure to
(a) specific forms; or (b) specific reporting entities, including any unit, branch, or location within a particular
business entity that files its own separate information
returns. For example, if the predecessor’s and successor’s only compatible computer or recordkeeping
systems are their dividends paid ledgers, they may
Publication 1099 (2026)
agree to use the combined reporting procedure for
Forms 1099-DIV only. Similarly, if the only compatible
systems are in their Midwest branches, they may
agree to use the combined reporting procedure for
only the Midwest branches.
Combined reporting procedure. On each Form
1097, 1098, 1099, 3921, 3922, 5498, and W-2G filed by
the successor, the successor must combine the predecessor’s (before the acquisition) and successor’s reportable amounts, including any withholding, for the acquisition
year and report the aggregate. For transactional reporting,
the successor must report each of the predecessor’s
transactions and each of its own transactions on the appropriate form. The successor may include with the form
sent to the recipient additional information explaining the
combined reporting.
For purposes of the combined reporting procedure, the
sharing of TINs and other information obtained under section 3406 for information reporting and backup withholding
purposes does not violate the confidentiality rules in section 3406(f).
Statement required. The successor must file a statement with the IRS indicating the forms that are being filed
on a combined basis under Rev. Proc. 99-50. The statement must:
1. Include the predecessor’s and successor’s names,
addresses, telephone numbers, and employer identification numbers (EINs), and the name and telephone
number of the person responsible for preparing the
statement;
2. Reflect separately the amount of federal income tax
withheld by the predecessor and by the successor for
each type of form being filed on a combined basis (for
example, Form 1099-R or 1099-MISC); and
3. Be sent separately from Forms 1097, 1098, 1099,
3921, 3922, 5498, and W-2G by the forms’ due dates
to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Do not send Form 1042-S statements to this address.
Instead, use the address given in the Instructions for
Form 1042-S; see Rev. Proc. 99-50.
Qualified settlement funds. A qualified settlement fund
must file information returns for distributions to claimants if
any transferor to the fund would have been required to file
if the transferor had made the distributions directly to the
claimants.
For distributions to transferors, a fund is considered in a
trade or business for information reporting purposes and
may be required to file Form 1099-MISC or other information returns. For payments made by the fund on behalf of a
claimant or transferor, the fund is subject to these same
rules and may have to file information returns for payment
to third parties. For information reporting purposes, a payment made by the fund on behalf of a claimant or transferor is considered a distribution to the claimant or
Publication 1099 (2026)
transferor and is also subject to information reporting requirements.
The same filing requirements, exceptions, and thresholds may apply to qualified settlement funds as apply to
any other payer. That is, the fund must determine the
character of the payment (for example, interest, fixed or
determinable income, or gross proceeds from broker
transactions) and to whom the payment is made (for example, corporation or individual).
For more information, see Regulations section
1.468B-2(l). Also, see T.D. 9249, 2006-10 I.R.B. 546,
available at IRS.gov/IRB/2006-10_IRB#TD-9249. T.D.
9249 relates to escrow and similar funds.
Payments to foreign persons. See the Instructions for
Form 1042-S, relating to U.S. source income of foreign
persons, for reporting requirements relating to payments
to foreign persons.
Widely held fixed investment trusts (WHFITs). Trustees and middlemen of WHFITs are required to report all
items of gross income and proceeds on the appropriate
Form 1099. For the definition of a WHFIT, see Regulations
section 1.671-5(b)(22). A tax information statement that
includes the information provided to the IRS on Forms
1099, as well as additional information identified in Regulations section 1.671-5(e), must be furnished to trust interest holders (TIHs).
Items of gross income (including original issue discount
(OID)) attributable to the TIH for the calendar year, including all amounts of income attributable to selling, purchasing, or redeeming of a trust holder’s interest in the WHFIT,
must be reported. Items of income that are required to be
reported, including non-pro rata partial principal payments, trust sales proceeds, redemption asset proceeds,
and sales of a trust interest on a secondary market, must
generally be reported on Form 1099-B. See Regulations
section 1.671-5(d).
Safe harbor rules for determining the amount of an item
to be reported on Form 1099 and a tax information statement with respect to a TIH in a non-mortgage WHFIT
(NMWHFIT) and a widely held mortgage trust (WHMT)
are found in Regulations sections 1.671-5(f) and (g), respectively.
Trustees and middlemen must follow all the rules for filing Forms 1099 with the IRS and furnishing a statement to
the TIH (except as noted below) as described in parts A
through S of these instructions. Trustees and middlemen
should also follow the separate instructions for Forms
1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-OID,
as applicable, which may address additional income reporting requirements. For instructions on how to report a
disposition of digital assets held by a WHFIT, see the Instructions for Form 1099-DA.
Due date and other requirements for furnishing
statement to TIH. The written tax information statement
must be furnished to the TIH on or before March 15 of the
year following the calendar year for which the statement is
being furnished. If March 15 falls on a Saturday, Sunday,
or legal holiday in the District of Columbia or where the return is to be filed, furnish the statement by the next
5
business day. For other items of expense and credit that
must be reported to the TIH, see Regulations section
1.671-5(c).
There is no reporting requirement if the TIH is an exempt recipient unless the trustee or middleman backup
withholds under section 3406. If the trustee or middleman
backup withholds, then follow the rules in part N. An exempt recipient for this purpose is defined in Regulations
section 1.671-5(b)(7).
Reporting to foreign persons. Items of a WHFIT attributable to a TIH who is not a U.S. person must be reported and amounts withheld following the provisions of sections 1441 through 1464. See Form 1042-S and its
separate instructions for more information.
Foreign Account Tax Compliance Act
(FATCA) Filing Requirements of
Certain Foreign Financial Institutions
(FFIs)
If you are required to report an account that is a U.S. account under chapter 4 of the Internal Revenue Code, you
may be eligible to elect to report the account on Form(s)
1099 instead of on Form 8966, FATCA Report.
Caution: If the account is either a U.S. account held
by a passive nonfinancial foreign entity (NFFE) that is a
U.S.-owned foreign entity or an account held by an
owner-documented FFI, do not file a Form 1099 with respect to such an account. Instead, you must file Form
8966, in accordance with its requirements and its accompanying instructions, to report the account for chapter 4
purposes.
Election
described
in
Regulations
section
1.1471-4(d)(5)(i)(A). You are eligible to make this election to report an account on Form(s) 1099 if:
• You are a participating FFI (including a Reporting
Model 2 FFI) (PFFI) or are a registered deemed-compliant FFI (RDC FFI) (other than a Reporting Model 1
FFI) required to report a U.S. account as a condition of
your applicable RDC FFI status (see Regulations section 1.1471-5(f)(1)(i));
• You are required to report the account as a U.S. account for chapter 4 purposes; and
• The account is a U.S. account held by a specified U.S.
person.
Election
described
in
Regulations
section
1.1471-4(d)(5)(i)(B). You are eligible to make this election to report an account on Form(s) 1099 if:
• You are a PFFI or are an RDC FFI (other than a Re-
porting Model 1 FFI) required to report a U.S. account
as a condition of your applicable RDC FFI status (see
Regulations section 1.1471-5(f)(1)(i));
• The account is a U.S. account held by a specified U.S.
person that is a cash value insurance contract or annuity contract that you elect to report in a manner similar to section 6047(d).
You may make an election described in Regulations
section 1.1471-4(d)(5)(i)(A) or (B) either with respect to all
such U.S. accounts or with respect to any clearly identified
group of such accounts (for example, by line of business
or by location where the account is maintained).
Special reporting by U.S. payer described in Regulations section 1.1471-4(d)(2)(iii)(A). If you are a U.S.
payer that is a PFFI other than a U.S. branch, you may
also satisfy your requirement to report with respect to a
U.S. account for chapter 4 purposes by reporting on each
appropriate Form 1099 in the manner described in Regulations section 1.1471-4(d)(2)(iii)(A).
Reporting procedure. If you are an FFI that is eligible to
make an election described in Regulations section
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as
described in Regulations section 1.1471-4(d)(2)(iii)(A),
you must do so by filing each appropriate Form 1099 with
the IRS and reporting the payments required to be reported by a U.S. payer (as defined in Regulations section
1.6049-5(c)(5)) with respect to the account. However, see
Payments required to be reported, later. Also see the separate specific instructions for each form to determine
which form to file.
Tip: All Form 1099 filers must have an EIN. If you have
not previously filed a Form 1099 or other return, you must
obtain an EIN and include it on each Form 1099 that you
file. See part K, later, for more information, including how
to obtain an EIN and exceptions to the EIN rule.
In addition to the information otherwise required to be
reported on the appropriate Form 1099, you must also include the following information for each account you are
reporting, as described in Regulations section 1.1471-4(d)
(2)(iii)(A) or (d)(5)(i)(A) or (B).
• The name, address, and TIN of the account holder.
• The account number.
• If applicable, the jurisdiction of the branch that main-
tains the account being reported by adding the branch’s jurisdiction after the payer’s name, that is, “Payer’s
Name (Jurisdiction X branch).”
Caution: If you are an FFI making an election described in Regulations section 1.1471-4(d)(5)(i)(A) or (B), or
are a U.S. payer reporting as described in Regulations
section 1.1471-4(d)(2)(iii)(A), you are required to report
the payee’s account number on each Form 1099 you file
(regardless of the fact that the account number may otherwise be optional for purposes of reporting on the applicable Form 1099).
• You are required to report the account as a U.S. account for chapter 4 purposes; and
6
Publication 1099 (2026)
If you are a sponsoring entity that is reporting a U.S. account on behalf of a sponsored FFI described above, report on the appropriate Form(s) 1099 the following information in the payer boxes (if filing on paper) or in the
appropriate fields of the payer record (if e-filing).
• For the name, enter the sponsored FFI’s name on the
first line and the sponsoring entity’s name on the second line.
• For the address, enter the sponsoring entity’s address.
• For the federal (or taxpayer) identification number, enter the sponsored FFI’s EIN.
If you are filing on paper, enter your Global Intermediary
Identification Number (GIIN) in the lower right-hand portion of the title area on the top of Form 1096. For transmittal of paper forms, see Form 1096 and its accompanying
instructions.
If you are an FFI described above that is electing to report an account to which you did not make any payments
for the calendar year that are required to be reported on a
Form 1099, you must report the account on Form
1099-MISC or 1099-NEC. In addition, if you made any
payments for the calendar year that would be required to
be reported on a Form 1099 if not for an applicable dollar
amount threshold, you must also report the account on
Form 1099-MISC or 1099-NEC. See the Instructions for
Forms 1099-MISC and 1099-NEC.
Payments required to be reported. If you make an
election described in Regulations section 1.1471-4(d)(5)
(i)(A) or (B), you are required to report any payments
made to the account as required for purposes of the election, that is, payments that would be reportable under sections 6041, 6042, 6045, and 6049 if you were a U.S.
payer.
Caution: Reporting under chapter 4 does not affect
an FFI’s otherwise applicable obligations to report payments as a payer under chapter 61.
Forms 1099 used. The payments required to be reported under this election for the calendar year must be reported, as applicable, on Form 1099-B, Proceeds From
Broker or Barter Exchange Transactions; 1099-DIV, Dividends and Distributions; 1099-INT, Interest Income;
1099-MISC, Miscellaneous Information; 1099-NEC, Nonemployee Compensation; 1099-OID, Original Issue Discount; or 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Also, see the separate specific instructions for
each form.
Definitions. Generally, for detailed information about definitions that apply for purposes of chapter 4, see Regulations section 1.1471-1(b). A reporting foreign intermediary
(FI) under a Model 2 Intergovernmental Agreement (IGA)
should also refer to definitions that may apply under that
IGA or apply pursuant to any applicable domestic law pertaining to its FATCA obligations. Solely for purposes of filing Forms 1099, the following definitions are provided to
help guide filers through the process.
Publication 1099 (2026)
Account. An account means a financial account described in Regulations section 1.1471-5(b), including a
cash value insurance contract and an annuity contract.
Account holder. An account holder is the person who
holds a financial account, as determined under Regulations section 1.1471-5(a)(3).
Foreign financial institution (FFI). An FFI generally
means a foreign entity that is a financial institution.
Owner-documented FFI. An owner-documented FFI
is an FFI described in Regulations section 1.1471-5(f)(3).
Participating FFI (PFFI). A PFFI is an FFI that has
agreed to comply with the requirements of an FFI agreement with respect to all branches of the FFI, other than a
branch that is a Reporting Model 1 FFI or a U.S. branch.
The term “PFFI” also includes an FFI described in a Model
2 IGA that has agreed to comply with the requirements of
an FFI agreement with respect to a branch, and a qualified
intermediary (QI) branch of a U.S. financial institution, unless such branch is a Reporting Model 1 FFI.
Recalcitrant account holder. A recalcitrant account
holder is an account holder (other than an account holder
that is an FFI) of a PFFI or RDC FFI that has failed to provide the FFI maintaining its account with the information
required under Regulations section 1.1471-5(g).
Registered deemed-compliant FFI (RDC FFI). An
RDC FFI is an FFI described in Regulations section
1.1471-5(f)(1), and includes a Reporting Model 1 FFI, a QI
branch of a U.S. financial institution that is a Reporting
Model 1 FFI, and a nonreporting foreign intermediary (FI)
treated as an RDC FFI under a Model 2 IGA.
Reporting Model 1 FFI. A Reporting Model 1 FFI is
an FI, including a foreign branch of a U.S. financial institution, treated as a reporting financial institution under a
Model 1 IGA.
Reporting Model 2 FFI. A Reporting Model 2 FFI is
an FI or branch of an FI treated as a reporting financial institution under a Model 2 IGA.
Specified U.S. person. A specified U.S. person is any
U.S. person described in Regulations section 1.1473-1(c).
Sponsored FFI. A Sponsored FFI is an FFI that is an
investment entity, a controlled foreign corporation (CFC),
or a closely held investment vehicle that has a Sponsoring
Entity that performs certain due diligence, withholding,
and reporting obligations on behalf of the Sponsored FFI.
Sponsoring Entity. A Sponsoring Entity is an entity
that has registered with the IRS to perform the due diligence, withholding, and reporting obligations of one or
more Sponsored FFIs or Sponsored Direct Reporting
NFFEs.
U.S. account. A U.S. account is any account held by
one or more specified U.S. persons. A U.S. account also
includes any account held by a passive NFFE that has
one or more substantial U.S. owners, or in the case of a
Reporting Model 2 FFI, any account held by a passive
NFFE that has one or more controlling persons that are
7
specified U.S. persons. See Regulations
1.1471-5(a) and an applicable Model 2 IGA.
section
B. Other Information Returns
The income information you report on the following forms
must not be repeated on Forms 1099 or W-2G.
• Form W-2, reporting wages and other employee compensation.
• Forms 1042-S and 1000, reporting income to foreign
persons.
• Form 2439, reporting undistributed long-term capital
gains of a regulated investment company (RIC) or real
estate investment trust (REIT).
• Schedule K-1 or K-3 (Form 1065), reporting distributive shares to members of a partnership.
• Schedule K-1 (Form 1041), reporting distributions to
beneficiaries of trusts or estates.
• Schedule K-1 or K-3 (Form 1120-S), reporting distributive shares to shareholders of S corporations.
• Schedule K of Form 1120-IC-DISC, reporting actual
and constructive distributions to shareholders and deferred DISC income.
• Schedule Q (Form 1066), reporting income from a real
estate mortgage investment conduit (REMIC) to a residual interest holder.
C. When To File
See the Guide to Information Returns, later, for the specific due dates for filing information returns.
You will meet the requirement to e-file timely, if you submit the form electronically through IRIS by 11:59 p.m. on
the applicable due date. For information on IRIS processing time lines, see Pub. 5717 and Pub. 5718.
For paper filers, you will meet the requirement to file
timely if the form is properly addressed, postmarked, and
mailed using the official mail of the United States, or a private delivery service (PDS) designated by the IRS on or
before the due date.
If the regular due date falls on a Saturday, Sunday, or
legal holiday in the District of Columbia or where the return
is to be filed, file by the next business day. A business day
is any day that is not a Saturday, Sunday, or legal holiday
in the District of Columbia or where the return is to be
filed. For information on the actual due dates for the calendar year for which you are filing, go to IRS.gov/
TaxCalendar. See part M, later, about providing Forms
1097, 1098, 1099, 3921, 3922, 5498, and W-2G or statements to recipients. See section 11 of Pub. 15 for a list of
legal holidays.
timely filing” rule for information returns. Go to
IRS.gov/PDS for the current list of designated PDSs.
The PDS can tell you how to get written proof of the
mailing date.
For the IRS mailing address to use if you’re using a
PDS, go to IRS.gov/PDSstreetAddresses and select the
address that corresponds with the city of the address
where you would otherwise mail your information returns
under D. Where To File, later.
Caution: PDSs can’t deliver items to P.O. boxes. You
must use the U.S. Postal Service to mail any item to an
IRS P.O. box address. Go to IRS.gov/PDSstreetAddresses
for the street addresses to be used by PDSs.
Reporting period. Forms 1097, 1098, 1099, 3921, 3922,
and W-2G are used to report amounts received, paid,
credited, donated, transferred, or canceled (in the case of
Form 1099-C) during the calendar year. Forms 5498,
5498-ESA, 5498-QA, and 5498-SA are used to report
amounts contributed and the fair market value (FMV) of an
account for the calendar year.
Extension of time to file. You can get an automatic
30-day extension of time to file by completing Form 8809.
The form may be submitted on paper, or through IRIS. A
signature or explanation may be required for the extension. However, you must file Form 8809 by the due date of
the returns in order to get the 30-day extension. Under
certain hardship conditions, you may apply for an additional 30-day extension. See Form 8809 for more information.
Caution: For Forms W-2 and 1099-NEC, no automatic extension is available. See Form 8809.
How to apply. As soon as you know that a 30-day extension of time to file is needed, file Form 8809.
• Follow the instructions on Form 8809 and mail it to the
address listed in the instructions on the form. See the
instructions for Form 8809 for more information.
• You can submit the extension request online through
IRIS, available at IRS.gov/IRIS.
Extension for statements to recipients. For information on requesting an extension of time to furnish statements to recipients, see Extension of time to furnish statements to recipients, later.
D. Where To File
Caution: Use the 3-line address for your state for
mailing information returns.
Send all information returns filed on paper to the following.
Private delivery services (PDSs). You can use certain
PDSs designated by the IRS to meet the “timely mailing as
8
Publication 1099 (2026)
If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in:
Use the following address:
Alabama, Arizona, Arkansas,
Delaware, Florida, Georgia,
Kentucky, Maine,
Massachusetts, Mississippi,
New Hampshire, New Jersey,
New Mexico, New York, North
Carolina, Ohio, Texas, Vermont,
Virginia
Internal Revenue Service
Austin Submission Processing
Center
P.O. Box 149213
Austin, TX 78714
Alaska, Colorado, Hawaii,
Idaho, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota,
Missouri, Montana, Nebraska,
Nevada, North Dakota,
Oklahoma, Oregon, South
Carolina, South Dakota,
Tennessee, Utah, Washington,
Wisconsin, Wyoming
Department of the Treasury
IRS Submission Processing
Center
P.O. Box 219256
Kansas City, MO 64121-9256
California, Connecticut, District
of Columbia, Louisiana,
Maryland, Pennsylvania, Rhode
Island, West Virginia
Department of the Treasury
IRS Submission Processing
Center
1973 North Rulon White Blvd.
Ogden, UT 84201
If your legal residence or principal place of business, or
principal office or agency, is outside the United States,
use the following address.
Internal Revenue Service
Austin Submission Processing Center
P.O. Box 149213
Austin, TX 78714
State and local tax departments. Contact the applicable state and local tax department as necessary for reporting requirements and where to file.
E. Filing Returns With the IRS
The IRS strongly encourages the quality review of data
before filing to prevent erroneous notices from being
mailed to payees (or others for whom information is being
reported).
Tip: Generally, you are not required to report payments smaller than the minimum described for a form;
however, you may prefer, for economy and your own convenience, to file Copies A for all payments. The IRS encourages this.
If you must file any Form 1097, 1098, 1099, 3921,
3922, 5498, or W-2G with the IRS and you are filing paper
forms, you must send a Form 1096 with each type of form
as the transmittal document. You must group the forms by
form number and submit each group with a separate Form
1096. For example, if you file Forms 1098, 1099-A, and
1099-MISC, complete one Form 1096 to transmit Forms
1098, another for Forms 1099-A, and a third for Forms
Publication 1099 (2026)
1099-MISC. Specific instructions for completing Form
1096 are included on the form. Also, see Transmitters,
paying agents, etc., later. For information about filing corrected paper returns, see part H, later.
Caution: Because the IRS processes paper forms by
machine (optical character recognition equipment), you
cannot file Form 1096 or Copy A of Forms 1098, 1099,
3921, or 5498 that you print from the IRS website. But see
Online fillable forms, later, for some forms that you can fill
in and print from the IRS website. Additionally, you can still
use Copy B of online forms to provide recipient statements, even if you can’t file the online forms with the IRS.
You can order information returns and instructions online at IRS.gov/OrderForms, or you can mail an order to
the address in part T.
See Pub. 1179 for specifications for private printing of
substitute information returns. You may not request special consideration. Only forms that conform to the official
form and the specifications in Pub. 1179 are acceptable
for filing with the IRS.
Online fillable forms. Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1098-Q, 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 online
fillable PDFs. You may fill out these forms, found online at
IRS.gov/FormsPubs, and send Copy B to each recipient.
For filing with the IRS, follow your usual procedures for
e-filing if you are filing 10 or more information returns. If
you are filing any of these forms on paper due to a low volume of recipients, for these forms only, you may file a
black-and-white Copy A that you print from the IRS website with Form 1096. See part G, later, for paper document
reporting. You must not use these online fillable forms if
you are required to e-file.
Transmitters, paying agents, etc. A transmitter, service
bureau, paying agent, or disbursing agent (hereafter referred to as “agent”) may sign Form 1096 on behalf of any
person required to file (hereafter referred to as “payer”) if
the conditions in (1) and (2) below are met.
1. The agent has the authority to sign the form under an
agency agreement (oral, written, or implied) that is
valid under state law.
2. The agent signs the form and adds the caption “For:
(Name of payer).”
Signing of the form by an authorized agent on behalf of
the payer does not relieve the payer of the liability for penalties for not filing a correct, complete, and timely Form
1096 and accompanying returns.
Forms 1097, 1098, 1099, 3921, 3922, 5498, and
W-2G, or acceptable substitute statements, to recipients
issued by a service bureau or agent should show the
same payer’s name as shown on the information returns
filed with the IRS.
For information about the election to report and deposit
backup withholding under the agent’s TIN and how to
9
prepare forms if the election is made, see Rev. Proc.
84-33, 1984-1 C.B. 502, and the Instructions for Form 945.
System (IRIS) Electronic Filing Application to Application
(A2A) Specifications or go to IRS.gov/IRIS.
Keeping copies. Generally, keep copies of information
returns you filed with the IRS, or have the ability to reconstruct the data, for at least 3 years (4 years for Form
1099-C) from the due date of the returns. Keep copies of
information returns for 4 years if federal withholding, including backup withholding, was imposed. For more information, see Pub. 5717.
Due dates. E-file Forms 1097, 1098, 1099, 3921, 3922,
5498, or W2-G by the due date. See the Guide to Information Returns, later, for the specific due dates for e-filing information returns. For information on the actual due dates
for the calendar year for which you are e-filing, go to
IRS.gov/TaxCalendar.
Shipping and mailing. Send the forms to the IRS in a
flat mailer (not folded). If you are sending many forms, you
may send them in conveniently sized packages. On each
package, write your name, number the packages consecutively, and place Form 1096 in package number 1. Postal
regulations require forms and packages to be sent by
First-Class Mail.
F. Electronic Reporting
E-file is available, and may be required, for filing all information returns discussed in these instructions, (see Who
must e-file, later). Different types of payments, such as interest, dividends, and rents, may be reported in the same
submission.
Information Returns Intake System (IRIS). The IRIS
taxpayer portal is a system that provides a no cost online
method for taxpayers to electronically file information returns. The Taxpayer Portal allows you to enter data to create forms by either keying in the information or uploading
a .csv file. This portal allows taxpayers to:
• Electronically prepare (create, edit, and view) and file
information returns without software or service providers.
• Download and print the recipient copy of information
returns for distribution to payees.
• Maintain a record of completed, filed and distributed
information forms.
• Perform basic validation of data before submission.
• File up to 100 forms per submission.
• Participate in the Combined Federal/State Filing Pro-
gram (CF/SF), refer to the CF/SF Program section for
more information.
• Request automatic extensions.
• File certain corrected information returns.
For more information and updates about the IRIS taxpayer
portal, see Pub. 5717, IRIS Taxpayer Portal User Guide, or
go to IRS.gov/IRIS.
The IRS also offers the IRIS Application to Application
(A2A) filing method which requires special software or a
third-party provider to use. A2A uses Extensible Markup
Language (XML) format allowing users to bulk file large
volumes of information returns. For more information
about IRIS A2A, see Pub. 5718 Information Returns Intake
10
How to request an extension of time to file. For information about requesting an extension of time to file, see
Extension of time to file, earlier.
Caution: If you e-file, do not file the same returns on
paper.
Who must e-file. If you are required to file 10 or more information returns during the year, you must e-file. The
10-or-more requirement does not apply separately to
each type of form. For example, if you must file four Forms
1098 and six Forms 1099-A, you must e-file.
The e-file requirement does not apply if you apply for
and receive a hardship waiver. See How to request a
waiver from e-filing, later.
Caution: If you are required to e-file but fail to do so,
and you do not have an approved waiver, you may be subject to a penalty.
Tip: The IRS encourages you to e-file.
Filing requirement does not apply separately to originals and corrections. The e-filing requirement does not
apply separately to original returns and corrected returns.
If your original information returns are required to be
e-filed, any corrected information return must also be
e-filed. For example, if you e-file five Forms 1098 and five
Forms 1099-DIV and you are making four corrections,
your corrections must also be e-filed.
For corrections to errors in issuer information and electronic corrections in the IRIS Application to Application
system, see Pub. 5718. For electronic corrections in the
IRIS Portal system, see Pub. 5717.
Caution: If a payer realizes duplicate reporting or a
large percentage of incorrect information has been filed,
contact the information reporting customer service site at
866-455-7438 for further instructions.
How to get approval to e-file. You will need to apply for
a Transmitter Control Code (TCC) to e-file information returns. You can e-file Forms 1097, 1098, 1099, 3921, 3922,
5498, and W-2G using IRIS. A TCC is required for IRIS.
An EIN is required to apply for a TCC. As the TCC application process may take up to 45 days to process, you
should apply before the filing season. Once you receive
your TCC, it can be used from year to year. See IRS.gov/
InfoReturn for more information.
How to request a waiver from e-filing. To receive a
waiver from the required e-filing of information returns,
submit Form 8508 at least 45 days before the due date of
Publication 1099 (2026)
the returns for which you are requesting a waiver. You cannot apply for a waiver for more than 1 tax year at a time. If
you need a waiver for more than 1 tax year, you must reapply at the appropriate time each year.
If a waiver for original returns is approved, any corrections for the same types of returns will be covered under
the waiver. However, if you e-filed original returns but you
want to submit your corrections on paper, a waiver must
be approved for the corrections.
If you receive an approved waiver, do not send a copy
of it to the IRS Submission Processing Center where you
file your paper returns. Keep the waiver for your records
only.
Penalty. If you are required to e-file but fail to do so, and
you do not have an approved waiver, you may be subject
to a penalty for failure to file electronically unless you establish reasonable cause. However, the penalty for a failure to file electronically applies only to the number of returns that exceeds 10. See part O, later.
The penalty does not apply separately to original returns and corrected returns. See Filing requirement does
not apply separately to originals and corrections, earlier.
G. Paper Document Reporting
If you are not required to electronically file as described in
part F, then follow these guidelines.
1. Although handwritten forms are acceptable, they must
be completely legible and accurate to avoid processing errors. Handwritten forms often result in name/TIN
mismatches. Use block print, not script characters. If
you have a small number of forms, consider contacting an IRS business partner who may be able to prepare them with little or no cost to you. See (5) below
for details. Type entries using black ink in 12-point
Courier font. Copy A is read by machine and must be
typed clearly using no corrections in the data entry
fields. Data must be printed in the middle of the
blocks, well separated from other printing and guidelines. Entries completed by hand, or using script,
italic, or proportional spaced fonts, or in colors other
than black, cannot be read correctly by machine.
Make all dollar entries without the dollar sign, but include the decimal point (for example, 00000.00).
Show the cents portion of the money amounts. If a
box does not apply, leave it blank.
2. Do not enter 0 (zero) or “None” in money amount
boxes when no entry is required. Leave the boxes
blank unless the instructions specifically require that
you enter a 0 (zero). For example, in some cases, you
must enter 0 (zero) to make corrections. See Do not
enter 0 (zero) or “None” in money amount boxes when
no entry is required. Leave the boxes blank unless the
instructions specifically require that you enter a 0
(zero). For example, in some cases, you must enter 0
(zero) to make corrections. See part H, later.
3. Do not enter number signs (#)—RT 2, not Rt. #2.
Publication 1099 (2026)
4. Send the entire page of Copy A of your information returns with Form 1096 to the IRS even if some of the
forms are blank or void. Do not use staples on any
forms.
Multiple filings. If, after you file Forms 1097, 1098,
1099, 3921, 3922, 5498, or W-2G, you discover additional
forms that are required to be filed, file these forms with a
new Form 1096. Do not include copies or information from
previously filed returns.
Required format. Because paper forms are scanned, all
Forms 1096 and Copies A of Forms 1097, 1098, 1099,
3921, 3922, and 5498 must be prepared in accordance
with the following instructions. If these instructions are not
followed, you may be subject to a penalty for each incorrectly filed document. See part O, later.
1. Do not cut or separate Copies A of the forms that are
printed two or three to a sheet (except Form W-2G).
Generally, Forms 1097, 1098, 1099, 3921, 3922, and
5498 are printed two or three to an 81/2 x 11 inch
sheet. Form 1096 is printed one to an 81/2 x 11 inch
sheet. These forms must be submitted to the IRS on
the 81/2 x 11 inch sheet. If at least one form on the
page is correctly completed, you must submit the entire page. Forms W-2G may be separated and submitted as single forms. Send the forms to the IRS in a flat
mailer (not folded).
2. Forms 1098, 1099-A, 1099-C, 1099-CAP, 1099-G,
1099-INT, 1099-K, 1099-LTC, 1099-PATR, 1099-QA,
1099-S, 1099-SA, 5498-ESA, 5498-QA, and 5498-SA
that you print from IRS.gov will print 1-to-a-page on
81/2 x 11 inch paper. Do not cut off the excess paper,
unless you are using a pinfeed printer. If so, remove
the pinfeed strip.
3. No photocopies of any forms are acceptable. See
How To Get Forms, Publications, and Other Assistance, later.
4. Do not staple, tear, or tape any of these forms. It will
interfere with the IRS’s ability to scan the documents.
5. Pinfeed holes on the form are not acceptable. Pinfeed
strips outside the 81/2 x 11 inch area must be removed
before submission, without tearing or ripping the form.
Substitute forms prepared in continuous or strip form
must be burst and stripped to conform to the size
specified for a single sheet (81/2 x 11 inches) before
they are filed with the IRS.
6. Do not change the title of any box on any form. Do not
use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer
service site at 866-455-7438 (toll free).
7. Report information only in the appropriate boxes provided on the forms. Make only one entry in each box
unless otherwise indicated in the form’s specific instructions.
8. Do not submit any copy other than Copy A to the IRS.
11
9. Do not use prior year forms unless you are reporting
prior year information. Do not use subsequent year
forms for the current year. Because forms are scanned, you must use the current year form to report current year information.
10. Use the official forms or substitute forms that meet the
specifications in Pub. 1179. If you submit substitute
forms that do not meet the current specifications and
that are not scannable, you may be subject to a penalty for each return for improper format. See part O,
later.
11. Do not use dollar signs ($) (they are preprinted on the
forms), ampersands (&), asterisks (*), commas (,), or
other special characters in money amount boxes.
12. Do not use apostrophes (‘), asterisks (*), or other special characters on the payee name line.
Common errors. Be sure to check your returns to prevent the following common errors.
1. Duplicate filing. Do not send the same information to
the IRS more than once. Also, see Multiple filings,
earlier.
2. Filer’s name, address, and TIN are not the same on
Form 1096 and the attached Forms 1097, 1098, 1099,
3921, 3922, 5498, or W-2G.
3. Decimal point to show dollars and cents omitted. For
example, 1230.00 is correct, not 1230.
4. Two or more types of returns submitted with one Form
1096 (for example, Forms 1099-INT and 1099-MISC
with one Form 1096). You must submit a separate
Form 1096 with each type of return.
H. Corrected Returns on Paper
Forms
Caution: To file corrections for e-filed forms, see Part
F, earlier.
If you filed a paper return with the IRS and later discover you made an error on it, you must:
• Correct it as soon as possible and file Copy A and
Form 1096 with your IRS Submission Processing Center (see part D, earlier), and
• Furnish statements to recipients showing the correction.
When making a correction, complete all information
(see Filing corrected returns on paper forms, later).
• Do not cut or separate forms that are two or three to a
page. Submit the entire page even if only one of the
forms on the page is completed.
• Do not staple the forms to Form 1096.
• Do not send corrected returns to the IRS if you are
correcting state or local information only. Contact the
12
state or local tax department for help with this type of
correction.
To correct payer information, see Pub. 5718.
Form 1096. Use a separate Form 1096 for each type of
return you are correcting. For the same type of return, you
may use one Form 1096 for both originals and corrections.
You do not need to correct a previously filed Form 1096.
CORRECTED checkbox. Enter an “X” in the “CORRECTED” checkbox only when correcting a form previously
filed with the IRS or furnished to the recipient. Certain errors require two returns to make the correction. See Filing
corrected returns on paper forms, later, to determine when
to check the “CORRECTED” checkbox.
Account number. If the account number was provided
on the original return, the same account number must be
included on both the original and corrected returns to
properly identify and process the correction. If the account
number was not provided on the original return, do not include it on the corrected return. See part L, later.
Recipient’s statement. You may enter a date next to the
“CORRECTED” checkbox. This will help the recipient in
the case of multiple corrections.
Filing corrected returns on paper forms. The Error
Charts for Filing Corrected Returns on Paper Forms, later,
give step-by-step instructions for filing corrected returns
for the most frequently made errors. They are grouped under Error Type 1 or 2. Correction of errors may require the
submission of more than one return. Be sure to read and
follow the steps given.
Caution: If you fail to file correct information returns or
furnish a correct payee statement, you may be subject to a
penalty. See part O, later. Regulations section 301.6724-1
(relating to information return penalties) does not require
you to file corrected returns for missing or incorrect TINs if
you meet the reasonable-cause criteria. You are merely
required to include the correct TIN on the next original return you are required to file.
However, even if you meet the reasonable-cause criteria, the IRS encourages you to file corrections for incorrect
or missing TINs so that the IRS can update the payees’ records.
I. Void Returns
An “X” in the “VOID” box at the top of the form will not correct a previously filed return. See part H, earlier, for instructions for making corrections.
VOID box. If a completed or partially completed Form
1097, 1098, 1099, 3921, 3922, or 5498 is incorrect and
you want to void it before submission to the IRS, enter an
“X” in the “VOID” box at the top of the form. For example, if
you make an error while typing or printing a form, you
should void it. The return will then be disregarded during
processing by the IRS. Go to the next form on the page, or
Publication 1099 (2026)
to another page, and enter the correct information; but do
not check the “CORRECTED” checkbox. Do not cut or
separate the forms that are two or three to a page. Submit
the entire page even if only one of the forms on the page is
a good return.
Publication 1099 (2026)
13
Error Charts for Filing Corrected Returns on Paper Forms
Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the
form(s). Also, see part H, earlier.
Error Type 1
Correction
Incorrect money amount(s), code, or
checkbox
A.
Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
1. Prepare a new information return.
2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top
of the form.
3. Correct any recipient information such as money amounts. Report
other information as per the original return.
A return was filed when one should
not have been filed.
B.
Form 1096
1. Prepare a new transmittal Form 1096.
These errors require only one return to
make the correction.
2. Provide all requested information on the form as it applies to Part A, 1
and 2.
Caution: If you must correct a TIN or a
payee name, follow the instructions under
Error Type 2.
3. File Form 1096 and Copy A of the return with the appropriate IRS
Submission Processing Center.
4. Do not include a copy of the original return that was filed incorrectly.
Error Type 2
Correction
No payee TIN (SSN, EIN, QI-EIN, or
ITIN),
or
Incorrect payee TIN,
or
Incorrect payee name,
or
Step 1. Identify incorrect return
submitted.
Original return filed using wrong type
of return (for example, a Form 1099-DIV
was filed when a Form 1099-INT should
have been filed).
Step 2. Report correct information.
Two separate returns are required to
make the correction properly. Follow all
instructions for both Steps 1 and 2.
1. Prepare a new information return.
2. Enter an “X” in the “CORRECTED” box (and
date (optional)) at the top of the form.
3. Enter the payer, recipient, and account
number information exactly as it appeared
on the original incorrect return; however,
enter -0- (zero) for all money amounts.
A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
1. Prepare a new information return.
2. Do not enter an “X” in the “CORRECTED”
box at the top of the form. Prepare the new
return as though it is an original.
3. Include all the correct information on the
form including the correct TIN and name.
B. Form 1096
1. Prepare a new transmittal Form 1096.
2. Enter one of the following phrases in the
bottom margin of the form.
• Filed To Correct TIN.
• Filed To Correct Name.
• Filed To Correct Return.
3. Provide all requested information on the
form as it applies to the returns prepared in
Steps 1 and 2.
4. File Form 1096 and Copy A of the return with
the appropriate IRS Submission Processing
Center.
5. Do not include a copy of the original return
that was filed incorrectly.
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Publication 1099 (2026)
J. Recipient Names and
Taxpayer Identification
Numbers (TINs)
Recipient names. Show the full name and address in the
section provided on the information return. If payments
have been made to more than one recipient or the account is in more than one name, show on the first name
line the name of the recipient whose TIN is first shown on
the return. You may show the names of any other individual recipients in the area below the first line, if desired.
Form W-2G filers, see the Instructions for Forms W-2G
and 5754.
Sole proprietors. You must show the individual’s
name on the first name line; on the second name line, you
may enter the “doing business as (DBA)” name. You may
not enter only the DBA name. For the TIN, refer to Form
W-9, Request for Taxpayer Identification Number and Certification, and its instructions to determine the type of TIN
that must be reported.
Limited liability company (LLC). For a single-member LLC (including a foreign LLC with a U.S. owner) that is
disregarded as an entity separate from its owner under
Regulations section 301.7701-3, enter the owner’s name
only on the first name line and the LLC’s name on the second name line. For the TIN, refer to Form W-9, Request for
Taxpayer Identification Number and Certification, and its
instructions to determine the type of TIN that must be reported. If the LLC is taxed as a corporation, partnership,
etc., enter the entity’s EIN.
Bankruptcy estate. If an individual (the debtor) for
whom you are required to file an information return is in
chapter 11 bankruptcy, and the debtor notified you of the
bankruptcy estate’s EIN, report post-petition gross income, gross proceeds, or other reportable payments on
the applicable information return using the estate’s name
and EIN. The debtor should notify you when the bankruptcy is closed, dismissed, or converted, so that any subsequent information returns will be filed with the correct
name and EIN. Different rules apply if the bankruptcy is
converted to chapter 7, 12, or 13 of the Bankruptcy Code.
For additional guidance, see Notice 2006-83, 2006-40
IRS.gov/IRB/
I.R.B.
596,
available
at
2006-40_IRB#NOT-2006-83.
TINs. TINs are used to associate and verify amounts you
report to the IRS with corresponding amounts on tax returns. Therefore, it is important that you report correct
names, SSNs, individual taxpayer identification numbers
(ITINs), EINs, or adoption taxpayer identification numbers
(ATINs) for recipients on the forms sent to the IRS.
Tip:
form.
Only one recipient TIN can be entered on the
Requesting a recipient’s TIN. If the recipient is a U.S.
person (including a U.S. resident alien), the IRS suggests
Publication 1099 (2026)
that you request the recipient complete Form W-9, Request for Taxpayer Identification Number and Certification;
or Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, as appropriate. Form W-9 is required to be completed by recipients of
certain types of payments (as provided in Regulations
section 31.3406(d)-1). See the Instructions for the Requester of Form W-9 for more information on how to request a TIN.
If the recipient is a foreign person, the IRS suggests
that you request the recipient complete the appropriate
Form W-8. See the Instructions for the Requester of
Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and
W-8IMY.
Caution: U.S. resident aliens who rely on a “saving
clause” of a tax treaty are to complete Form W-9, not Form
W-8BEN. See Pub. 515 and Pub. 519.
You may be subject to a penalty for an incorrect or
missing TIN on an information return. See part O for more
information. You are required to maintain the confidentiality of information obtained on a Form W-9/W-9S relating to
the taxpayer’s identity (including SSNs, EINs, ITINs, and
ATINs), and you may use such information only to comply
with the tax laws.
Tip: If the recipient does not provide a TIN, leave the
box for the recipient’s TIN blank on the Form 1097, 1098,
1099, 3921, 3922, 5498, or W-2G. Backup withholding
may apply; see part N, later.
Caution: If the recipient does not provide a TIN, you
may not make the election described in Regulations section 1.1471-4(d)(5)(i)(A) or (B) or report as described in
Regulations section 1.1471-4(d)(2)(iii)(A).
The TIN for individual recipients of information returns
is the SSN, ITIN, or ATIN. See Sole proprietors, earlier.
For other recipients, including corporations, partnerships,
and estates, the TIN is the EIN. Income reportable after
the death of an individual must reflect the TIN of the
payee, that is, of the estate or of the surviving joint owner.
For more information, see Personal Representative in Pub.
559. For LLCs, see Limited liability company (LLC), earlier.
SSNs, ITINs, and ATINs have nine digits separated by
two hyphens (000-00-0000), and EINs have nine digits
separated by only one hyphen (00-0000000).
Note. Make sure you include the hyphen(s) in the correct place(s) when completing the paper form(s).
Caution: Expired ITINs may continue to be used for
information return purposes regardless of whether they
have expired for individual income tax return filing purposes. Additionally, the third parties who file and furnish information returns with an expired payee ITIN will not be
subject to information return penalties under section 6721
or 6722 solely because the ITIN is expired. See Notice
2016-48, 2016-33 I.R.B. 235, available at IRS.gov/IRB/
2016-33_IRB#NOT-2016-48.
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Truncating payee’s TIN on payee statements. Filers
of information returns are permitted to truncate a payee’s
TIN (SSN, ITIN, ATIN, or EIN) on most payee statements.
The payee’s TIN may not be truncated on Form W2-G.
Where permitted, filers may truncate a payee’s TIN 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.
If a filer truncates a TIN on Copy B, other copies of the
form furnished to the payee may also include a truncated
number. A filer may not truncate a payee’s TIN on any
forms the filer files with the IRS. A filer’s TIN may not be
truncated on any form. To truncate where allowed, replace
the first five digits of the nine-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 T.D. 9675, 2014-31 I.R.B. 242, available at IRS.gov/IRB/2014-31_IRB#TD-9675.
Electronic submission of Forms W-9. Requesters may
establish a system for payees and payees’ agents to submit Forms W-9 electronically, including by fax. A requester
is anyone required to file an information return. A payee is
anyone required to provide a TIN to the requester.
Payee’s agent. A payee’s agent can be an investment
adviser (corporation, partnership, or individual) or an introducing broker. An investment adviser must be registered
with the Securities and Exchange Commission (SEC) under the Investment Advisers Act of 1940. The introducing
broker is a broker-dealer that is regulated by the SEC and
the National Association of Securities Dealers, Inc., and
that is not a payer. Except for a broker who acts as a
payee’s agent for “readily tradable instruments,” the adviser or broker must show in writing to the payer that the
payee authorized the adviser or broker to transmit the
Form W-9 to the payer.
Generally, the electronic system must do the following.
1. Ensure the information received is the information
sent and document all occasions of user access that
result in the submission.
2. Make reasonably certain the person accessing the
system and submitting the form is the person identified on Form W-9.
3. Provide the same information as the paper Form W-9.
4. Be able to supply a hard copy of the electronic Form
W-9 if the IRS requests it.
5. Require as the final entry in the submission an electronic signature by the payee whose name is on Form
W-9 that authenticates and verifies the submission.
The electronic signature must be under penalties of
perjury and the perjury statement must contain the
language of the paper Form W-9.
Tip: For Forms W-9 that are not required to be signed,
the electronic system need not provide for an electronic
signature or a perjury statement.
16
Additional requirements may apply. See Announcement 98-27, available on page 30 of Internal Revenue Bulletin 1998-15 at IRS.gov/Pub/IRS-IRBs/IRB98-15.pdf, and
Announcement 2001-91, available on page 221 of Internal
Revenue Bulletin 2001-36 at IRS.gov/Pub/IRS-IRBs/
IRB01-36.pdf.
Electronic submission of Forms W-9S. See the Instructions for Forms 1098-E and 1098-T.
K. Filer’s Name, Taxpayer
Identification Number (TIN),
and Address
The TIN for filers of information returns, including sole proprietors and nominees/middlemen, is the EIN. However,
sole proprietors and nominees/middlemen who are not
otherwise required to have EINs should use their SSNs. A
sole proprietor is not required to have an EIN unless he or
she has a Keogh plan or must file excise or employment
tax returns (including to report backup withholding). See
Pub. 583.
Tip: If you are an FFI making the election described in
Regulations section 1.1471-4(d)(5)(i)(A) or (B), you are required to use an EIN and cannot, for purposes of filing a
Form 1099, use your GIIN.
Caution: The filer’s name and TIN are required to
match the name and TIN used on the filer’s other tax returns (such as Form 945 to report backup withholding).
The name of the filer’s paying agent or service bureau
must not be used in place of the name of the filer.
For a single-member LLC (including a foreign LLC with
a U.S. owner) that is disregarded as an entity separate
from its owner under Regulations section 301.7701-3, enter the owner’s name only on the first name line and the
LLC’s name on the second name line. For the TIN, enter
the owner’s SSN (or EIN, if applicable). If the LLC is taxed
as a corporation, partnership, etc., enter the entity’s EIN.
If you don’t have an EIN, you may apply for one online
by going to the IRS website at IRS.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. See the Instructions for Form SS-4 for more information.
L. Account Number Box on
Forms
Use the account number or policy number box on Forms
1097, 1098, 1099, 3921, 3922, and 5498 for an account
number designation. 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. The account number is also required if you are an
FFI making the election described in Regulations section
Publication 1099 (2026)
1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as
described in Regulations section 1.1471-4(d)(2)(iii)(A).
Additionally, the IRS encourages you to include the recipient’s account number 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.
The account number may be a checking account number, savings account number, brokerage account number,
serial number, loan number, or policy number, or any other
number you assign to the payee that is unique and will distinguish the specific account. This number must not appear anywhere else on the form, and this box may not be
used for any other item unless the separate instructions
indicate otherwise. Using unique account numbers ensures that corrected information returns will be processed
accurately.
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 U.S.
Postal Service may not accept these for reduced rate mail.
M. Statements to Recipients
(Beneficiaries, Borrowers,
Debtors, Donors, Employees,
Insureds, Participants,
Payment or Credit Recipients,
Payers, Payers of Record,
Policyholders, Sellers,
Shareholders, Students,
Transferors, or Winners on
Certain Forms)
If you are required to file Forms 1097, 1098, 1099, 3921,
3922, 5498, or W-2G, you must also furnish statements to
recipients containing the information furnished to the IRS
and, in some cases, additional information. Be sure that
the statements you provide to recipients are clear and
legible.
Substitute statements. If you are not using the official
IRS form to furnish statements to recipients, see Pub.
1179 for specific rules about providing “substitute” statements to recipients. Generally, a substitute is any statement other than Copy B of the official form. You may develop them yourself or buy them from a private printer.
However, the substitutes must comply with the format and
content requirements specified in Pub. 1179 that is available at IRS.gov/Pub1179.
Publication 1099 (2026)
Telephone number. You are required to include the telephone number of a person to contact on the following
statements to recipients: W-2G, 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
(excluding state and local income tax refunds), 1099-INT,
1099-K, 1099-LPS, 1099-LS, 1099-LTC, 1099-MISC (excluding fishing boat proceeds), 1099-NEC, 1099-OID,
1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S,
1099-SA, and 1099-SB. You may include the telephone
number in any conspicuous place on the statements. This
number must provide direct access to an individual who
can answer questions about the statement. Although not
required, if you report on other Forms 1099 and 5498, or
on Forms 3921 and 3922, you are encouraged to furnish
telephone numbers.
Rules for furnishing statements. Different rules apply
to furnishing statements to recipients depending on the
type of payment (or other information) you are reporting
and the form you are filing.
Tip: If you are reporting a payment that includes noncash property, show the FMV of the property at the time of
payment.
Report the type of payment information as described
next for (a) Dividend, interest, and royalty payments; (b)
Real estate transactions; and (c) Other information.
Dividend, interest, and royalty payments. For payments of dividends under section 6042 (reported on Form
1099-DIV), patronage dividends under section 6044 (reported on Form 1099-PATR), interest (including OID and
tax-exempt interest) under section 6049 (reported on
Form 1099-INT or 1099-OID), or royalties under section
6050N (reported on Form 1099-MISC or 1099-S), you are
required to furnish an official IRS Form 1099 or an acceptable substitute Form 1099 to a recipient either in person,
by First-Class Mail to the recipient’s last known address,
or electronically (see Electronic recipient statements,
later). Statements may be sent by intraoffice mail if you
use intraoffice mail to send account information and other
correspondence to the recipient.
Statement mailing requirements for Forms
1099-DIV, 1099-INT, 1099-OID, and 1099-PATR, and
forms reporting royalties only. The following statement
mailing requirements apply only to Forms 1099-DIV (except for section 404(k) dividends), 1099-INT (except for
interest reportable in the course of your trade or business
under section 6041), 1099-OID, 1099-PATR, and timber
royalties reported under section 6050N (on Form
1099-MISC or 1099-S). The mailing must contain the official IRS Form 1099 or an acceptable substitute and may
also contain the following enclosures: (a) Form W-2, applicable Form W-8, Form W-9, or other Forms W-2G, 1097,
1098, 1099, 3921, 3922, and 5498 statements; (b) a
check from the account being reported; (c) a letter explaining why no check is enclosed; (d) a statement of the
person’s account shown on Forms 1097, 1098, 1099,
3921, 3922, or 5498; and (e) a letter explaining the tax
17
consequences of the information shown on the recipient
statement.
A statement of the person’s account (year-end account
summary) that you are permitted to enclose in a statement
mailing may include information similar to the following: (a)
the part of a mutual fund distribution that is interest on
U.S. Treasury obligations, (b) accrued interest expense on
the purchase of a debt obligation, and (c) the cost or other
basis of securities and the gain/loss on the sale of securities.
No additional enclosures, such as advertising, promotional material, or a quarterly or annual report, are permitted. Even a sentence or two on the year-end statement
describing new services offered by the payer is not permitted. See section 1.3.2 of Pub. 1179.
A recipient statement may be perforated to a check or
to a statement of the recipient’s specific account. The
check or account statement to which the recipient statement is perforated must contain, in bold and conspicuous
type, the legend “Important Tax Return Document Attached.”
The legend “Important Tax Return Document Enclosed”
must appear in a bold and conspicuous manner on the
outside of the envelope and on each letter explaining why
no check is enclosed, or on each check or account statement that is not perforated to the recipient statement. The
legend is not required on any tax form, tax statement, or
permitted letter of tax consequences included in a statement mailing. Further, you need not pluralize the word
“document” in the legend simply because more than one
recipient statement is enclosed.
Tip: If you provide Forms 1097, 1098, 1099, 3921,
3922, 5498, or W-2G recipient statements in a “separate
mailing” that contains only these statements, Forms W-8
and W-9, and a letter explaining the tax consequences of
the information shown on a recipient statement included in
the envelope, you are not required to include the legend
“Important Tax Return Document Enclosed” on the envelope.
Substitute forms. You may furnish to the recipient
Copy B of the official IRS form, or you may use substitute
Forms 1099-DA, 1099-DIV, 1099-INT, 1099-OID, or
1099-PATR if they contain the same language as the official IRS forms and they comply with the rules in Pub. 1179
relating to substitute Forms 1099. Applicable box titles
and numbers must be clearly identified, using the same
wording and numbering as the official IRS form. For information on substitute Forms 1099-MISC and 1099-NEC,
see Other information, later. For Form 1099-S, see Real
estate transactions, later.
Tip: All substitute statements to recipients must contain the tax year, form number, and form name prominently
displayed together in one area of the statement. For example, they could be shown in the upper right part of the
statement.
If you are using substitutes, the IRS encourages you to
use boxes so that the substitute has the appearance of a
form. The substitute form must contain the same
applicable instructions as on the front and back of Copy B
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(in the case of Form 1099-R, Copies B, C, and 2) of the
official IRS form. See Pub. 1179 for additional requirements and certain “composite” statements that are permitted.
Real estate transactions. You must furnish a statement
to the transferor containing the same information reported
to the IRS on Form 1099-S. You may use Copy B of the official IRS Form 1099-S or a substitute form that complies
with Pub. 1179 and Regulations section 1.6045-4(m). You
may use a Settlement Statement (under the Real Estate
Settlement Procedures Act (RESPA)) as the written statement if it is conformed by including on the statement the
legend shown on Form 1099-S and by designating which
information is reported to the IRS on Form 1099-S. You
may furnish the statement to the transferor in person, by
mail, or electronically. Furnish the statement at or after
closing but by February 15 of the following year.
The statement mailing requirements explained earlier
do not apply to statements to transferors for proceeds
from real estate transactions reported on Form 1099-S.
However, the statement mailing requirements do apply to
statements to transferors for timber royalties reportable
under section 6050N on Form 1099-S.
Other information. Statements to recipients for Forms
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-G, 1099-K, 1099-LPS, 1099-LS,
1099-LTC, 1099-MISC, 1099-NEC, 1099-Q, 1099-QA,
1099-R, 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), 1099-INT (only for interest reportable in
the course of your trade or business under section 6041),
or 1099-S (only for royalties) need not be, but can be, a
copy of the official paper form filed with the IRS. If you do
not use a copy of the paper form, the form number and title of your substitute must be the same as the official IRS
form. All information required to be reported must be numbered and titled on your substitute in substantially the
same manner as on the official IRS form. However, if you
are reporting a payment as “Other income” in box 3 of
Form 1099-MISC, you may substitute appropriate explanatory language for the box title. For example, for payments
of accrued wages to a beneficiary of a deceased employee required to be reported on Form 1099-MISC, you
might change the title of box 3 to “Beneficiary payments”
or something similar.
Appropriate instructions to the recipient, similar to
those on the official IRS form, must be provided to aid in
the proper reporting of the items on the recipient’s income
tax return. For payments reported on Form 1099-B or
1099-DA, rather than furnish appropriate instructions with
each Form 1099-B or 1099-DA statement, you may furnish
to the recipient one set of instructions for all statements
required to be furnished to a recipient in a calendar year.
Except for royalties reported on Form 1099-MISC or
1099-S, the statement mailing requirements explained
earlier do not apply to statements to recipients for information reported on the forms listed under Other information,
earlier. You may combine the statements with other
Publication 1099 (2026)
reports or financial or commercial notices, or expand them
to include other information of interest to the recipient. Be
sure that all copies of the forms are legible. See Pub. 1179
for certain “composite” statements that are permitted.
When to furnish forms or statements. For information
on the specific due dates for furnishing forms or statements to recipients, see the Guide to Information Returns,
later. For information on the actual due dates for the calendar year for which you are furnishing, go to IRS.gov/
TaxCalendar. Generally, you must furnish Forms 1098,
1099, 3921, 3922, 5498, and W-2G by the due date. Also,
this applies to statements furnished as part of a consolidated reporting statement. See T.D. 9504, 2010-47 I.R.B.
670, available at IRS.gov/IRB/2010-47_IRB#TD-9504.
However, you may issue them earlier in some situations,
as provided by the regulations. For example, you may furnish Form 1099-INT to the recipient redeeming U.S. Savings Bonds at the time of redemption. Brokers and barter
exchanges may furnish Form 1099-B or 1099-DA anytime
but not later than the due date for furnishing the form to
the recipient.
Note: The IRS often revises certain forms based on
changes to tax laws. If, during the calendar year for which
you are reporting, you furnished a form such as Form
W-2G to a recipient during a window transaction, you do
not need to reissue the form to the recipient unless the
IRS has made changes to the form that impact your initial
reporting.
Form 1099-SB must generally be furnished by February
15 of the year following the calendar year in which the reportable policy sale or transfer to a foreign person occurred. However, if notice of a transfer to a foreign person is
not received until after January 31 of the calendar year following the year in which the transfer occurred, the due
date is 30 days after the date notice is received. See Regulations section 1.6050Y-3(d)(2). For filing or furnishing
due dates that fall on a Saturday, Sunday, or legal holiday,
see Filing or Furnishing Due Dates that Fall on a Saturday,
Sunday, or Legal Holiday, earlier. Generally, Form
1099-LS must be furnished to reportable policy sale payment recipients by February 15 of the year following the
calendar year in which the reportable policy sale occurred.
See Regulations section 1.6050Y-2(d)(1)(ii). Generally,
Form 1099-LS must be furnished to reportable policy sale
payment recipients by (1) 20 calendar days after the reportable policy sale, or (2) 5 calendar days after the end of
the applicable state law rescission period. However, if the
later of these 2 dates falls after January 15 of the year following the calendar year in which the reportable policy
sale occurred, Form 1099-LS must instead be furnished
by January 15 of that following year. See Regulations section 1.6050Y-2(d)(2)(ii).
Furnish Form 1097-BTC to the recipient for each month
in which a tax credit amount is allowable to the recipient
on or before the 15th day of the 2nd calendar month after
the close of the calendar quarter in which the credit is allowed. For more information, see the Instructions for Form
1097-BTC.
Publication 1099 (2026)
Donee organizations required to issue Form 1098-C
must furnish the acknowledgment to a donor within 30
days of the sale of the vehicle (if it is sold without material
improvements or significant intervening use) or within 30
days of the contribution.
Trustees or issuers of individual retirement arrangements (IRAs) must furnish Form 5498 to participants with
a statement of the value of the participant’s account, and
required minimum distribution (RMD) and information on
hard to value assets, if applicable. See the Guide to Information Returns, later, for the due date for furnishing Form
5498.
For real estate transactions, you may furnish Form
1099-S to the transferor on or after the date of closing and
on or before February 15 of the following calendar year.
See Regulations section 1.6045-4(m).
Filers of Forms 5498 or 5498-SA who furnish a statement of FMV of the account (and any other required information) to the participant by January 31, with no reportable contributions, including rollovers, made in the calendar
year, need not furnish another statement by May 31 (or
the next business day If May 31 falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where
the return is to be filed), to the participant to report zero
contributions. If another statement is not furnished to the
participant, the statement of the FMV of the account must
contain a legend designating which information is being
filed with the IRS.
If you are required to file Form 5498-ESA, you must furnish a statement to the beneficiary (participant) by April 30
of the year following the calendar year for which you are
filing the form.
If you are required to file Form 5498-QA, you must also
furnish a statement to the designated beneficiary by
March 15 of the year following the calendar year with respect to which the statement is being furnished.
See the Guide to Information Returns, later, for the date
other information returns are due to the recipient.
If the statement is properly addressed and mailed, or,
with respect to electronic recipient statements, posted to a
website, on or before the due date, it will be deemed
timely furnished. If the regular due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or
where the return is to be filed, furnish by the next business
day. A business day is any day that is not a Saturday, Sunday, or legal holiday in the District of Columbia or where
the return is to be filed. See section 11 of Pub. 15 for a list
of legal holidays.
Electronic recipient statements. If you are required to
furnish a written statement (Copy B or an acceptable substitute) to a recipient, then you may generally furnish the
statement electronically instead of on paper, but only if
you meet the requirements discussed later in this section.
This includes furnishing the statement to recipients of
Forms 1097-BTC, 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, 1099-MISC, 1099-NEC, 1099-OID,
1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S,
1099-SA, 1099-SB, 3921, 3922, 5498, 5498-ESA,
19
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).
Caution: Until further guidance is issued to the contrary, Form 1098-C may not be furnished electronically.
If you meet the requirements that follow, you are treated
as furnishing the statement.
Consent. The recipient must consent in the affirmative
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 she or he 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 statement for a particular year, as applicable, 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. Also, confirmation of the withdrawal will 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.
Format, posting, and notification. Additionally, you
must do the following.
• Ensure the electronic format contains all the required
information and complies with the applicable revenue
procedure for substitute statements to recipients in
Pub. 1179.
• Post, on or before the due date, the applicable state-
ment on a website accessible to the recipient through
October 15 of that year.
• Inform the recipient, electronically or by mail, of the
posting and how to access and print the statement.
For information regarding the electronic furnishing of
Forms W-2, which the IRS generally applies to the forms
20
addressed by these instructions, see Regulations section
31.6051-1.
For additional specific instructions on the electronic furnishing of:
• Forms 1098-E and 1098-T, see Regulations section
1.6050S-2;
• Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA,
and 5498-SA, see Notice 2004-10, 2004-6 I.R.B. 433,
available at IRS.gov/IRB/2004-06_IRB#NOT-2004-10;
• Forms 3921 and 3922, see the form instructions;
• Form 1099-DA, see Proposed Regulations section
1.6045-1(k)(5);
• Form 1099-K, see Regulations section 1.6050W-2(a)
(2)(i); and
• Forms 1099-QA and 5498-QA, see Regulations section 1.529A-7, available at IRS.gov/IRB/
2020-50_IRB#TD-9923.
Extension of time to furnish statements to recipients.
Do not submit an extension request by mail. You may request an extension of time to furnish the statements to recipients by using Form 15397, Application for Extension of
Time to Furnish Recipient Statements:
Online at: IRS.gov/Forms-Pubs/Mobile-FriendlyForms. Search or scroll to find Form 15397.
Or
Fax to: Internal Revenue Service Technical Services
Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International Fax: 304-579-4105)
File Form 15397 as soon as you know an extension of
time is needed but not before January 1st. Your request
must be received no later than the date on which the
statements are due to the recipients. If your request for an
extension is approved, generally you will be granted a
maximum of 30 extra days to furnish the recipient statements.
N. Backup Withholding
Interest (including tax-exempt interest and exempt-interest
dividends), dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments (including broker and barter exchange transactions, compensation paid to an H-2A visa holder who did not furnish
a TIN, reportable gross proceeds paid to attorneys, gambling winnings, payment card and third party network
transactions, and certain payments made by fishing boat
operators) may be subject to backup withholding at a 24%
rate. To be subject to backup withholding, a payment must
be a reportable interest (including tax-exempt interest and
exempt-interest dividends) or dividend payment under
section 6049(a), 6042(a), or 6044 (if the patronage
dividend is paid in money or qualified check), or an “other”
Publication 1099 (2026)
reportable payment under section 6041, 6041A(a), 6045,
6050A, 6050N, or 6050W. If the payment is one of these
reportable payments, backup withholding will apply if:
1. The payee fails to furnish his or her TIN to you;
2. For interest, dividend, and broker and barter exchange accounts opened or instruments acquired after 1983, the payee fails to certify, under penalties of
perjury, that the TIN provided is correct;
3. The IRS notifies you to impose backup withholding
because the payee furnished an incorrect TIN;
4. For interest and dividend accounts or instruments,
you are notified that the payee is subject to backup
withholding (under section 3406(a)(1)(C));
5. For interest and dividend accounts opened or instruments acquired after 1983, the payee fails to certify to
you, under penalties of perjury, that he or she is not
subject to backup withholding—see 4. Payee failure to
certify that he or she is not subject to backup withholding under When to apply backup withholding,
later; or
6. The payment is also a withholdable payment under
chapter 4 (sections 1471–1474) that is made to a recalcitrant account holder that is a U.S. nonexempt recipient, and you are a PFFI (including a Reporting
Model 2 FFI) that elects to withhold under section
3406 to satisfy your withholding obligation under Regulations section 1.1471-4(b)(1). See Regulations section 1.1471-4(b)(3)(iii).
Caution: If you do not collect and pay over backup
withholding from affected payees as required, you may
become liable for any uncollected amount.
Some payees are exempt from backup withholding. For
a list of exempt payees and other information, see Form
W-9 and the separate Instructions for the Requester of
Form W-9.
Examples of payments to which backup withholding
does not apply include but are not limited to the following.
• Wages.
• Distributions from a pension, an annuity, a profit-sharing or stock bonus plan, any IRA, an owner-employee
plan, or other deferred compensation plan.
• Distributions from a medical or health savings account
(HSA) and long-term care benefits.
• Certain surrenders of life insurance contracts.
• Distributions from qualified tuition programs (QTPs) or
Coverdell education savings accounts (ESAs).
• Gambling winnings if regular gambling winnings with-
holding is required under section 3402(q). However, if
regular gambling winnings withholding is not required
under section 3402(q), backup withholding applies if
the payee fails to furnish a TIN.
• Real estate transactions reportable under section
6045(e).
• Canceled debts reportable under section 6050P.
Publication 1099 (2026)
• Fish purchases for cash reportable under section
6050R.
• Reportable payments that are withholdable payments
made to a recalcitrant account holder that is a U.S.
nonexempt recipient from which you have withheld under chapter 4. See Regulations section 1.1474-6(f).
When to apply backup withholding. Generally, the period for which the 24% should be withheld is as follows.
1. Failure to furnish TIN in the manner required.
Withhold on payments made until the TIN is furnished in
the manner required. Special backup withholding rules
may apply if the payee has applied for a TIN. The payee
may certify to this on Form W-9 by noting “Applied For” in
the TIN block and by signing the form. This form then becomes an “awaiting-TIN” certificate, and the payee has 60
days to obtain a TIN and furnish it to you. If you do not receive a TIN from the payee within 60 days and you have
not already begun backup withholding, begin backup withholding and continue until the TIN is provided.
Caution: The 60-day exemption from backup withholding applies only to interest and dividend payments
and certain payments made with respect to readily tradable instruments. Therefore, any other payment, such as
nonemployee compensation, is subject to backup withholding even if the payee has applied for and is awaiting a
TIN. For information about whether backup withholding
applies during the 60-day period, see Regulations section
31.3406(g)-3.
2. Notice from the IRS that payee’s TIN is incorrect.
You may choose to withhold on any reportable payment
made to the account(s) subject to backup withholding after receipt of an incorrect TIN notice from the IRS, but you
must withhold on any reportable payment made to the account more than 30 business days after you received the
notice. Stop withholding within 30 days after you receive a
certified Form W-9 (or other form that requires the payee
to certify the payee’s TIN).
Tip: The IRS will furnish a notice to you that informs
you that you have filed an information return reporting on
an incorrect name/TIN combination. You are then required
to promptly furnish a “B” notice, or an acceptable substitute, to the payee. For further information, see Regulations
section 31.3406(d)-5 and Pub. 1281, Backup Withholding
for Missing and Incorrect Name/TIN(s).
If you receive two incorrect TIN notices within 3 years
for the same account, follow the procedures in Regulations section 31.3406(d)-5(g) and Pub. 1281.
3. Notice from the IRS that payee is subject to
backup withholding due to notified payee underreporting. You may choose to withhold on any reportable
payment made to the account(s) subject to backup withholding after receipt of the notice, but you must withhold
on any reportable payment made to the account more
than 30 business days after you receive the notice. The
IRS will notify you in writing when to stop withholding, or
the payee may furnish you a written certification from the
IRS stating when the withholding should stop. In most
21
cases, the stop date will be January 1 of the year following
the year of the stop notice.
Tip: You must notify the payee when withholding under this procedure starts. For further information, see Regulations section 31.3406(c)-1(d).
4. Payee failure to certify that he or she is not subject to backup withholding. Withhold on reportable interest and dividends until the certification has been received.
For exceptions to these general timing rules, see section 3406(e).
Tip: For special rules on backup withholding on gambling winnings, see the separate Instructions for Forms
W-2G and 5754.
Tip: For information about transitional relief from
backup withholding for certain digital asset sales, see Notice 2025-33, 2025-27 I.R.B. 4, available at IRS.gov/IRB/
2025-27_IRB#NOT-2025-33.
Reporting backup withholding. Report backup withholding on Form 945, Annual Return of Withheld Federal
Income Tax. Also, report backup withholding and the
amount of the payment on Forms W-2G, 1099-B,
1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K,
1099-MISC, 1099-NEC, 1099-OID, or 1099-PATR even if
the amount of the payment is less than the amount for
which an information return is normally required.
Caution: The EIN of the filer of the forms listed above
must be the EIN of the filer of Form 945.
Form 945. Report backup withholding, voluntary withholding on certain government payments, and withholding
from gambling winnings, pensions, annuities, IRAs, military retirement, and Indian gaming profits on Form 945.
For more information, including when to file, where to file
and deposit requirements for Form 945, see the separate
Instructions for Form 945, and Pub. 15.
Do not report on Form 945 any income tax withholding
reported on the following forms.
• Form W-2, including withholding on distributions to
plan participants from nonqualified plans that must be
reported on Form 941, and may be reported on Form
943, Form 944, or Schedule H (Form 1040).
• Form 1042-S withholding must be reported on Form
1042.
Tip: Pub. 515 has more information on Form 1042 reporting, partnership withholding on effectively connected
income, and dispositions of U.S. real property interests by
a foreign person.
Additional information. For more information about
backup withholding, see Pub. 1281.
22
O. Penalties
The following penalties generally apply to the person required to file information returns. The penalties apply to
paper filers as well as to electronic filers.
Tip: For information on the penalty for failure to e-file,
see Penalty, earlier, in part F.
Failure To File Correct Information
Returns by the Due Date (Section
6721)
If you fail to file a correct information return by the due
date and you cannot show reasonable cause, you may be
subject to a penalty. The penalty applies if you:
• Fail to file timely,
• Fail to include all information required to be shown on
a return, or
• Include incorrect information on a return.
The penalty also applies if you:
• File on paper when you were required to e-file,
• Report an incorrect TIN,
• Fail to report a TIN, or
• Fail to file paper forms that are machine readable
when required by applicable revenue procedures.
The amount of the penalty is based on when you file
the correct information return. For information on specific
penalty amounts, go to IRS.gov/Payments/InformationReturn-Penalties.
Small businesses—lower maximum penalties. You
are a small business if your average annual gross receipts
for the 3 most recent tax years (or for the period you were
in existence, if shorter) ending before the calendar year in
which the information returns were due are $5 million or
less.
Exceptions to the penalty. The following are exceptions
to the failure-to-file penalty.
1. The penalty will not apply to any failure that you can
show was due to reasonable cause and not to willful
neglect. In general, you must be able to show that
your failure was due to an event beyond your control
or due to significant mitigating factors. You must also
be able to show that you acted in a responsible manner, both before and after the failure occurred, and
took steps to avoid the failure.
2. An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission does not prevent or hinder the IRS from processing the return, from
correlating the information required to be shown on
the return with the information shown on the payee’s
tax return, or from otherwise putting the return to its
Publication 1099 (2026)
intended use. Errors and omissions that are never inconsequential are those related to (a) a TIN; (b) a
payee’s surname; and (c) any money amount except
as provided, later, with respect to the safe harbor for
de minimis dollar amount errors.
payee’s address; (c) the appropriate form for the information provided (that is, whether the form is an acceptable
substitute for the official IRS form); and (d) whether the
statement was furnished in person or by “statement mailing,” when required.
3. De minimis rule for corrections. Even though you cannot show reasonable cause, the penalty for failure to
file correct information returns will not apply to a certain number of returns if you:
Intentional disregard of payee statement requirements. If any failure to provide a correct payee statement
is due to intentional disregard of the requirements to furnish a correct payee statement, the penalty per payee
statement has no maximum amount. For information on
the minimum penalty amount, go to IRS.gov/Payments/
Information-Return-Penalties.
a. Filed those information returns timely,
b. Either failed to include all the information required
on a return or included incorrect information, and
c. Filed corrections by August 1.
If you meet all the conditions in (a), (b), and (c)
above, the penalty for filing incorrect returns will not
apply to the greater of 10 information returns or 1/2 of
1% (0.005) of the total number of information returns
you are required to file for the calendar year.
4. Safe harbor for de minimis dollar amount errors. See
Safe Harbor for De Minimis Dollar Amount Errors on
Information Returns and Payee Statements Under
Sections 6721 and 6722, later.
Intentional disregard of filing requirements. If any failure to file a correct information return is due to intentional
disregard of the filing or correct information requirements,
the penalty per return has no maximum amount. For information on the minimum penalty amount, go to IRS.gov/
Payments/Information-Return-Penalties.
Failure To Furnish Correct Payee
Statements (Section 6722)
If you fail to provide correct payee statements and you
cannot show reasonable cause, you may be subject to a
penalty. The penalty applies if you fail to provide the statement by the due date (January 31 for most returns; see
the Guide to Information Returns, later), you fail to include
all information required to be shown on the statement, or
you include incorrect information on the statement. “Payee
statement” has the same meaning as “statement to recipient” as used in part M.
The amount of the penalty is based on when you furnish the correct payee statement. It is a separate penalty
and is applied in the same manner as the penalty for failure to file correct information returns by the due date (section 6721), described earlier.
Exception. An inconsequential error or omission is not
considered a failure to include correct information. An inconsequential error or omission cannot reasonably be expected to prevent or hinder the payee from timely receiving correct information and reporting it on his or her
income tax return or from otherwise putting the statement
to its intended use. Errors and omissions that are never inconsequential are those relating to (a) a dollar amount, except as provided, later, with respect to the safe harbor for
de minimis dollar amount errors; (b) a significant item in a
Publication 1099 (2026)
Caution: No penalty will be imposed on an educational institution that fails to provide the TIN of a student
on Form 1098-T if the institution certifies under penalty of
perjury that it complied with the rules for obtaining the student’s TIN. See the current Instructions for Forms 1098-E
and 1098-T for additional information.
Caution: For information about penalty relief for reporting for digital asset sales, see Notice 2025-33,
2025-27
I.R.B.
4,
available
at
IRS.gov/IRB/
2025-27_IRB#NOT-2025-33.
Safe Harbor for De Minimis Dollar
Amount Errors on Information
Returns and Payee Statements Under
Sections 6721 and 6722
If one or more dollar amounts are incorrect on an information return filed with the IRS or on a payee statement furnished to a recipient, no correction of the dollar amount
shall be required, and the return shall be treated as having
been filed or the payee statement furnished as correct if:
• The difference between the dollar amount reported on
the filed return or furnished payee statement and the
correct amount is no more than $100, and
• The difference between the dollar amount reported for
tax withheld on the filed return or furnished payee
statement and the correct amount is no more than
$25.
This safe harbor provision shall not apply if a recipient
to whom a statement is required to be furnished elects to
receive a corrected statement. In that case, a corrected
return must be filed with the IRS and a corrected payee
statement furnished to the recipient.
For more information on safe harbor for de minimis dollar amount errors on information returns and payee statements, see sections 6721(c)(3) and 6722(c)(3), as modified by T.D. 9984.
23
Forms 1099-B (QOF Reporting Only),
1099-Q, 1099-QA, 1099-SA, 5498,
5498-ESA, 5498-QA, and 5498-SA
(Section 6693)
The penalties under sections 6721 and 6722 do not apply
to:
Forms
Filed Under Code Section
Forms 1099-B (QOF reporting
only)
1400Z-2
1099-SA and 5498-SA
220(h) and 223(h)
5498
408(i) and 408(l)
1099-Q
529(d) and 530(h)
1099-QA and 5498-QA
529A
5498-ESA
530(h)
The penalty for failure to timely file Forms 1099-SA,
5498-SA, 5498, 1099-Q, 1099-QA, 5498-QA, or
5498-ESA is $50 per return with no maximum, unless the
failure is due to reasonable cause. See section 6693.
Fraudulent Acknowledgments With
Respect to Donations of Motor
Vehicles, Boats, and Airplanes
(Section 6720)
If you are required under section 170(f)(12)(A) to furnish a
contemporaneous written acknowledgment to a donor
and you knowingly furnish a false or fraudulent Form
1098-C, or knowingly fail to furnish a Form 1098-C within
the applicable 30-day period, you may be subject to a
penalty. See the current Instructions for Form 1098-C for
more detailed information.
Civil Damages for Fraudulent Filing of
Information Returns (Section 7434)
If you willfully file a fraudulent information return for payments you claim you made to another person, that person
may be able to sue you for damages. You may have to pay
$5,000 or more.
P. Payments to Corporations
and Partnerships
Generally, payments to corporations are not reportable.
See, for example, Regulations section 1.6049-4(c)(1)(ii).
However, you must report payments to corporations for
the following.
• Medical and health care payments (Form
1099-MISC).
• Withheld federal income tax or foreign tax.
• Barter exchange transactions (Form 1099-B).
24
• Broker and barter transactions for an S corporation
(Form 1099-B, Form 1099-DA).
• Substitute payments in lieu of dividends and tax-exempt interest (Form 1099-MISC).
• Acquisitions or abandonments of secured property
(Form 1099-A).
• Cancellation of debt (Form 1099-C).
• Payments of attorneys’ fees and gross proceeds paid
to attorneys (Form 1099-NEC, Form 1099-MISC).
• Fish purchases for cash (Form 1099-MISC).
• Credits and interest for qualified tax credit bonds reported on Forms 1097-BTC and 1099-INT.
• Payment card and third party network transactions
(Form 1099-K).
• Federal executive agency payments for services
(Form 1099-MISC). For additional reporting requirements, see Rev. Rul. 2003-66 on page 1115 of Internal Revenue Bulletin 2003-26 at IRS.gov/Pub/IRSIRBs/IRB03-26.pdf.
• Payments made in a reportable policy sale (Form
1099-LS). In addition, the following information returns
are furnished to corporations, although the information
returns do not report payments: Form 1099-SB, Seller’s Investment in Life Insurance Contract; and Form
1098-F, Fines, Penalties, and Other Amounts.
Reporting is generally required for all payments to partnerships. For example, payments that exceed the minimum threshold required for filing that were made in the
course of your trade or business to an architectural firm
that is a partnership are reportable on Form 1099-MISC.
Q. Earnings on Any IRA,
Coverdell ESA, ABLE Account,
Archer MSA, or HSA
Generally, income earned in any IRA, Coverdell ESA,
ABLE account, Archer MSA, or HSA, such as interest or
dividends, is not reported on Forms 1099. However, distributions from such arrangements or accounts must be reported on Form 1099-R, 1099-Q, 1099-QA, or 1099-SA.
R. Certain Grantor Trusts
Certain grantor trusts (other than WHFITs) may choose to
file Forms 1099 rather than a separate statement attached
to Form 1041, U.S. Income Tax Return for Estates and
Trusts. If you have filed Form 1041 for a grantor trust in the
past and you want to choose the Form 1099 filing method
for the current calendar year, you must have filed a final
Form 1041 for the prior calendar year. To change reporting
Publication 1099 (2026)
method, see Regulations section 1.671-4(g) and the Instructions for Form 1041 and Schedules A, B, G, J, and
K-1.
For more information on WHFITs, see Widely held fixed
investment trusts (WHFITs), earlier.
S. Special Rules for Reporting
Payments Made Through
Foreign Intermediaries and
Foreign Flow-Through Entities
on Form 1099
If you are the payer and have received a Form W-8IMY
from a foreign intermediary or flow-through entity, follow
the instructions for completing Form 1099, later.
Definitions
Foreign intermediary (FI). An FI is any person who is
not a U.S. person and acts as a custodian, broker, or nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of
the amount paid, a flow-through entity, or another intermediary. The intermediary can be a qualified intermediary or
a nonqualified intermediary.
Qualified intermediary (QI). A QI is a person that is a
party to a withholding agreement with the IRS (described
in Regulations section 1.1441-1(e)(5)(iii)) and is:
• An FFI (other than a U.S. branch of an FFI) that is a
participating FFI (including a Reporting Model 2 FFI),
an RDC FFI (including an FFI treated as a
deemed-compliant FFI under an applicable IGA subject to due diligence and reporting requirements similar to those applicable to an RDC FFI under Regulations section 1.1471-5(f)(1), including the requirement
to register with the IRS), or any other category of FFI
identified in the QI agreement;
• A foreign person that has a home office or has a
branch that is an eligible entity (as described in Regulations section 1.1441-1(e)(6)(ii), without regard to the
requirement that the person be a QI);
• A foreign branch or office of a U.S. financial institution
or a foreign branch or office of a U.S. clearing organization; or
• A foreign entity not described above that the IRS accepts as a QI.
For details on QI agreements, see Rev. Proc. 2017-15,
2017-03 I.R.B. 437, available at IRS.gov/IRB/
2017-03_IRB#RP-2017-15.
Nonqualified intermediary (NQI). An NQI is any intermediary that is not a U.S. person and that is not a QI.
Publication 1099 (2026)
Foreign flow-through entity (FTE). An FTE is a foreign
partnership (other than a withholding foreign partnership),
a foreign simple trust or foreign grantor trust (other than a
withholding foreign trust), or, for payments for which a reduced rate of withholding is claimed under an income tax
treaty, any entity to the extent the entity is considered to
be fiscally transparent under section 894 with respect to
the payment by an interest holder’s jurisdiction.
Withholding foreign partnership or withholding
foreign trust. A withholding foreign partnership or withholding foreign trust is a foreign partnership or a foreign
simple or grantor trust that has entered into a withholding
agreement with the IRS in which it agrees to assume primary withholding responsibility for all payments that are
made to it for its partners, beneficiaries, or owners. See
Rev. Proc. 2017-21, 2017-6 I.R.B. 791, available at
IRS.gov/IRB/2017-06_IRB#RP-2017-21, for procedures
for entering into a withholding foreign partnership or trust
agreement.
Nonwithholding foreign partnership, simple trust,
or grantor trust. A nonwithholding foreign partnership is
any foreign partnership other than a withholding foreign
partnership. A nonwithholding foreign simple trust is any
foreign simple trust that is not a withholding foreign trust. A
nonwithholding foreign grantor trust is any foreign grantor
trust that is not a withholding foreign trust.
Fiscally transparent entity. An entity is treated as fiscally transparent with respect to an item of income to the
extent that the interest holders in the entity must, on a current basis, take into account separately their shares of an
item of income paid to the entity, whether or not distributed, and must determine the character of the items of income as if they were realized directly from the sources
from which they were realized by the entity. For example,
partnerships, common trust funds, and simple trusts or
grantor trusts are generally considered to be fiscally transparent with respect to items of income received by them.
Presumption Rules
Tip: For additional information including details on the
presumption rules, see the Instructions for the Requester
of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and
W-8IMY; and Pub. 515. To order, see How To Get Forms,
Publications, and Other Assistance under part T.
If you are the payer and do not have a Form W-9, appropriate Form W-8, or other valid documentation, or you
cannot allocate a payment to a specific payee, prior to
payment, you are required to use certain presumption
rules to determine the following.
• The status of the payee as a U.S. or foreign person.
• The classification of the payee as an individual, trust,
estate, corporation, or partnership.
See Regulations sections 1.1441-1(b)(3), 1.1441-5(d)
and (e), 1.6045-1(g)(3)(ii), and 1.6049-5(d).
Under these presumption rules, if you must presume
that the payee is a U.S. nonexempt recipient subject to
25
backup withholding, you must report the payment on a
Form 1099. However, if before filing Form 1099 with the
IRS the recipient is documented as foreign, then report the
payment on a Form 1042-S.
Conversely, if you must presume that the payee is a foreign recipient and prior to filing Form 1042-S with the IRS
you discover that the payee is a U.S. nonexempt recipient
based on documentation, then report all payments made
to that payee during the calendar year on a Form 1099.
If you use the 90-day grace period rule to presume a
payee is foreign, you must file a Form 1042-S to report all
payments subject to withholding during the grace period.
If, after the grace period expires, you discover that the
payee is a U.S. nonexempt recipient subject to backup
withholding, you must file a Form 1099 for all payments
made to that payee after the expiration of the grace period.
Rules for Payments Made to U.S.
Nonexempt Recipients Through a QI,
NQI, or FTE
If you are the payer making a payment through a QI, NQI,
or FTE for a U.S. nonexempt recipient on whose behalf the
QI, NQI, or FTE is acting, use the following rules to complete Form 1099.
Known recipient. If you know that a payee is a U.S. nonexempt recipient and have the payee’s name, address,
and TIN (if a TIN has been provided), you must complete
the Form 1099 with that information unless you are not required to report the payment under Regulations section
1.6049-4(c)(4) (applicable only to certain payments to
specified FFIs). Also, on the second name line below the
recipient’s name, enter “IMY” followed by the name of the
QI, NQI, or FTE.
For payments made to multiple recipients (a) enter the
name of the recipient whose status you relied on to determine the applicable rate of withholding; and (b) on the
second name line, enter “IMY” followed by the name of the
QI, NQI, or FTE. However, if the QI has assumed primary
Form 1099 reporting or backup withholding responsibility,
you are not required to issue the Form 1099 or to backup
withhold. See Qualified intermediary (QI), earlier.
Unknown recipient. If you cannot reliably associate a
payment with valid documentation and are required to presume a payee is a U.S. nonexempt recipient, do the following.
1. File a Form 1099 and enter “unknown recipient” on
the first name line.
2. On the second name line, enter “IMY” followed by the
name of the NQI or FTE.
3. Enter the EIN of the NQI or FTE, if applicable, in the
recipient’s TIN box.
4. Furnish a copy of the Form 1099 with “unknown recipient” to the NQI or FTE who is acting on the recipient’s
behalf.
26
Caution: A payer that is required to report payments
made to a U.S. nonexempt recipient account holder but
does not receive the necessary allocation information cannot report those payments on a pro rata basis. Report unallocated payments using the presumption rules described above.
Rules for Non-U.S. Payers
Non-U.S. payers (foreign persons that are not U.S. payers)
generally have the same reporting obligations as U.S. payers. A U.S. payer is anyone who is:
• A U.S. person;
• Any U.S. governmental agency;
• A CFC;
• A foreign partnership that has one or more U.S. part-
ners who, in the aggregate, hold more than 50% of the
gross income derived from the conduct of a U.S. trade
or business;
• A foreign person who owns 50% or more of the gross
income that is effectively connected with a U.S. trade
or business; or
• A U.S. branch or territory financial institution described
in Regulations section 1.1441-1(b)(2)(iv) that is treated as a U.S. person.
For more information,
1.6049-5(c)(5).
see
Regulations
section
Exceptions. The following payments are not subject to
reporting by a non-U.S. payer.
1. A foreign source payment paid and received outside
the United States. For example, see Regulations section 1.6049-4(f)(16).
2. Gross proceeds from a sale effected outside the United States. See Regulations section 1.6045-1(a).
3. An NQI or QI that provides another payer all the information sufficient for that payer to complete Form 1099
reporting. For example, see Regulations section
1.6049-5(b)(14). However, if an NQI or QI does not
provide sufficient information for another payer to report a payment on Form 1099, the intermediary must
report the payment.
4. A payment made by certain FFIs for which an exception to reporting applies under Regulations section
1.6049-4(c)(4).
Rules for Reporting Payments Initially
Reported on Form 1042-S
If an NQI or QI receives a Form 1042-S made out to an
“unknown recipient” and the NQI or QI has actual knowledge that the payee of the income is a U.S. nonexempt recipient, it must file a Form 1099 even if the payment has
been subject to withholding by another payer. The NQI or
QI reports the amount withheld by the other payer on Form
1099 as federal income tax withheld.
Publication 1099 (2026)
T. How To Get Tax Help
Information Reporting Program
Customer Service Section
For answers to your questions about reporting on Forms
1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G,
and W-3, call the Technical Services Operation (TSO) at
866-455-7438 (toll free) or 304-263-8700 (not toll free).
Deaf or hard of hearing customers may call any of our
toll-free numbers using their choice of relay service.
Other tax-related matters. For other tax information related to business returns or accounts, call 800-829-4933.
Deaf or hard of hearing customers may call any of our
toll-free numbers using their choice of relay service.
Internal Revenue Bulletin (IRB)
The IRB, published weekly, contains newly issued regulations, notices, announcements, legislation, court decisions, and other items of general interest. You may find
this publication useful to keep you up to date with current
developments. See How To Get Forms, Publications, and
Other Assistance, next.
How To Get Forms, Publications, and
Other Assistance
Getting tax forms, instructions, and publications. Go
to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get some forms and publications faster online.
Caution: Because the IRS processes paper forms by
machine (optical character recognition equipment), you
cannot file Form 1096 or Copy A of Forms 1097, 1098,
1099, 3921, 3922, or 5498 that you print from the IRS
website. However, you can use Copy B from those sources to provide recipient statements.
Exception. Forms 1097-BTC, 1098-C, 1099-CAP,
1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA,
5498-QA, and 5498-SA can be filled out online and Copy
A can be printed and filed with the IRS using Form 1096.
Mail. You can send your order for forms, instructions, and publications to the address below. You
should receive a response within 10 business
days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Publication 1099 (2026)
Online. Go to IRS.gov 24 hours a day, 7 days a
week to do the following.
• Access commercial tax preparation and e-file services.
• Research your tax questions online.
• Search publications online by topic or keyword.
• Use the online Internal Revenue Code, regulations, or
other official guidance.
• View IRBs published in the last few years.
• Sign up to receive local and national tax news by
email.
Comments and Suggestions
We welcome your comments about this publication and
suggestions for future editions.
You can send us comments through IRS.gov/
FormComments. Or, you can write to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above address.
————————————————————————
Below is a message to you from the Taxpayer Advocate
Service, an independent organization established by Congress.
The Taxpayer Advocate Service (TAS)
Is Here To Help You
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent
organization within the Internal Revenue Service (IRS).
TAS helps taxpayers resolve problems with the IRS,
makes administrative and legislative recommendations to
prevent or correct the problems, and protects taxpayer
rights. We work to ensure that every taxpayer is treated
fairly and that you know and understand your rights under
the Taxpayer Bill of Rights. We are Your Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems that you haven’t been
able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then
come to TAS. Our services are free.
• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS
problem is causing financial difficulty, if you’ve tried
27
and been unable to resolve your issue with the IRS, or
if you believe an IRS system, process, or procedure
just isn’t working as it should.
• To get help any time with general tax topics, visit
www.TaxpayerAdvocate.IRS.gov. The site can help
you with common tax issues and situations, such as
what to do if you make a mistake on your return or if
you get a notice from the IRS.
• TAS works to resolve large-scale (systemic) problems
that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include
any personal identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your local advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that
all taxpayers have when dealing with the IRS. Go to
www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights
for
more information about the rights, what they mean to you,
and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and
ensure the IRS is administering the tax law in a fair and
equitable way.
Privacy Act and Paperwork
Reduction Act Notice
We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You are required to give us the information. We need it to figure and
collect the right amount of tax.
Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529,
529A, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044,
6045, 6047, 6049, 6050A, 6050AA, 6050B, 6050D,
6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R,
6050S, 6050T, 6050U, 6050W, 6050X, and 6050Y, and
their regulations require you to file an information return
with the IRS and furnish a statement to recipients. Section
6109 and its regulations require you to provide your TIN
on what you file.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and
to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their
tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies
to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat
28
terrorism. If you fail to provide this information in a timely
manner, or provide false or fraudulent information, you
may be subject to penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must
be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103. The time needed to complete
and file the following forms will vary depending on individual circumstances. The estimated average times are:
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-R . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-S . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-SA . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-SB . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3921* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3922* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498-ESA . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498-QA . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498-SA . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5498-TA . . . . . . . . . . . . . . . . . . . . . . . . . . . .
W-2G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
* Privacy Act does not pertain to this form.
11 minutes
19 minutes
15 minutes
18 minutes
7 minutes
7 minutes
8 minutes
13 minutes
15 minutes
9 minutes
30 minutes
13 minutes
11 minutes
9 minutes
28 minutes
18 minutes
13 minutes
28 minutes
12 minutes
7 minutes
13 minutes
28 minutes
15 minutes
23 minutes
20 minutes
13 minutes
10 minutes
25 minutes
8 minutes
11 minutes
7 minutes
11 minutes
13 minutes
24 minutes
7 minutes
11 minutes
10 minutes
10 minutes
24 minutes
Burden estimates are based upon current statutory requirements and do not reflect any future legislative
changes. Any changes to burden estimates will be included in the IRS’s annual Paperwork Reduction Act submission to the Office of Management and Budget (OMB) and
will be made publicly available on RegInfo.gov.
If you have comments concerning the accuracy of
these time estimates, we would be happy to hear from
you. Send your comments from IRS.gov/FormComments.
Or write to the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW, IR-6526,
Publication 1099 (2026)
Washington, DC 20224. Do not send these forms to this
address. Instead, see part D.
Guide to Information Returns
If any filing due date in these instructions falls on a Saturday, Sunday, or a legal holiday, you will be considered to have
timely filed if you file by the next day that is not a Saturday, Sunday, or a legal holiday. Legal holidays for this purpose are
legal holidays in the District of Columbia or a statewide legal holiday where the return is required to be filed. Also, a leap
year does not extend the filing deadline. Dates of February 28 in these instructions remain February 28 even in leap
years; the due date does not become February 29. For example, see Announcement 91-179, 1991-49 I.R.B. 78. Certain
minimum threshold amounts required for reporting are adjusted for inflation annually. Go to IRS.gov/InflationAdjustment
for information on current tax year inflation-adjusted minimum threshold amounts.
Due date
Form
1042-S
Title
What to report
Amounts to report
To IRS
To recipient
(unless indicated
otherwise)
Foreign Person’s U.S.
Source Income Subject
to Withholding
Income such as interest, dividends, royalties, pensions and annuities, etc., and
amounts withheld under chapter 3. Also, distributions of effectively connected
income by publicly traded partnerships or nominees.
See form instructions
March 15
March 15
All amounts
February 28*
On or before the 15th
day of the 2nd
calendar month after
the close of the
calendar quarter in
which the credit is
allowed
$600 or more
February 28*
(To Payer/Borrower)
January 31
Gross proceeds of
more than $500
February 28*
(To Donor)
30 days from date of
sale or contribution
$600 or more
February 28*
January 31
1097-BTC Bond Tax Credit
Tax credit bond credits to bondholders.
1098
Mortgage Interest
Statement
Mortgage interest (including points) and certain mortgage insurance premiums
you received in the course of your trade or business from individuals and
reimbursements of overpaid interest.
1098-C
Contributions of Motor
Vehicles, Boats, and
Airplanes
Information regarding a donated motor vehicle, boat, or airplane.
1098-E
Student Loan Interest
Statement
Student loan interest received in the course of your trade or business.
1098-F
Fines, Penalties, and
Other Amounts
Statement furnished by a government or governmental entity regarding
payments required by a court order or agreement with respect to a violation or
potential violation of law.
$50,000 or more
February 28*
January 31
1098-Q
Qualifying Longevity
Annuity Contract
Information
Status of a contract that is intended to be a qualifying longevity annuity contract
(QLAC), defined in section A-17 of Regulations section 1.401(a)(9)-6, that is
purchased or held under any plan, annuity, or account described in section
401(a), 403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental
plan under section 457(b).
All amounts
February 28
January 31
1098-T
Tuition Statement
Qualified tuition and related expenses, reimbursements or refunds, and
scholarships or grants (optional).
See form instructions
February 28*
January 31
1098-VLI
Vehicle Loan Interest
Statement
Specified passenger vehicle loan interest you received in the course of your
trade or business from an individual, decedent’s estate, or nongrantor trust and
reimbursements of overpaid interest.
$600 or more
February 28*
January 31
1099-A
Acquisition or
Abandonment of
Secured Property
Information about the acquisition or abandonment of property that is security for
a debt for which you are the lender.
All amounts
February 28*
(To Borrower)
January 31
1099-B
Proceeds From Broker
and Barter Exchange
Transactions
Sales or redemptions of securities, futures transactions, commodities, and
barter exchange transactions (including payments reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as
described in Regulations section 1.1471-4(d)(2)(iii)(A)).
All amounts
February 28*
February 15**
Cancellation of Debt
Cancellation of a debt owed to a financial institution, the federal government, a
credit union, RTC, FDIC, NCUA, a military department, the U.S. Postal Service,
the Postal Rate Commission, or any organization having a significant trade or
business of lending money.
$600 or more
February 28*
January 31
February 28*
(To Shareholders)
January 31, (To
Clearing
Organization)
January 5
1099-C
1099-CAP Changes in Corporate
Control and Capital
Structure
Information about cash, stock, or other property from an acquisition of control or
the substantial change in capital structure of a corporation.
Over $1,000
* The due date is March 31 if filed electronically.
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.
****The amount is adjusted for inflation every year. Go to IRS.gov/InflationAdjustment for the current year inflation-adjusted amount.
Publication 1099 (2026)
29
Guide to Information Returns (continued)
Due date
Form
Title
1099-DA
Digital Asset
Proceeds From
Broker Transactions
Sales of digital assets you effect as a broker.
1099-DIV
Dividends and
Distributions
Distributions, such as dividends, capital gain distributions, or nontaxable
distributions, that were paid on stock and liquidation distributions (including
distributions reported pursuant to an election described in Regulations
section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations
section 1.1471-4(d)(2)(iii)(A)).
Certain Government
Payments
Unemployment compensation, state and local income tax refunds,
agricultural payments, taxable grants, reemployment trade adjustment
assistance program payments, taxable grants, governmental paid family
leave program payments.
1099-G
1099-INT
1099-K
Interest Income
Payment Card and
Third Party Network
Transactions
What to report
Interest income (including payments reported pursuant to an election
described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as
described in Regulations section 1.1471-4(d)(2)(iii)(A)); market discount
subject to an election under section 1278(b). Tax-exempt interest and U.S.
Savings Bonds and Treasury obligations interest are also reported on this
form.
Payment card transactions.
Third party network transactions.
1099-LPS
Long-Term Care
Premiums Paid
Statement
Premiums paid for the coverage of certified long-term care insurance.
1099-LS
Reportable Life
Insurance Sale
Payments made to a payment recipient in a reportable policy sale.
1099-LTC
Long-Term Care and
Accelerated Death
Benefits
Payments from long-term care insurance or accelerated death benefits
from life insurance or a viatical settlement.
Amounts to report
To IRS
To recipient
(unless
indicated
otherwise)
See form instructions
February 28*
February 15**
$10 or more, except
$2,000**** or more for
liquidations
February 28*
January 31**
$10 or more for refunds and
unemployment; $2,000**** or
more for reemployment trade
adjustment assistance
program payments, taxable
grants, governmental paid
family leave program
payments
February 28*
January 31
$10 or more ($2,000**** or
more in some cases)
February 28*
January 31**
February 28*
January 31
February 1
January 31
All amounts***
February 28*
(To Reportable
Policy Sale
Payment
Recipient)
February 15, (To
Issuer) January
15 or earlier as
required by
Regulations
section
1.6050Y-2(d)(2)
(i)(A)
All amounts
February 28*
January 31
All amounts
More than $20,000 in
aggregate amount of
payments and more than
200 in aggregate number of
transactions
All amounts
* The due date is March 31 if filed electronically.
** The due date is March 15 for reporting by trustees and middlemen of WHFITs.
*** See Regulations sections 1.6050Y-1(a)(16)(ii) and 1.6050Y-2(f)(2) for exceptions for amounts paid to persons other than sellers. Also, no amounts are required to be reported on
statements furnished to issuers. See Regulations section 1.6050Y-2(d)(2)(i)(A).
****The amount is adjusted for inflation every year. Go to IRS.gov/InflationAdjustment for the current year inflation-adjusted amount.
30
Publication 1099 (2026)
Guide to Information Returns (continued)
Due date
Form
1099-MISC
Title
Miscellaneous
Information
What to report
Amounts to report
Rent or royalty payments, and prizes or awards not for services, such as
TV or radio shows winnings (including payments reported under
Regulations section 1.1471-4(d)(5)(i)(A) or 1.1471-4(d)(2)(iii)(A)).
$2,000**** or more,
except $10 or more
for royalties
Payments to crew members by owners or operators of fishing boats,
including payments of proceeds from sale of catch.
All amounts
Section 409A income from nonqualified deferred compensation plans
(NQDCs).
All amounts
Payments to a physician, physicians’ corporation, or other supplier of
health and medical services. Issued mainly by medical assistance
programs or health and accident insurance plans.
$2,000**** or more
Fish purchases paid in cash for resale.
Crop insurance proceeds.
1099-NEC
1099-OID
Nonemployee
Compensation
$600 or more
$2,000**** or more
To IRS
To recipient
(unless indicated
otherwise)
January 31**
February 28*
Substitute dividends and tax-exempt interest payments reportable by
brokers.
$10 or more
February 15**
Gross proceeds paid to attorneys.
$600 or more
February 15**
A U.S. account for chapter 4 purposes to which you made no payments
during the year that are reportable on any applicable Form 1099 (or a
U.S. account to which you made payments during the year that do not
reach the applicable reporting threshold for any applicable Form 1099)
reported pursuant to an election described in Regulations section
1.1471-4(d)(5)(i).
All amounts
(including $0)
January 31**
Aggregated direct sales of consumer goods for resale.
$5,000 or more
Payments for services performed for a trade or business by people not
treated as its employees (including payments reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)).
Examples: fees to subcontractors or directors and golden parachute
payments.
$2,000**** or more
Aggregated direct sales of consumer goods for resale.
$5,000 or more
January 31
January 31
Original Issue Discount Original issue discount (including amounts reported pursuant to an
election described in Regulations section 1.1471-4(d)(5)(i)(A) or
reported as described in Regulations section 1.1471-4(d)(2)(iii)(A));
market discount subject to an election under section 1278(b). OID on
U.S. Treasury obligations and tax-exempt OID are also reported on this
form. Stated interest (other than stated interest that is OID) may be
reported on this form.
$10 or more
February 28*
January 31**
1099-PATR
Taxable Distributions
Received From
Cooperatives
$10 or more
February 28*
January 31
1099-Q
Payments From
Earnings from qualified tuition programs and Coverdell ESAs.
Qualified Education
Programs (Under
Sections 529 and 530)
All amounts
February 28*
January 31
1099-QA
Distributions From
ABLE Accounts
Distributions from ABLE accounts.
All amounts
February 28
January 31
1099-R
Distributions From
Pensions, Annuities,
Retirement or
Profit-Sharing Plans,
IRAs, Insurance
Contracts, etc.
Distributions from retirement or profit-sharing plans, any IRA, insurance
contracts, and IRA recharacterizations (including payments reported
pursuant to an election described in Regulations section 1.1471-4(d)(5)
(i)(B) or reported as described in Regulations section 1.1471-4(d)(2)(iii)
(A)).
$10 or more
February 28*
January 31
1099-S
Proceeds From Real
Estate Transactions
Gross proceeds from the sale or exchange of real estate and certain
royalty payments.
Generally, $600 or
more
February 28*
February 15
1099-SA
Distributions From an
HSA, Archer MSA, or
Medicare Advantage
MSA
Distributions from an HSA, Archer MSA, or Medicare Advantage MSA.
All amounts
February 28*
January 31
Distributions from cooperatives passed through to their patrons
including any domestic production activities deduction and certain
pass-through credits.
* The due date is March 31 if filed electronically.
****The amount is adjusted for inflation every year. Go to IRS.gov/InflationAdjustment for the current year inflation-adjusted amount.
Publication 1099 (2026)
31
Guide to Information Returns (continued)
Due date
Form
1099-SB
Title
What to report
Seller’s Investment in
Seller’s investment in a life insurance contract as determined by the
Life Insurance Contract issuer.
Amounts to report
To IRS
To recipient
(unless indicated
otherwise)
All amounts
February 28* (except
as provided in
Regulations section
1.6050Y-3(c))
February 15 (except as
provided in
Regulations section
1.6050Y-3(d)(2))
3921
Exercise of an
Transfer of stock pursuant to the exercise of an incentive stock option
Incentive Stock Option under section 422(b).
Under Section 422(b)
All amounts
February 28*
January 31
3922
Transfer of Stock
Acquired Through an
Employee Stock
Purchase Plan Under
Section 423(c)
Transfer of stock acquired through an employee stock purchase plan
under section 423(c).
All amounts
February 28*
January 31
IRA Contribution
Information
Contributions (including rollover contributions) to any individual
retirement arrangement (IRA), including a SEP, SIMPLE, and Roth IRA;
Roth conversions; IRA recharacterizations; and the fair market value
(FMV) of the account (including information on hard-to-value assets).
All amounts
May 31
(To Participant)
For FMV/RMD/
SIMPLE IRA
contributions,
January 31;
For all other
contributions, May 31
All amounts
May 31
April 30
All amounts
May 31
March 15
All amounts
May 31
(To Participant)
May 31
All Amounts
See form instructions
See form instructions
Generally,
$2,000**** or more;
see the Instructions
for Forms W-2G
and 5754 for special
rules requiring
reporting only when
the winnings
exceed the
applicable reporting
threshold and the
winnings are at
least 300 times the
amount of the wager
February 28*
January 31
5498
5498-ESA
Coverdell ESA
Contribution
Information
Contributions (including rollover contributions) to a Coverdell ESA.
5498-QA
ABLE Account
Contributions
Information
Contributions (including rollover contributions) to an ABLE account.
5498-SA
HSA, Archer MSA, or
Medicare Advantage
MSA Information
Contributions to an HSA (including transfers and rollovers) or Archer
MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage MSA.
5498-TA
Trump Account
Contribution
Information
Contributions (including rollover contributions) to a Trump Account.
W-2G
Certain Gambling
Winnings
Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno,
bingo, slot machines, sweepstakes, wagering pools, poker tournaments,
etc.
* The due date is March 31 if filed electronically.
****The amount is adjusted for inflation every year. Go to IRS.gov/InflationAdjustment for the current year inflation-adjusted amount.
32
Publication 1099 (2026)
Types of Payments
Type of payment
If any filing due date in these instructions falls on a
Saturday, Sunday, or a legal holiday, you will be
considered to have timely filed if you file by the next day
that is not a Saturday, Sunday, or a legal holiday. Legal
holidays for this purpose are legal holidays in the District
of Columbia or a statewide legal holiday where the return
is required to be filed. Also, a leap year does not extend
the filing deadline. Dates of February 28 in these
instructions remain February 28 even in leap years; the
due date does not become February 29.
Type of payment
Report on form
ABLE accounts:
—Contributions . . . . . . . . . . . . . . . . . . . . . . . .
5498-QA
—Distributions . . . . . . . . . . . . . . . . . . . . . . . .
1099-QA
Abandonment . . . . . . . . . . . . . . . . . . . . . . . . .
1099-A
Accelerated death benefits . . . . . . . . . . . . . . . . . .
1099-LTC
Acquisition of control . . . . . . . . . . . . . . . . . . . . .
1099-CAP
Agriculture payments . . . . . . . . . . . . . . . . . . . . .
1099-G
Allocated tips . . . . . . . . . . . . . . . . . . . . . . . . .
W-2
Alternate TAA payments . . . . . . . . . . . . . . . . . . .
1099-G
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Archer MSAs:
—Contributions . . . . . . . . . . . . . . . . . . . . . . . .
5498-SA
—Distributions . . . . . . . . . . . . . . . . . . . . . . . .
1099-SA
Attorney, fees and gross proceeds . . . . . . . . . . . . . .
1099-MISC
Auto reimbursements—employee . . . . . . . . . . . . . . .
W-2
Auto reimbursements—nonemployee . . . . . . . . . . . . .
1099-NEC
Awards—employee . . . . . . . . . . . . . . . . . . . . . .
W-2
Awards—nonemployee . . . . . . . . . . . . . . . . . . . .
1099-NEC
Barter exchange income . . . . . . . . . . . . . . . . . . .
1099-B
Bond tax credit . . . . . . . . . . . . . . . . . . . . . . . .
1097-BTC
Bonuses—employee . . . . . . . . . . . . . . . . . . . . .
W-2
Bonuses—nonemployee . . . . . . . . . . . . . . . . . . .
1099-NEC
Broker transactions . . . . . . . . . . . . . . . . . . . . . .
1099-B
Cancellation of debt . . . . . . . . . . . . . . . . . . . . . .
1099-C
Capital gain distributions . . . . . . . . . . . . . . . . . . .
1099-DIV
Car expense—employee . . . . . . . . . . . . . . . . . . .
W-2
Car expense—nonemployee . . . . . . . . . . . . . . . . .
1099-NEC
Changes in capital structure . . . . . . . . . . . . . . . . . .
1099-CAP
Charitable gift annuities . . . . . . . . . . . . . . . . . . . .
1099-R
Commissions—employee . . . . . . . . . . . . . . . . . . .
W-2
Commissions—nonemployee . . . . . . . . . . . . . . . . .
1099-NEC
Commodities transactions . . . . . . . . . . . . . . . . . .
1099-B
Compensation—employee . . . . . . . . . . . . . . . . . .
W-2
Compensation—nonemployee . . . . . . . . . . . . . . . .
1099-NEC
Contributions of motor vehicles, boats, and airplanes . . . . .
1098-C
Cost of current life insurance protection . . . . . . . . . . . .
1099-R
Coverdell ESA contributions . . . . . . . . . . . . . . . . .
5498-ESA
Coverdell ESA distributions . . . . . . . . . . . . . . . . . .
1099-Q
Crop insurance proceeds . . . . . . . . . . . . . . . . . . .
1099-MISC
Damages . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Death benefits . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Debt cancellation . . . . . . . . . . . . . . . . . . . . . . .
1099-C
Dependent care payments . . . . . . . . . . . . . . . . . .
W-2
Digital asset sales . . . . . . . . . . . . . . . . . . . . . . .
1099-DA
Direct rollovers . . . . . . . . . . . . . . . . . . . . . . . . 1099-Q, 1099-R, 5498
Direct sales of consumer products for resale . . . . . . . . .
1099-MISC,
1099-NEC
Directors’ fees . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Discharge of indebtedness . . . . . . . . . . . . . . . . . .
1099-C
Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-DIV
Donation of motor vehicle . . . . . . . . . . . . . . . . . . .
1098-C
Education loan interest . . . . . . . . . . . . . . . . . . . .
1098-E
Employee business expense reimbursement . . . . . . . . .
W-2
Employee compensation . . . . . . . . . . . . . . . . . . .
W-2
Excess deferrals, excess contributions-distributions . . . . .
1099-R
Exercise of incentive stock option under section 422(b) . . . .
3921
Family leave benefits (paid by states) . . . . . . . . . . . . .
1099-G
Fees—employee . . . . . . . . . . . . . . . . . . . . . . .
W-2
Fees—nonemployee . . . . . . . . . . . . . . . . . . . . .
1099-NEC
Fishing boat crew members proceeds . . . . . . . . . . . .
1099-MISC
Fish purchases for cash . . . . . . . . . . . . . . . . . . . .
1099-MISC
Publication 1099 (2026)
Foreclosures . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign persons’ income . . . . . . . . . . . . . . . . . . .
401(k) contributions . . . . . . . . . . . . . . . . . . . . . .
404(k) dividend . . . . . . . . . . . . . . . . . . . . . . . .
Gambling winnings . . . . . . . . . . . . . . . . . . . . . .
Golden parachute—employee . . . . . . . . . . . . . . . .
Golden parachute—nonemployee . . . . . . . . . . . . . .
Grants—taxable . . . . . . . . . . . . . . . . . . . . . . . .
Health care services . . . . . . . . . . . . . . . . . . . . .
Health savings accounts:
—Contributions . . . . . . . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . . . . . . .
Income attributable to domestic production activities,
deduction for . . . . . . . . . . . . . . . . . . . . . . . .
Income tax refunds—state and local . . . . . . . . . . . . .
Indian gaming profits paid to tribal members . . . . . . . . .
Interest income . . . . . . . . . . . . . . . . . . . . . . . .
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest, mortgage . . . . . . . . . . . . . . . . . . . . . .
IRA contributions . . . . . . . . . . . . . . . . . . . . . . .
IRA distributions . . . . . . . . . . . . . . . . . . . . . . .
Life insurance contract distributions . . . . . . . . . . . . . .
Liquidation—distributions . . . . . . . . . . . . . . . . . .
Loans, distribution from pension plan . . . . . . . . . . . . .
Long-term care benefits . . . . . . . . . . . . . . . . . . . .
Medicare Advantage MSAs:
—Contributions . . . . . . . . . . . . . . . . . . . . . . . .
—Distributions . . . . . . . . . . . . . . . . . . . . . . . .
Medical services . . . . . . . . . . . . . . . . . . . . . . .
Mileage—employee . . . . . . . . . . . . . . . . . . . . . .
Mileage—nonemployee . . . . . . . . . . . . . . . . . . . .
Military retirement . . . . . . . . . . . . . . . . . . . . . . .
Mortgage interest . . . . . . . . . . . . . . . . . . . . . . .
Moving expense . . . . . . . . . . . . . . . . . . . . . . .
Nonemployee compensation . . . . . . . . . . . . . . . . .
Nonqualified deferred compensation:
—Beneficiary . . . . . . . . . . . . . . . . . . . . . . . . .
—Employee . . . . . . . . . . . . . . . . . . . . . . . . .
Nonemployee . . . . . . . . . . . . . . . . . . . . . . . . .
Original issue discount (OID) . . . . . . . . . . . . . . . . .
Tax-exempt OID . . . . . . . . . . . . . . . . . . . . . . . .
Patronage dividends . . . . . . . . . . . . . . . . . . . . .
Payment card transactions . . . . . . . . . . . . . . . . . .
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . .
Points . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Prizes—employee . . . . . . . . . . . . . . . . . . . . . . .
Prizes—nonemployee . . . . . . . . . . . . . . . . . . . . .
Profit-sharing plan . . . . . . . . . . . . . . . . . . . . . . .
Punitive damages . . . . . . . . . . . . . . . . . . . . . . .
Qualified charitable distributions . . . . . . . . . . . . . . .
Qualified longevity annuity contract . . . . . . . . . . . . . .
Qualified plan distributions . . . . . . . . . . . . . . . . . .
Qualified tuition program payments . . . . . . . . . . . . . .
Real estate transactions . . . . . . . . . . . . . . . . . . .
Recharacterized IRA contributions . . . . . . . . . . . . . .
Refund—state and local tax . . . . . . . . . . . . . . . . . .
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reportable policy sale . . . . . . . . . . . . . . . . . . . .
Retirement . . . . . . . . . . . . . . . . . . . . . . . . . .
Roth conversion IRA contributions . . . . . . . . . . . . . .
Rot
This text is long and has been trimmed here. Open the source document for the complete record.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.