# Bulletin No. 2022–27

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A94eb0eba0fae9f1d

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE




Bulletin No. 2022–27
July 5, 2022

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

ADMINISTRATIVE
Rev. Proc. 2022-25, page 3.
This procedure provides specifications for the private
printing of red-ink substitutes for the 2022 revisions of
certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Revenue
Procedure 2021-27 is superseded.

EMPLOYEE PLANS
Rev. Proc. 2022-28, page 65.
The IRS will not issue letter rulings on whether a spinoff/termination transaction that involves excess assets

Finding Lists begin on page ii.

results in an employer reversion under section 4980(c)(2)
of the Code. Rev. Proc. 2022-3 is amplified.

INCOME TAX
Rev. Rul. 2022-12, page 1.
Federal rates; adjusted federal rates; adjusted federal
long-term rate, and the long-term tax exempt rate. For
purposes of sections 382, 1274, 1288, 7872 and other
sections of the Code, tables set forth the rates for July
2022.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

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

July 5, 2022 

Bulletin No. 2022–27

Part I
Section 1274.—
Determination of Issue
Price in the Case of Certain
Debt Instruments Issued for
Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520, 7872.)

Rev. Rul. 2022-12
This revenue ruling provides various prescribed rates for federal income

Annual
AFR
110% AFR
120% AFR
130% AFR

2.37%
2.62%
2.85%
3.09%

AFR
110% AFR
120% AFR
130% AFR
150% AFR
175% AFR

2.99%
3.30%
3.59%
3.90%
4.51%
5.27%

AFR
110% AFR
120% AFR
130% AFR

3.22%
3.54%
3.87%
4.19%

Short-term adjusted AFR
Mid-term adjusted AFR
Long-term adjusted AFR

Bulletin No. 2022–27

tax purposes for July 2022 (the current
month). Table 1 contains the shortterm, mid-term, and long-term applicable federal rates (AFR) for the current
month for purposes of section 1274(d)
of the Internal Revenue Code. Table 2
contains the short-term, mid-term, and
long-term adjusted applicable federal
rates (adjusted AFR) for the current
month for purposes of section 1288(b).
Table 3 sets forth the adjusted federal long-term rate and the long-term
tax-exempt rate described in section
382(f). Table 4 contains the appropriate percentages for determining the

REV. RUL. 2022-12 TABLE 1
Applicable Federal Rates (AFR) for July 2022
Period for Compounding
Semiannual
Short-term
2.36%
2.60%
2.83%
3.07%
Mid-term
2.97%
3.27%
3.56%
3.86%
4.46%
5.20%
Long-term
3.19%
3.51%
3.83%
4.15%

Annual
1.80%
2.27%
2.43%

REV. RUL. 2022-12 TABLE 2
Adjusted AFR for July 2022
Period for Compounding
Semiannual
1.79%
2.26%
2.42%

1

low-income housing credit described
in section 42(b)(1) for buildings placed
in service during the current month.
However, under section 42(b)(2), the
applicable percentage for non-federally subsidized new buildings placed
in service after July 30, 2008, shall not
be less than 9%. Table 5 contains the
federal rate for determining the present
value of an annuity, an interest for life
or for a term of years, or a remainder
or a reversionary interest for purposes
of section 7520. Finally, Table 6 contains the blended annual rate for 2022
for purposes of section 7872.

Quarterly

Monthly

2.35%
2.59%
2.82%
3.06%

2.35%
2.59%
2.81%
3.05%

2.96%
3.26%
3.54%
3.84%
4.44%
5.17%

2.95%
3.25%
3.53%
3.83%
4.42%
5.14%

3.18%
3.49%
3.81%
4.13%

3.17%
3.48%
3.80%
4.11%

Quarterly
1.79%
2.25%
2.41%

Monthly
1.78%
2.25%
2.41%

July 5, 2022

REV. RUL. 2022-12 TABLE 3
Rates Under Section 382 for July 2022
Adjusted federal long-term rate for the current month
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)

2.43%
2.43%

REV. RUL. 2022-12 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for July 2022
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July
30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit
7.72%
Appropriate percentage for the 30% present value low-income housing credit
3.31%
REV. RUL. 2022-12 TABLE 5
Rate Under Section 7520 for July 2022
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a
remainder or reversionary interest

3.60%

REV. RUL. 2022-12 TABLE 6
Blended Annual Rate for 2022
Section 7872(e)(2) blended annual rate for 2022

Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12, page 1.

Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12 page 1.

Section 382.—Limitation
on Net Operating Loss
Carryforwards and
Certain Built-In Losses
Following Ownership
Change
The adjusted applicable federal long-term rate
is set forth for the month of July 2022. See Rev.
Rul. 2022-12, page 1.

1.40%

Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12, page 1.

Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term rates are set
forth for the month of July 2022. See Rev. Rul.
2022-12, page 1.

Section 482.—Allocation
of Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12, page 1.

Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12, page 1.

Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term,
mid-term, and long-term rates are set forth for the
month of July 2022. See Rev. Rul. 2022-12, page 1.

Section 7520.—Valuation
Tables
The adjusted applicable federal short-term,
mid-term, and long-term rates are set forth for the
month of July 2022. See Rev. Rul. 2022-12, page 1.

Section 7872.—Treatment
of Loans With BelowMarket Interest Rates
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
July 2022. See Rev. Rul. 2022-12, page 1.

July 5, 2022

2

Bulletin No. 2022–27

Part III
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098,
1099, 5498, and Certain Other Information Returns.
Forms and instructions. (Also, Part 1, Sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 853A, 892, 1400Z-1,
1400Z–2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U,
6050W, 6050X, 6050Y, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4, 1.6043-4, 1.60442, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1, 1.6050H-1, 1.6050H-2,
1.6050J-1T, 1.6050N-1, 1.6050P-1, 1. 6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y-2, 1.6050Y-3.)

Rev. Proc. 2022-25
TABLE OF CONTENTS
Part 1 – GENERAL INFORMATION
Section 1.1 – Overview of Revenue Procedure 2022-25 /What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Section 1.2 – Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921,
3922, 5498, W-2G, and 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES A OF
FORMS 1098, 1099, 3921, 3922, AND 5498 (ALL FILED WITH THE IRS)
Section 2.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Part 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)
Section 3.1 – General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Section 3.2 – Specifications for Copy A of Form W-2G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Part 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND FORM RECIPIENT COPIES
Section 4.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Section 4.2 – Composite Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Section 4.4 – Required Legends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Section 4.5 – Miscellaneous Instructions for Copies B, C, D, E, 1, and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Section 4.6 – Electronic Delivery of Recipient Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Part 5 – ADDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097- BTC, 1098, 1099, 5498,
W-2G, AND 1042-S
Section 5.1 – Paper Substitutes for Form 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Section 5.3 – Ordering Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Section 5.4 – Effect on Other Revenue Procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Part 6 – EXHIBITS
Section 6.1 – Exhibits of Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

Bulletin No. 2022–27

3

July 5, 2022

Part 1
General Information

Section 1.1 – Overview of Revenue Procedure 2022-25 /What’s New

1.1.1
Purpose

1.1.2
Which Forms
Are Covered?

July 5, 2022

The purpose of this revenue procedure is to set forth the 2022 requirements for:
•

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

•

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

•

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

This revenue procedure contains specifications for these information returns:
Form

Title

1096

Annual Summary and Transmittal of U.S. Information Returns

1097-BTC

Bond Tax Credit

1098

Mortgage Interest Statement

1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

1098-E

Student Loan Interest Statement

1098-F

Fines, Penalties, and Other Amounts

1098-MA

Mortgage Assistance Payments

1098-Q

Qualifying Longevity Annuity Contract Information

1098-T

Tuition Statement

1099-A

Acquisition or Abandonment of Secured Property

1099-B

Proceeds From Broker and Barter Exchange Transactions

1099-C

Cancellation of Debt

1099-CAP

Changes in Corporate Control and Capital Structure

1099-DIV

Dividends and Distributions

1099-G

Certain Government Payments

1099-H

Health Coverage Tax Credit (HCTC) Advance Payments

1099-INT

Interest Income

1099-K

Payment Card and Third Party Network Transactions

1099-LS

Reportable Life Insurance Sale

1099-LTC

Long-Term Care and Accelerated Death Benefits

1099-MISC

Miscellaneous Information

1099-NEC

Nonemployee Compensation

1099-OID

Original Issue Discount

1099-PATR

Taxable Distributions Received From Cooperatives

1099-Q

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

4

Bulletin No. 2022–27

Form

1.1.3
Scope

Title

1099-QA

Distributions From ABLE Accounts

1099-R
1099-S

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.
Proceeds From Real Estate Transactions

1099-SA

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

1099-SB

Seller's Investment in Life Insurance Contract

3921

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

3922
5498

Transfer of Stock Acquired Through An Employee Stock Purchase Plan
Under Section 423(c)
IRA Contribution Information

5498-ESA

Coverdell ESA Contribution Information

5498-QA

ABLE Account Contribution Information

5498-SA

HSA, Archer MSA, or Medicare Advantage MSA Information

W-2G

Certain Gambling Winnings

1042-S

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

For purposes of this revenue procedure, a substitute form or statement is one that is not published
by the IRS. For a substitute form or statement to be acceptable to the IRS, it must conform to the
official form or the specifications outlined in this revenue procedure. Do not submit any substitute
forms or statements listed above to the IRS for approval. Privately published forms may not state,
“This is an IRS approved form.”
Filers making payments to certain recipients during a calendar year are required by the Internal
Revenue Code (the Code) to file information returns with the IRS for these payments. These filers
must also provide this information to their recipients. In some cases, this also applies to payments
received. See Part 4 for specifications that apply to recipient statements (generally Copy B).
In general, section 6011 of the Code authorizes the Secretary of Treasury to publish regulations
that require filers to file information returns according to those regulations and the corresponding
forms and instructions. A filer who is required to file 250 or more information returns of any one
type during a calendar year must file those returns electronically.
Caution. Financial institutions that are required to report payments made under chapter 3 or 4
must file Forms 1042-S electronically, regardless of the number of returns required to be filed.
Note. If you file electronically, do not file the same returns on paper.
Filers required to file fewer than 250 returns of any one type during a calendar year are encouraged
to file the information returns electronically. See the requirements for filing information returns
(and providing a copy to a payee) in the 2022 General Instructions for Certain Information Returns
and the 2022 Instructions for Form 1042-S. In addition, see the current revision of Publication
1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and
W-2G, for electronic filing through the IRS FIRE system.

Bulletin No. 2022–27

5

July 5, 2022

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call
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via
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Internet
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mccirp@irs.gov.
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IRS/IRB
doesnot
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See
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information
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for
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on
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for information
information on
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For
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taxinformation
information
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to business
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returns
or accounts,
accounts,
call
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returnsreturns
or accounts,
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For
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to business
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call can
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800-829-4933.
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800-829-4933.
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tax
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to order
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forms and
and publications.
publications.
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questions or
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Publication
1179, 1179,
such assuch
issuesasarising
Further
information
impacting
Publication
issuesafter its final
Further
information
impacting
Publication
1179, such
such as
as issues
issues
release,
will
be
posted
on
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at
IRS.gov/pub1179.
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information
impacting
Publication
1179,
arising after
its final impacting
release, will
be posted1179,
on IRS.gov
at issues
IRS.gov/
TIP Further
information
Publication
such
as
arising after
after its
its final
final release,
release, will
will be
be posted
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IRS.gov/
TIP pub1179.
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The following changes have been made to this year’s revenue procedure. For
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following
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revenue procedure.
procedure.
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further information
The
following
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listed
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The
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these
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instructions.
developing
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instructions.
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2022 of
, asForms
an alternative
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Information
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Section
2102 of
of the
the Taxpayer
Taxpayer
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2102
First
Act
(FIRE)
system.
See Part
FForms
in the
General
Instructions
for allow
Certain
Information
Returns
for 2022
the
IRS
is
developing
an
Internet
portal
that
will
taxpayers
to
Electronic
filing
of
Forms
1099.
Under
Section
2102
of
the
Taxpayer
First
Act
the
IRS
is
developing
an
Internet
portal
that
will
allow
taxpayers
to
go
IRS.gov
forfile
additional
and
updates.
theto IRS
is developing
aninformation
Internet
portal
that will
allow
taxpayers
to
electronically
Forms
1099
after
December
31,allow
2022taxpayers
, as an alternative
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the
IRS is developing
an Internet
portal
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Forms
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after
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2022 ,, as
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!!
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1.1.5
1.1.5 New
1.1.5
What’s
1.1.5
1.1.5
What’s New
New
What’s
What’s New
What’s New

Form1098F.

July 5, 2022

6

3
33
3

Bulletin No. 2022–27

Continuous use conversion. Forms 1098, 1099-A, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099K, 1099-MISC, 1099-NEC, and 1099-S and their instructions have been converted from annual
updates to continuous use. The form and its instructions will be updated as needed.
Form 1099-DIV new box 11. The “FATCA filing requirement” checkbox has been assigned
box number 11. Subsequently, box numbers 11 through 15 have been renumbered 12 through 16,
respectively.
Form 1099-MISC new box 13. The “FATCA filing requirement” checkbox has been assigned
box number 13. Subsequently, box numbers 13 through 17 have been renumbered 14 through 18
respectively.
Exhibits. All of the exhibits in this publication were updated to include all of the 2022 revisions
of those forms that have been revised.
Editorial changes. We made editorial changes throughout, including updated references.
Redundancies were eliminated as much as possible.
Available Instructions
In addition to the general instructions, which contain general information concerning Forms
1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, specific form instructions are provided
separately. Use the instructions to prepare acceptable substitutes of the official IRS forms to file
information returns with the IRS.

Bulletin No. 2022–27

•

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 Forms 1099-A and 1099-C.

•

Instructions for Form 1099-B.

•

Instructions for Form 1099-CAP.

•

Instructions for Form 1099-DIV.

•

Instructions for Form 1099-G.

•

Instructions for Form 1099-H.

•

Instructions for Forms 1099-INT and 1099-OID.

•

Instructions for Form 1099-K.

•

Instructions for Form 1099-LS.

•

Instructions for Form 1099-LTC.

7

July 5, 2022

•

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 Form 1099-SB.

•

Instructions for Forms 3921 and 3922.

•

Instructions for Form 5498-ESA.

•

Instructions for Forms W-2G and 5754.

You can also obtain the latest developments for each of the forms and instructions listed here by
visiting their information pages at IRS.gov. See the separate instructions for each form on the
webpage via the link.

Section 1.2 – Definitions

1.2.1
Form Recipient

Form recipient means the person to whom you are required by law to furnish a copy of the official
form or information statement. The form recipient may be referred to by different names on various
Forms 1099 and related forms (beneficiary, borrower, debtor, donor, employee, filer, homeowner,
insured, participant, payee, payer, payer/borrower, payment recipient, policyholder, seller,
shareholder, student, transferor, or, in the case of Form W-2G, the winner). See Section 1.3.4.

1.2.2
Filer

Filer means the person or organization required by law to file with the IRS a form listed in
Section 1.1.2 with the IRS. A filer may be a payer, creditor, payment settlement entity, recipient
of mortgage or student loan interest payments, educational institution, broker, barter exchange,
person reporting real estate transactions; a trustee or issuer of any educational or ABLE Act
savings account, individual retirement arrangement, or medical savings account; a lender who
acquires an interest in secured property or who has reason to know that the property has been
abandoned; a corporation reporting a change in control and capital structure or transfer of stock
to an employee; certain donees of motor vehicles, boats, and airplanes; or an acquirer or issuer of
a life insurance contract.

1.2.3
Substitute Form

Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2 that
completely conforms to the provisions in this revenue procedure.

1.2.4
Substitute Form Recipient
Statement (recipient
statement)

Substitute form recipient statement means a paper or electronic statement of the information
reported on a form listed in Section 1.1.2. For the remainder of this revenue procedure, we will

July 5, 2022

8

Bulletin No. 2022–27

refer to this as a recipient statement. This statement must be furnished to a person (form recipient),
as defined under the applicable provisions of the Code and the applicable regulations.

1.2.5
Composite Substitute
Statement

Composite substitute statement means one in which two or more required statements (for example,
Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document. However, each
statement must be designated separately and must contain all the requisite Form 1099 information
except as provided under Section 4.2. A composite statement may not be filed with the IRS.

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922,
5498, W-2G, and 1042-S

1.3.1
Introduction

Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,
W-2G, and 1042-S that completely conform to the specifications listed in this revenue procedure
may be privately printed and filed as returns with the IRS. The reference to the Department of the
Treasury– Internal Revenue Service should be included on all such forms.
If you are uncertain of any specification and want it clarified, you may submit a letter citing the
specification, stating your understanding and interpretation of the specification, and enclosing an
example of the form (if appropriate) to:
Internal Revenue Service
Attn: Substitute Forms Program
SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW Room 6554
Washington, DC 20224
Note. Allow at least 30 days for the IRS to respond.
You may also contact the Substitute Forms Program via email at substituteforms@irs.gov. Please
enter “Substitute Forms” on the Subject Line.
Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are subject to annual
review and possible change. Therefore, filers are cautioned against overstocking supplies of
privately printed substitutes.

1.3.2
Logos, Slogans, and
Advertisements

Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos,
slogans, and advertisements may not be recognized as important tax documents. A payee may
not recognize the importance of the payee copy for tax reporting purposes due to the use of
logos, slogans, and advertisements. Accordingly, the IRS has determined that logos, slogans, and
advertising are not allowed on the payee copies of the above forms, on Copy A filed with the IRS,
or on Form 1096, with the following exceptions:
•

Bulletin No. 2022–27

The exact name of the payer, broker, or agent, primary trade name, trademark, service mark,
or symbol of the payer, broker, or agent, an embossment or watermark on the information
return and payee copies that is a representation of the name, a primary trade name, trademark,
service mark, or symbol of the payer, broker, or agent, that is;

9

July 5, 2022

•

Presented in any typeface, font, stylized fashion, or print color normally used by the payer,
broker, or agent, and used in a non-intrusive manner; and

•

As long as these items do not materially interfere with the ability of the recipient to recognize,
understand, and use the tax information on the payee copies.

The IRS e-file logo on the IRS official payee copies may be included, but it is not required, on any
of the substitute form copies.
The information return and payee copies must clearly identify the payer’s name associated with
its employer identification number.
Logos and slogans may be used on permissible enclosures, such as a check or account statement,
other than information returns and payee copies.
If you have comments about the restrictions on including logos, slogans, and advertising on
information returns and payee copies, send your comments to:
Internal Revenue Service
Attn: Substitute Forms Program SE:W:CAR:MP:P:TP
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224
or email them to substituteforms@irs.gov.

1.3.3
Copy A Specifications

Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to
layout and content. Proposed substitutes for Copy A that do not conform to the specifications in
this revenue procedure are not acceptable. Further, if you file such forms with the IRS, you may be
subject to a penalty for failure to file a correct information return under section 6721 of the Code.
The amount of the penalty is based on when you file the correct information return.
Penalties. The amounts of the penalty for returns required to be filed in 2023 is shown in Part
OPenalties in the 2022 General Instructions for Certain Information Returns.

1.3.4
Copy B and Copy C
Specifications

July 5, 2022

Copy B and Copy C of the following forms must contain the information in Part 4 to be considered
a “statement” or “official form” under the applicable provisions of the Code. The format of this
information is at the discretion of the filer with the exception of the location of the tax year, form
number, form name, and the information for composite Form 1099 statements as outlined under
Section 4.2.

10

Bulletin No. 2022–27

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

Recipient

1098
1098-C
1098-E; 1099-A
1098-F
1098-MA
1098-Q
1098-T
1099-C
1099-CAP
1099-K
1099-LS
1099-LTC
1099-R; W-2G

For Payer/Borrower
For Donor
For Borrower
For Payer
For Homeowner
For Participant
For Student
For Debtor
For Shareholder
For Payee
For Payment Recipient
For Policyholder
Copy B may be required to be attached to the filer's
federal income tax return.
For Transferor
For Seller
For Recipient

1099-S
1099-SB
All remaining Forms 1099;
1097-BTC;1042-S
3921; 3922
5498; 5498-SA
5498-QA; 5498-ESA

For Employee
For Participant
For Beneficiary

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

Recipient

1097-BTC
1098
1098-C
1042-S; 1098-E
1098-F; 1098-MA; 1098-T; 1099-K
1098-Q
1099-CAP; 3921; 3922
1099-LTC
1099-QA
1099-R
All other Forms 1099
5498
5498-ESA; 5498-SA
5498-QA
W-2G

For Payer
For Recipient/Lender
For Donor’s Records
For Recipient
For Filer
For Issuer
For Corporation
For Insured
For Payer
For Recipient’s Records
See Section 4.5.2
For Trustee or Issuer
For Trustee
For Issuer
For Winner’s Records

Note. On Copy C, Form 1099-LTC, you may reverse the locations of the policyholder’s and the
insured’s name, street address, city, state, and ZIP code for easier mailing.

Bulletin No. 2022–27

11

July 5, 2022

Part 2
Specifications for Substitute Forms 1096 and Copies A of
Forms 1098, 1099, 3921, 3922, and 5498 (All Filed With the IRS)

Section 2.1 – Specifications

2.1.1
Online Fillable Forms

Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1098–F, 1098-MA, 1099-A,
1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA
received and processed by the IRS each year, these forms have been converted to fillable online
PDFs.
Note. The instructions for substitute Forms 1042-S, also a fillable online format, are found
separately in Part 5.
These forms in their fillable format can be found at IRS.gov/formspubs.
All the instructions regarding the substitute forms found in Part 1, and Sections 2.1.2, 2.1.7, 2.1.9,
and 2.1.10, and the remainder of this publication, unless specified differently immediately below,
remain in effect if you are going to produce the online fillable forms as paper or online substitute
forms.
•

Copy A of privately printed substitutes of the forms listed above must be exact replicas of
the official forms with respect to layout and content. Use the official form, found on IRS.
gov, printed actual size on an 8½ inches by 11 inches sheet of paper. The forms will print
one to a page.

•

All printing must be in high quality nongloss black ink.

•

Paper for Copy A must be white chemical wood bond, or equivalent, 20 pounds (basis 17 x
22-500), plus or minus 5% (0.05); or offset book paper, 50 pounds (basis 25 x 38-500). No
optical brighteners may be added to the pulp or paper during manufacture. The paper must
consist of principally bleached chemical wood pulp or recycled printed paper. It must also
be suitably sized to accept ink without feathering.

Note. If you want to print the forms as they formerly appeared to save paper, with the exception of
Forms 1097-BTC (printed 2-to-a-page) and 1098-C (single form page), they are all printed 3-to-apage. Follow the 3-to-a-page measurements in Section 6. Form 1098-C can be found at IRS.gov/
Form1098C. Print the form to actual size, no scaling.

2.1.2
General Requirements

July 5, 2022

Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in nonreflective
black carbon-based ink in print positions 15 through 19 using an optical character recognition
(OCR) A font. The checkboxes to the right of the form identifying numbers must be 10-point
boxes. The “VOID” checkbox is in print position 25 (1.9 inches from left vertical line of the
form). The “CORRECTED” checkbox is in print position 33 (2.7 inches from left vertical line of
the form). Measurements are generally from the left edge of the paper, not including the perforated
strip.

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Bulletin No. 2022–27

The substitute form Copy A must be an exact replica of the official IRS form with respect to layout
and content. To determine the correct form measurements, see Exhibits A through CC at the end
of this publication.
Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are
permitted on the back of a mailer top envelope ply.
Use of chemical transfer paper for Copy A is acceptable.
The Government Printing Office (GPO) symbol must be deleted.

2.1.3
Color and Paper Quality

Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP
Code 0-25, dated November 29, 1978, must be white 100% bleached chemical wood, OCR bond
produced in accordance with the following specifications.
Note. Reclaimed fiber in any percentage is permitted provided the requirements of this standard
are met.
Acidity: Ph value, average, not less than

4.5

Basis Weight: 17 x 22-500 cut sheets

18-20

Metric equivalent–g/m

75

2

A tolerance of ±5 pct. is allowed.
Stiffness: Average, each direction, not less than-milligrams

50

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

40

Opacity: Average, not less than-percent

82

Thickness: Average-inch

0.0038

Metric equivalent-mm

0.097

A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot vary
more than 0.0004 inch (0.0102 mm) from one edge to the other.
Porosity: Average, not less than-seconds

10

Finish (smoothness): Average, each side-seconds

20-55

For information only, the Sheffield equivalent-units

170-100

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

2.1.4
Chemical Transfer Paper

8

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

Only chemically backed paper is acceptable for Copy A. Front and back chemically treated
paper cannot be processed properly by machine.

•

Carbon-coated forms are not permitted.

•

Chemically transferred images must be black.

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

Bulletin No. 2022–27

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July 5, 2022

2.1.5
Printing

All print on Copy A of Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA, 1098-Q,
1098-T, 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-MISC,
1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SB, 3921, 3922, 5498, and
the print on Form 1096 above the statement, “Return this entire page to the Internal Revenue
Service. Photocopies are not acceptable.” must be in Flint J-6983 red OCR dropout ink or an exact
match. However, the 4-digit form identifying number must be in nonreflective carbon-based black
ink in OCR A font.
The shaded areas of any substitute form should generally correspond to the format of the official
form.
The printing for the Form 1096 jurat statement and the text that follows may be in any shade or
tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096,
where it will not bleed through and interfere with scanning.
Note. The instructions on the front and back of Form 1096, which include filing addresses, must
be printed.
Separation between fields must be 0.1 inch.
Other printing requirements are discussed in Sections 2.1.5 through 2.1.9.

2.1.6
OCR Specifications

You must initiate, or have, a quality control program to assure OCR ink density. Readings will be
made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%
(0.80). Black ink must not have a reflectance greater than 15% (0.15). These readings are based
on requirements of the “BancTec IntelliScan XDS” Optical Scanner using Flint J-6983 red OCR
dropout ink or an exact match.
The following testers and ranges are acceptable:
Important information: The forms produced under these specifications must be guaranteed to
function properly when processed through High Speed Scan-Optics 9000 mm scanners. Forms
require precision spacing, printing, and trimming.
Density readings on the solid J-6983 (red) must be between the ranges of 0.95 to 0.90. The optimal
scanning range is 0.93. Density readings on the solid black must be between the ranges of 112 to
108. The optimal scanning range is 110.
Note. The readings are taken using an Ex-Rite 500 series densitometer, in Status T with Absolute
or – paper setting under an Illuminate 5000 Kelvin Watt Light. You must maintain print contrast
specification of ink and densitometer reflectivity reading throughout the entire production run.

July 5, 2022

•

MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth
PCM-II tester on the “C” scale must range from .01 minimum to .06 maximum.

•

Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red
(IR) scale must range from .12 minimum to .21 maximum. White calibration disc must be
100%. Sensitivity must be set at one (1).

14

Bulletin No. 2022–27

•

Alternative testers must be approved by the IRS to establish tested PCS values. You may
obtain approval by writing to the following address:
Commissioner of Internal Revenue
Attn: SE:W:CAR:MP:P:TP
Business Publishing – Tax Products
1111 Constitution Ave. NW
Room 6554
Washington, DC 20224

2.1.7
Typography

Type must be substantially identical in size and shape to the official form. All rules are either 1/2point or 3/4-point. Rules must be identical to those on the official IRS form.
Note. The form identifying number must be nonreflective carbon-based black ink in OCR A font.

2.1.8
Dimensions

Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single page
(3-to-a-page), 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.
Exceptions. Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099MISC, 1099-OID, 1099-R, and 5498 contain two copies on a single page (2-to-a-page). Forms
1098-C and 1042-S are single-page documents.
There is a 0.33 inch top margin from the top of the corrected box, and a 0.2 to 0.25 inch right
margin, with a +/- 1/20 (0.05) inch tolerance for the right margin. If the right and top margins are
properly aligned, the left margin for all forms will be correct. All margins must be free of print.
See Exhibits A through CC in Part 6 for correct form measurements.
These measurements are constant for certain Forms 1098, 1099, and 5498. These measurements
are shown only once in this publication, on Form 1097-BTC (Exhibit B) 2-to-a-page and on Form
1098-E (Exhibit E) 3-to-a-page.
Exceptions to these measurements, and form-specific measurements are shown on the rest of the
exhibits.
The depth of the individual trim size of each 3-to-a-page form must be 3 2/3 inches, the same
depth as the official form, unless otherwise indicated.
The depth of the individual trim size of each 2-to-a-page form is 5 1/2 inches.

2.1.9
Perforation

Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute forms must be
perforated at each 11 inches page depth. No perforations are allowed between forms on the Copy
A page.
Exception. Copy A of Form W-2G may be perforated.

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July 5, 2022

The words “Do Not Cut or Separate Forms on This Page” must be printed using Flint J-6983 red
OCR dropout ink or an exact match (see section 2.1.5, earlier) between the 3-to-a-page or 2-to-apage. This statement should not be included after the last form on the page.
Separations are required between all the other individual copies (Copies B and C, and Copies 1
and 2 of Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099OID, 1099-R, and Copy D for Forms 1099–LS, 1099-LTC, 1099-R, and 1042-S) in the set. Any
recipient copies printed on a single sheet of paper must be easily separated. The best method of
separation is to provide perforations between the individual copies. Each copy should be easily
distinguished, whatever method of separation is used.
Note. Perforation does not apply to printouts of copies that are furnished electronically to recipients
(as described in Regulations section 31.6051-1(j)). However, these recipients should be cautioned
to carefully separate any copies. See Section 4.6.1, later, for information on electronically
furnishing statements to recipients.

2.1.10
Required Inclusions/
Exclusions

You must include the OMB Number on Copies A and Form 1096 in the same location as on the
official form.
The following Privacy Act and Paperwork Reduction Act Notice phrases must be printed on Copy
A of the forms as follows. It must also be printed on the Copy C, D, or E of the form retained by
the filer.
•

“For Privacy Act and Paperwork Reduction Act Notice, see the current version of the
General Instructions for Certain Information Returns” on Forms 3921 and 3922.

•

“For more information and the Privacy Act and Paperwork Reduction Act Notice, see
the 2022 General Instructions for Certain Information Returns” on Form 1096.

•

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

•

“For Privacy Act and Paperwork Reduction Act Notice, see the 2022 General Instructions
for Certain Information Returns” must be printed on all other forms listed in Section 1.1.2.

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

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

•

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

The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead, the employer
identification number (EIN) or the vendor code of the form’s printer must be entered in place
of the Catalog Number (Cat. No.). The 4-digit vendor code, preceded by four zeros and a slash,
for example, 0000/9876, must appear in 12-point Arial font, or a close approximation, on Copy
A only of Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G. The vendor code
is used to identify the forms producer. Vendor codes can be obtained free of charge from the
National Association of Computerized Tax Processors (NACTP) via email at president@nactp.
org. The use of a vendor code is recommended.
Note. Vendor codes from the NACTP are required by those companies producing the 1099 family
of forms (Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G) as part of a product

July 5, 2022

16

Bulletin No. 2022–27

for resale to be used by multiple issuers. Issuers developing 1099 family forms to be used only for
their individual company do not require a vendor code.
The Cat. No. shown on the forms is used for IRS distribution purposes and should not be printed
on any substitute forms.
The form must not contain the statement “IRS approved” or any similar statement.

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

2.2.1
Recipient Information

The form recipient’s name, street address, city, state, ZIP code, and telephone number (if required)
should be typed or machine printed in black ink in the same format as shown on the official IRS
form. The city, state, and ZIP code must be on the same line.
The following rules apply to the form recipient’s name(s).
•

The name of the appropriate form recipient must be shown on the first or second name line
in the area provided for the form recipient’s name.

•

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

•

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

•

If multiple recipients’ names are required on the form, enter on the first name line the
recipient name that corresponds to the recipient taxpayer identification number (TIN) shown
on the form. Place the other form recipients’ names on the second name line (only 2 name
lines are allowable).

Because certain states require that trust accounts be provided in a different format, filers should
generally provide information returns reflecting payments to trust accounts with the:
•

Trust’s employer identification number (EIN) in the recipient’s TIN area,

•

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

•

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

Although handwritten forms will be accepted, the IRS prefers that filers type or machine print
data entries. Also, filers should insert data as directed by shading, or in the middle of blocks, well
separated from other printing and guidelines, and take measures to guarantee clear, dark black,
sharp images. Photocopies are not acceptable.
Truncating payee identification number on payee statements. Where permitted, filers may
truncate a payee’s identification number (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification number (ATIN), or employer
identification number (EIN)) on the payee statement (including substitute and composite substitute
statements) furnished to the payee in paper form or electronically. Generally, the payee statement
is that copy of an information return designated “Copy B” on the form. To truncate where allowed,
replace the first 5 digits of the 9-digit number with asterisks (*) or Xs (for example, an SSN

Bulletin No. 2022–27

17

July 5, 2022

xxx-xx-xxxx would appear on the paper payee statement as ***-**-xxxx or XXX-XX-xxxx). See
Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/2014-31_IRB#TD-9675.
Caution. Recipient TINs must not be truncated on Copy A filed with the IRS.

2.2.2
Account Number Box

Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for an account
number designation when required by the official IRS form. The account number is required if you
have multiple accounts for a recipient for whom you are filing more than one information return
of the same type. Additionally, the IRS encourages you to include the recipients’ account numbers
on paper forms if your system of records uses the account number rather than the name or TIN
for identification purposes. Also, the IRS will include the account number in future notices to you
about backup withholding. If you are using window envelopes to mail statements to recipients and
using reduced rate mail, be sure the account number does not appear in the window. The Postal
Service may not accept these for reduced rate mail.
Exception. Form 1098-T can have third-party provider information.

2.2.3
Specifications and
Restrictions

2.2.4
Where To File

July 5, 2022

•

Machine-printed forms should be printed using a 6 lines/inch option, and should be printed
in 10 pitch pica (10 print positions per inch) or 12 pitch elite (12 print positions per inch).
Proportional spaced fonts are unacceptable.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single sheet before they are filed with the IRS. The size specified
does not include pin feed holes. Pin feed holes must not be present on forms filed with the
IRS.

•

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

•

Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special
characters in the numbered money boxes. Exception. Use decimal points to indicate dollars
and cents (for example, 2000.00 is acceptable).

•

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

•

Do not fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed to the IRS. Mail
these forms flat in an appropriately sized envelope or box. Folded documents cannot be
readily moved through the machine used in IRS processing.

•

Do not staple Forms 1096 to the transmitted returns. Any staple holes near the return code
number may impair the IRS’s ability to machine scan the type of documents.

•

Do not type other information on Copy A.

•

Do not cut or separate the individual forms on the sheet of forms of Copy A (except Forms
W-2G).

Mail completed paper forms to the IRS service center shown in the Instructions for Form 1096 and
in the 2022 General Instructions for Certain Information Returns. Specific information needed to
complete the forms mentioned in this revenue procedure are given in the specific form instructions.

18

Bulletin No. 2022–27

A chart showing which form must be filed to report a particular payment is included in the 2022
General Instructions for Certain Information Returns.
Part 3
Specifications for Substitute Form W-2G (Filed With the IRS)

Section 3.1 – General

3.1.1
Purpose

The following specifications give the format requirements for substitute Form W-2G (Copy A
only), which is filed with the IRS.
A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy A”).
The substitute form must be an exact replica of the official form with respect to layout and content.

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

3.2.1
Substitute Form W-2G
(Copy A)

You must follow these specifications when printing substitute Copy A of the Form W-2G.
Caution. The payee’s TIN (SSN, ITIN, ATIN, or EIN) must not be truncated on Copy A of Form
W2-G.
Item
Paper Color and
Quality

Ink Color and
Quality
Typography

Dimensions

Bulletin No. 2022–27

Substitute Form W-2G (Copy A)
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pounds (basis 17 x 22-500), plus or minus 5% (0.05). The paper
must consist substantially of bleached chemical wood pulp. It must
be free from unbleached or ground wood pulp or post-consumer
recycled paper. It must also be suitably sized to accept ink without
feathering.
All printing must be in a high quality nongloss black ink.
The type must be substantially identical in size and shape to the official form.
All rules on the document are either 1/2 point (0.007 inch), 1 point (0.015
inch), or 3 point (0.045). Vertical rules must be parallel to the left edge of the
document; horizontal rules to the top edge.
The official form is 8 inches wide x 51/2 inches deep, exclusive of a snap
stub. Any substitute Copy A can be between 8 inches and 81/2 inches
wide by 5 inches deep. The snap feature is not required on substitutes. All
margins must be free of print. There is a 0.33 inch top margin from the top
of the corrected box, and a 1/2 inch left margin. If the top and left margins
are properly aligned, the right margin for all forms will be correct. If the
substitute forms are in continuous or strip form, they must be burst and
stripped to conform to the size specified for a single form.

19

July 5, 2022

Item

Substitute Form W-2G (Copy A)

Hot Wax and Cold
Carbon Spots

Hot wax and cold carbon spots are not permitted on any of the
internal form plies. These spots are permitted on the back of a mailer
top envelope ply.
The Government Printing Office (GPO) symbol must not be printed
on substitute Forms W-2G. Instead, the employer identification
number (EIN) of the form’s printer must be printed in the bottom
margin on the face of each individual Copy A on a sheet. The
form must not contain the statement “IRS approved” or any similar
statement.
The Catalog Number (Cat. No.) shown on Form W-2G is used for
IRS distribution purposes and should not be printed on any substitute
forms.

Printer’s Symbol

Catalog Number

Part 4
Substitute Statements to Form Recipients and Form Recipient Copies

Section 4.1 – Specifications

4.1.1
Introduction

If you do not use the official IRS form to furnish statements to recipients, you must furnish an
acceptable substitute statement. Information presented in substitute statements should be in a
point size large enough to be easily read by recipients. To be acceptable, your substitute statement
must comply with the rules in this Part. If you are furnishing a substitute form, see Regulations
sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements
must be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and
1099-PATR, and Form 1099-MISC, or 1099-S for royalties. Generally, information returns may
be furnished electronically with the consent of the recipient. See Section 4.6.1.
Note. A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a statement to
the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement required by
those regulations is not subject to the requirements outlined in this section.

4.1.2
Substitute Statements to
Recipients for Certain
Forms 1099-B, 1099- DIV,
1099-INT, 1099-OID, and
1099-PATR

The rules in this section apply to Form 1099-B, 1099-DIV (except for section 404(k) dividends),
1099-INT (except for interest reportable under section 6041), 1099-OID, and 1099-PATR only.
You may furnish form recipients with Copy B of the official Form 1099 or a substitute Form 1099
(recipient statement) if it contains the same information as the official IRS form (such as aggregate
amounts paid to the form recipient, any backup withholding, the name, address, and TIN of the
person making the return, and any other information required by the official form). Information not
required by the official form should not be included on the substitute form except for state income
tax withholding information. But see Section 4.3 regarding additional information that may be
included on substitute and composite Forms 1099-B, such as basis for noncovered securities.
Note. Many of the information returns now include boxes for providing state withholding
information as part of the official form, with additional copies for convenience. Payers may,
however, provide the state withholding information separately (such as on a separate page or
section) in order to assist the payee with completing a state income tax return that requires the
attachment of any information return that includes state withholding amounts and payer numbers.

July 5, 2022

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Bulletin No. 2022–27

Exception for supplementary information. The substitute form may include supplementary
information that will assist the payee with completing his or her tax return. Such information could
include expense and cost basis factors related to the reporting for widely held fixed investment
trusts (WHFITs), as required under Regulations section 1.671-5. The substitute statement should
disclose to the payee that such supplementary information is not furnished to the IRS. See Section
4.3 for additional requirements when providing supplemental information with the Form 1099-B
that is not furnished to the IRS.
Form 1099-B. For transactions reportable on Form 8949, brokers that use substitute statements
should segregate dispositions of noncovered securities from covered securities, and further
segregate long-term and short-term dispositions of covered securities. They may also segregate
long-term from short-term dispositions of noncovered securities, to the extent that date acquired is
known. For 2022 dispositions, the substitute Forms 1099-B may have up to five separate sections,
each with a heading identifying which securities are included in the list, and each separately
totaled. Each section, after totaling or within the heading for the section, should indicate how to
report the transactions on Form 8949, as indicated.
1.

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

2.

Short-term transactions for which basis is not reported to the IRS—Report on Form 8949,
Part I, with Box B checked.

3.

Long-term transactions for which basis is reported to the IRS—Report on Form 8949, Part
II, with Box D checked.

4.

Long-term transactions for which basis is not reported to the IRS—Report on Form 8949,
Part II, with Box E checked.

5.

Transactions for which basis is not reported to the IRS and for which short-term or long-term
determination is unknown (to Broker). You must determine short-term or long-term based on
your records and report on Form 8949, Part I, with Box B checked, or on Form 8949, Part
II, with Box E checked, as appropriate.

For each section, each transaction may include information not reported to the IRS, such as
basis, date acquired, and gain or loss. Therefore, for short-term dispositions where basis was not
reported to the IRS, basis and date acquired may be shown just as it would be shown for short-term
dispositions where basis was reported to the IRS.
For 2022 dispositions, each of the applicable sections must have Sales Price and Cost or Other
Basis (if known) separately totaled. Net gain or loss, if included for any of the sections, may also
be totaled.
Brokers may also use substitute Form 1099-B for transactions that are not directly reported on
Form 8949. Examples include transactions involving regulated futures contracts, foreign currency
contracts, and section 1256 option contracts. Any additional sections created for this purpose
should be segregated from those transactions directly reportable on Form 8949.
The substitute form requirements in the following paragraphs also apply to Form 1099-B.
Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR. A substitute recipient statement
for Forms 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must comply with the following
requirements.

Bulletin No. 2022–27

21

July 5, 2022

•

Box captions and numbers that are applicable must be clearly identified, using the same
wording and numbering as on the official form.

•

The recipient statement (Copy B) must contain all applicable recipient instructions as
provided on the front and back of the official IRS form. You may provide those instructions
on a separate sheet of paper.

•

The box caption “Federal income tax withheld” must be in boldface type or otherwise
highlighted on the recipient statement.

•

The recipient statement must contain the Office of Management and Budget (OMB) number
as shown on the official IRS form. See Section 5.2.

•

The recipient statement must contain the tax year (for example, 2022), form number (for
example, Form 1099-INT), and form name (for example, Interest Income) of the official
IRS Form 1099. This information must be displayed prominently together in one area of the
statement. For example, the tax year, form number, and form name could be shown in the
upper right part of the statement. Each copy must be appropriately labeled (such as Copy
B, For Recipient). See Section 4.5.2 for applicable labels and arrangement of assembly of
forms. Note. Do not include the words “Substitute for” or “In lieu of” on the recipient
statement.

•

Layout and format of the statement is at the discretion of the filer. However, the IRS
encourages the use of boxes so that the statement has the appearance of a form and can be
easily distinguished from other nontax statements.

•

Each recipient statement of Form 1099-B, 1099-DIV, 1099-INT, 1099-OID, or 1099-PATR
must include the direct access telephone number of an individual who can answer questions
about the statement. Include that telephone number conspicuously anywhere on the recipient
statement.

A mutual fund family may furnish one statement (for example, one piece of paper) on which
it reports the dividend income earned by a recipient from multiple funds within the family of
mutual funds, as required by Form 1099-DIV. However, each fund and its earnings must be stated
separately. The statement must contain an instruction to the recipient that each fund’s dividends
and name, not the name of the mutual fund family, must be reported on the recipient’s tax return.
The statement cannot contain an aggregate total of all funds. In addition, a mutual fund family
may furnish a single statement (as a single filer) for Form 1099-INT, 1099-DIV, or 1099-OID
information (see Section 4.2.1, later). Each fund and its earnings must be stated separately. The
statement must contain an instruction to the recipient that each fund’s earnings and name, not the
name of the mutual fund family, must be reported on the recipient’s tax return. The statement
cannot contain an aggregate total of all funds.
You may enter a total of the individual accounts listed on the statement only if they have been
paid by the same payer. For example, if you are listing interest paid on several accounts by one
financial institution on Form 1099-INT, you may also enter the total interest amount. You may
also enter a date next to the corrected box if that box is checked.

4.1.3
Substitute Statements to
Recipients for Certain
Forms 1098, 1099, 5498,
and W-2G

July 5, 2022

Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA,
1098-Q, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-G, 1099-K, 1099-LS, 1099-LTC, 1099MISC, 1099-NEC, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498,
5498-ESA, 5498-QA, 5498-SA, W-2G, 1099-DIV (only for section 404(k) dividends reportable
under section 6047), and 1099-INT (only for interest of $600 or more made in the course of a trade
or business reportable under section 6041) can be copies of the official forms or an acceptable
substitute.

22

Bulletin No. 2022–27

Caution. The IRS does not require a donee to use Form 1098-C as the written acknowledgment
for contributions of motor vehicles, boats, and airplanes. However, if you choose to use copies of
Form 1098-C or an acceptable substitute as the written acknowledgment, then you must follow
the requirements of this section.
To be acceptable, a substitute recipient statement must meet the following requirements.
•

The tax year, form number, and form name must be the same as the official form and must
be displayed prominently together in one area on the statement. For example, they may be
shown in the upper right part of the statement.

•

The statement must contain the same information as the official IRS form, such as aggregate
amounts paid to the form recipient, any backup withholding, the name, address, and TIN of
the filer and of the recipient, and any other information required by the official form.

•

Each substitute recipient statement for Forms W-2G, 1097-BTC, 1098, 1098-C, 1098-E,
1098-F, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state and
local income tax refunds), 1099-K, 1099-INT, 1099-LS, 1099-LTC, 1099-MISC (excluding
fishing boat proceeds), 1099-NEC, 1099-Q, 1099-R (for qualified long-term care insurance
contracts under combined arrangements only), 1099-S, 1099-SA, 1099-SB, and 5498-SA
must include the direct access telephone number of an individual who can answer questions
about the statement.

•

Include the telephone number conspicuously anywhere on the recipient statement. Although
not required, payers reporting on Forms 1099-QA, 1099-R (payments other than qualified
long-term care insurance contracts under combined arrangements), 3921, 3922, 5498, 5498ESA, and 5498-QA are encouraged to furnish telephone numbers at which recipients of the
form(s) can reach a person familiar with the information reported.

•

All applicable money amounts and information, including box numbers required to be
reported to the form recipient, must be titled on the recipient statement in substantially
the same manner as those on the official IRS form. The box caption “Federal income tax
withheld” must be in boldface type on the recipient statement.

Exception. If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,
you may substitute appropriate language for the box title. For example, for payments of accrued
wages and leave to a beneficiary of a deceased employee, you might change the title of box 3 to
“Beneficiary payments” or something similar.
Note. You cannot make this change on Copy A.

Bulletin No. 2022–27

•

If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and Copy
C must be furnished to the recipient. If federal income tax is not withheld, only Copy C
of Forms 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions
similar to those on the back of the official Copy B and Copy C of Form 1099-R must be
furnished to the recipient. For convenience, you may choose to provide both Copies B and
C of Form 1099-R to the recipient.

•

You must provide appropriate instructions to the form recipient similar to those on the
official IRS form, to aid in the proper reporting on the form recipient’s income tax return. For
payments reported on Forms 1099-B and 1099-CAP, the requirement to include instructions
substantially similar to those on the official IRS form, may be satisfied by providing form
recipients with a single set of instructions for all Forms 1099-B and 1099-CAP statements
required to be furnished in a calendar year.

23

July 5, 2022

•

4.1.4
Online Fillable Copies B, C,
D, 1, and 2

If you use carbonless sets to produce recipient statements, the quality of each copy in the set
must meet the following standards.
1.

All copies must be clearly legible.

2.

All copies must be able to be photocopied.

3.

Fading must not diminish legibility and the ability to photocopy.

•

In general, black chemical transfer inks are preferred, but other colors are permitted if the
above standards are met. Hot wax and cold carbon spots are not permitted on any of the
internal form plies. The back of a mailer top envelope ply may contain these spots.

•

For reporting state income tax withholding and state payments, you may add an additional
box(es) to recipient copies, as appropriate. In addition, the state withholding information may
be provided separately and apart from the other information in the event the recipient must
attach a copy to the recipient’s tax return. Note. You cannot make this change on Copy A.

•

On Copy C of Form 1099-LTC, you may reverse the location of the policyholder’s and the
insured’s name, street address, city, state, and ZIP code for easier mailing.

•

If an institution insurer uses a third-party service provider to file Form 1098-T, then in
addition to the institution or insurer’s name, address, and telephone number, the same
information may be included for the third-party service provider in the space provided on
the form.

•

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

Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients and kept in the filers’ records,
have been made online fillable at IRS.gov/forms-instructions for many forms referenced in these
instructions. See the separate instructions for Forms 1098, 1098-E & T, 1098-F, 1098-Q, 1099-A
& C, 1099-B, 1099-DIV, 1099-G, 1099-INT & OID, 1099-K, 1099-LS, 1099-MISC, 1099-NEC,
1099-PATR, 1099-R & 5498, 1099-S, 1099-SB, and 3921.

Section 4.2 – Composite Statements

4.2.1
Composite Substitute
Statements for Certain
Forms 1099-B, 1099- DIV,
1099-INT, 1099-MISC,
1099-OID, 1099PATR, and 1099- S

July 5, 2022

A composite recipient statement is permitted for reportable payments consisting of the proceeds of
brokerage and barter transactions, dividends, interest, original issue discount, patronage dividends,
and royalties. The following forms may be included on a composite substitute statement, when one
payer is reporting more than one of these payments during a calendar year to the same form recipient.
•

Form 1099-B.

•

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

•

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

•

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

•

Form 1099-OID.

•

Form 1099-PATR.

•

Form 1099-S (only for royalties).

24

Bulletin No. 2022–27

Generally, do not include any other Form 1099 information (for example, 1099-A or 1099-C) on
a composite statement with the information required on the forms listed in the preceding sentence.
Although the composite recipient statement may be on one sheet, the format of the composite
recipient statement must satisfy the following requirements in addition to the requirements listed
earlier in Sections 4.1.2, 4.3, and 4.4, as applicable.

4.2.2
Composite Substitute
Statements to Recipients for
Forms Specified in Sections
4.1.2 and 4.1.3

•

All information pertaining to a particular type of payment must be located and blocked
together on the form and separate from any information covering other types of payments
included on the form. For example, if you are reporting interest and dividends, the Form
1099-INT information must be presented separately from the Form 1099-DIV information.

•

The composite recipient statement must prominently display the form number and form
name of the official IRS form together in one area at the beginning of each appropriate block
of information. The tax year must only be placed on each block of information if it is not
prominently displayed elsewhere on the page on which the information appears.

•

Any information required by the official IRS forms that would otherwise be repeated in each
information block is required to be listed only once in the first information block on the
composite form. For example, there is no requirement to report the name of the filer in each
information block. This rule does not apply to any money amounts (for example, federal
income tax withheld) or to any other information that applies to money amounts.

•

A composite statement is an acceptable substitute only if the type of payment, and the
recipient’s tax obligation with respect to the payment, are as clear as if each required
statement were furnished separately on an official form.

A composite recipient statement for the forms specified in Section 4.1.2 or 4.1.3 is permitted
when one filer is reporting more than one type of payment during a calendar year to the same form
recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2
and 4.1.3.
Exceptions:
•

Substitute payments in lieu of dividends or interest reported in box 8 of Form 1099-MISC
may be reported on a composite substitute statement with Form 1099-DIV.

•

Form 1099-B information may be reported on a composite form with the forms specified in
Section 4.1.2 as described in Section 4.2.1.

•

Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form
only with the forms specified in Section 4.1.2.

Although the composite recipient statement may be on one sheet, the format of the composite
recipient statement must satisfy the requirements listed in Section 4.2.1 as well as the requirements
in Section 4.1.3. A composite statement of Forms 1098 and 1099-INT (for interest reportable
under section 6049) is not allowed.

Bulletin No. 2022–27

25

July 5, 2022

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

4.3.1
General Requirements for
Presenting Additional Form
1099-B
Information

A filer may include Form 1099-B information on a composite form with the forms listed in
Section 4.1.2. Therefore, supporting, explanatory, or comparable relevant information for covered
and noncovered lots on the 1099-B portion of the composite statement can be included. This
information includes display on the payee statement of data elements such as basis for noncovered
lots, explanatory remarks on permissible basis adjustments for covered lots, descriptions of the
type of transaction (merger, buy to close, redemption, etc.), identification of contingent payment
debt obligations, and lot relief methods.
If you wish to provide additional information to the investor on the same substitute recipient
Form 1099-B, the form must follow the rules set forth in this Section 4.3 and should clearly
delineate how the information is presented. Any information presented should make reference to
its corresponding number on the official form, as appropriate. You should clearly categorize each
type of information you are reporting.

4.3.2
Added Legend for
Providing Additional 1099B Information

An additional separate legend is required that explains exactly which pieces of information are
and which are not reported to the IRS, to the extent, if any, the information is not already identified
as not being reported to the IRS, as described in Section 4.1.2. It should clearly explain how the
information is presented. You may present this legend in a way that is consistent with your design
as long as it clearly indicates which information is being provided to the IRS. Additionally, a
reminder to taxpayers that they are ultimately responsible for the accuracy of their tax returns is
also required.

Section 4.4 – Required Legends

4.4.1
Required Legends for
Forms 1098

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

•

July 5, 2022

Form 1098
1.

The information in boxes 1 through 9 and 11 is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if the IRS determines that an underpayment of tax
results because you overstated a deduction for the mortgage interest or for these points,
reported in boxes 1 and 6; or because you did not report the refund of interest (box 4);
or because you claimed a nondeductible item.”

2.

Caution. “The amount shown may not be fully deductible by you. Limits based on the
loan amount and the cost and value of the secured property may apply. Also, you may
only deduct interest to the extent it was incurred by you, actually paid by you, and not
reimbursed by another person.”

Form 1098-C: Copy B - “In order to take a deduction of more than $500 for this contribution,
you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your
deduction cannot exceed the amount in box 4c.” Copy C - “This information is being
furnished to the IRS unless box 7 is checked.”

26

Bulletin No. 2022–27

4.4.2
Required Legends for
Forms 1099 and W-2G

Bulletin No. 2022–27

•

Form 1098-E: “This is important tax information and is being furnished to the IRS. If you
are required to file a return, a negligence penalty or other sanction may be imposed on you if
the IRS determines that an underpayment of tax results because you overstated a deduction
for student loan interest.”

•

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

•

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

•

Form 1098-T: “This is important tax information and is being furnished to the IRS. This
form must be used to complete Form 8863 to claim education credits. Give it to the tax
preparer or use it to prepare the tax return.”

•

Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B - “This is important tax information
and is being furnished to the IRS. If you are required to file a return, a negligence penalty or
other sanction may be imposed on you if taxable income results from this transaction and the
IRS determines that it has not been reported.”

•

Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-OID, 1099PATR, 1099-Q, and 1099-QA: Copy B -“This is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if this income is taxable and the IRS determines that it has
not been reported.”

•

Form 1099-LS: Copy B - “This is important tax information and is being furnished to the
IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if this item is required to be reported and the IRS determines that it has
not been reported.” Copy C - “Copy C is provided to you for information only. Only the
payment recipient is required to report this information on a tax return.”

•

Form 1099-LTC: Copy B - “This is important tax information and is being furnished to
the IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if this item is required to be reported and the IRS determines that it has
not been reported.” Copy C - “Copy C is provided to you for information only. Only the
policyholder is required to report this information on a tax return.”

•

Form 1099-R: Copy B - “Report this income on your federal tax return. If this form
shows federal income tax withheld in box 4, attach this copy to your return.” Copy C “This information is being furnished to the IRS.”

•

Forms 1099-S and 1099-SB: Copy B - “This is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that it
has not been reported.”

•

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

•

Form W-2G: Copy B - “This information is being furnished to the IRS. Report this income
on your federal tax return. If this form shows federal income tax withheld in box 4,
attach this copy to your return.” Copy C - “This is important tax information and is
being furnished to the IRS. If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if this income is taxable and the IRS determines that it has
not been reported.”

27

July 5, 2022

4.4.3
Required Legends for
Forms 1097-BTC, 3921,
3922, and 5498

•

Form 1097-BTC: Copy B - “This is important tax information and is being furnished to
the IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if an amount of tax credit exceeding the amount reported on this form is
claimed on your income tax return.”

•

Form 3921: Copy B - “This is important tax information and is being furnished to the IRS.
If you are required to file a return, a negligence penalty or other sanction may be imposed
on you if this item is required to be reported and the IRS determines that it has not been
reported.” Copy C - “This copy should be retained by the corporation whose stock has been
transferred under Section 422(b).”

•

Form 3922: Copy B - “This is important tax information and is being furnished to the IRS.”
Copy C - “This copy should be retained by the corporation.”

•

Form 5498: Copy B - “This information is being furnished to the IRS.” Note. If you do not
provide another statement to the participant because no contributions were made for the
year, the statement of the fair market value, and any required minimum distribution of the
account, must contain this legend and a designation of which information is being provided
to the IRS.

•

Forms 5498-ESA, 5498-QA, and 5498-SA: Copy B - “This information is being furnished
to the IRS.”

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

4.5.1
Copies

Copies B, C, and in some cases D, E, 1, and 2 are included in the official assembly for the
convenience of the filer. You are not legally required to include all these copies with the privately
printed substitute forms. Furnishing Copy B, and in some cases Copy C, will satisfy the legal
requirement to provide statements of information to form recipients.
Note. If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, Copy B
(to be attached to the tax return) and Copy C must be furnished to the recipient. Copy D (Forms
1099-R and W-2G) may be used for payer records. Only Copy A should be filed with the IRS.

4.5.2
Arrangement of Assembly

Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of the
assembly must be arranged, from top to bottom, as follows.
Form
1098
1098-C
1098-E
1098-F
1098-MA
1098-Q
1098-T
1099-A

July 5, 2022

Title
Copy B “For Payer/Borrower”; Copy C “For Recipient/Lender.”
Copy B “For Donor”; Copy C “For Donor’s Records”; Copy D “For
Donee.”
Copy B “For Borrower”; Copy C “For Recipient.”
Copy B “For Payer”; Copy C “For Filer.”
Copy B “For Homeowner”; Copy C “For Filer.”
Copy B “For Participant”; Copy C “For Issuer.”
Copy B “For Student”; Copy C “For Filer.”
Copy B “For Borrower”; Copy C “For Lender.”

28

Bulletin No. 2022–27

Form
1097-BTC,
1099-PATR,
1099-Q, and
1099-QA
1099-C
1099-CAP
1099-B,
1099-DIV,
1099-G,
1099-INT,
1099-MISC,
1099-NEC, and
1099-OID
1099-K

1099-LS
1099-LTC
1099-R

1099-S
1099-SA
1099-SB
3921
3922
5498
5498-ESA
5498-QA
5498-SA
W-2G

1042-S

4.5.3
Perforations

Bulletin No. 2022–27

Title
Copy B “For Recipient”; Copy C “For Payer.”

Copy B “For Debtor”; Copy C “For Creditor.”
Copy B “For Shareholder”; Copy C “For Corporation.”
Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy 2 “To
be filed with recipient's state income tax return, when required”; and Copy
C “For Payer.”

Copy 1 “For State Tax Department”; Copy B “For Payee”; Copy 2 “To be
filed with the recipient's state income tax return, when required”; Copy C
“For Filer.”
Copy B “For Payment Recipient”; Copy C “For Issuer”; Copy D “For
Acquirer.”
Copy B “For Policyholder”; Copy C “For Insured”; Copy D “For Payer.”
Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income
tax withheld in box 4, attach this copy to your return”; Copy C “For
Recipient’s Records”; Copy 2 “File this copy with your state, city, or local
income tax return, when required”; Copy D “For Payer.”
Copy B “For Transferor”; Copy C “For Filer.”
Copy B “For Recipient”; Copy C “For Trustee/Payer.”
Copy B “For Seller”; Copy C “For Issuer.”
Copy B “For Employee”; Copy C “For Corporation”; Copy D “For
Transferor.”
Copy B “For Employee”; Copy C “For Corporation.”
Copy B “For Participant”; Copy C “For Trustee or Issuer.”
Copy B “For Beneficiary”; Copy C “For Trustee.”
Copy B “For Beneficiary”; Copy C “For Issuer.”
Copy B “For Participant”; Copy C “For Trustee.”
Copy 1 “For State, City, or Local Tax Department”; Copy B “Report this
income on your federal tax return. If this form shows federal income tax
withheld in box 2, attach this copy to your return”; Copy C “For Winner’s
Records”; Copy 2 “Attach this copy to your state, city, or local income tax
return, if required”; Copy D “For Payer.”
Copy B “For Recipient”; Copy C “For Recipient” and “Attach to any
federal tax return you file”; Copy D “For Recipient” and “Attach to any
state tax return you file”; Copy E “For Withholding Agent.”

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

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July 5, 2022

Section 4.6 – Electronic Delivery of Recipient Statements

4.6.1
Electronic Recipient
Statements

If you are required to furnish a written statement (Copy B or an acceptable substitute) to a
recipient, then you may furnish the statement electronically instead of on paper. This includes
furnishing the statement to recipients of Forms 1098, 1098-E, 1098-F, 1098-MA, 1098-Q, 1098T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R,
1099-S, 1099-SA, 1099-SB, 1042-S, 3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It
also includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes, wagering pools,
and lotteries).
Note. Until further guidance is issued, you cannot furnish Form 1098-C electronically. Perforation
(see Section 2.1.9, earlier) does not apply to printouts of copies of forms that are furnished
electronically to recipients. However, recipients should be cautioned to carefully separate the
copies.
If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as furnishing the
statement timely.

4.6.2
Consent

July 5, 2022

The recipient must consent in the affirmative to receiving the statement electronically and not
have withdrawn the consent before the statement is furnished. The consent by the recipient must
be made electronically in a way that shows that he or she can access the statement in the electronic
format in which it will be furnished. You must notify the recipient of any hardware or software
changes prior to furnishing the statement. A new consent to receive the statement electronically is
required after the new hardware or software is put into service. Prior to furnishing the statements
electronically, you must provide the recipient a statement with the following statements
prominently displayed.
•

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

•

The scope and duration of the consent. For example, whether the consent applies to every
year the statement is furnished or only for the January 31, 2022 (February 15 for Forms
1099-B, 1099-S, and 1099-MISC with payments reported in box 8 or 10) immediately
following the date of the consent.

•

How to obtain a paper copy after giving consent.

•

How to withdraw the consent. The consent may be withdrawn at any time by furnishing
the withdrawal in writing (electronically or on paper) to the person whose name appears on
the statement. Confirmation of the withdrawal will also be in writing (electronically or on
paper).

•

Notice of termination. The notice must state under what conditions the statements will no
longer be furnished to the recipient.

•

Procedures to update the recipient’s information.

•

A description of the hardware and software required to access, print, and retain a statement,
and a date the statement will no longer be available on the website.

30

Bulletin No. 2022–27

4.6.3
Format, Posting, and
Notification

Additionally, you must:
•

Ensure the electronic format contains all the required information and complies with the
guidelines in this document;

•

Post, on or before the January 31, 2022: (February 15 for Forms 1099-B, 1099-S, and 1099MISC with payments reported in box 8 or 10) due date, the applicable statement on a website
accessible to the recipient through October 17 of that year; and

•

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

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

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

•

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

•

Forms 1099-QA and 5498-QA; see Regulations sections1.529A-7;

•

Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10,
2004-1 C.B. 433; and

•

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

Part 5
Additional Instructions for Substitute Forms 1097- BTC, 1098, 1099, 5498, W-2G, and 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S

5.1.1
Paper Substitutes

Paper substitutes of Copies A, B, C, and D must be identical to the Form 1042-S, Foreign Person’s
U.S. Source Income Subject to Withholding, and may be privately printed without prior approval
from the Internal Revenue Service.
Caution. On the bottom of Copy B, left align the following text: (keep for your records) and
right align the following text: Form 1042-S (2022).
Note. Copies A, B, C, and D of Form 1042-S may not contain multiple income types for the same
recipient, that is, multiple rows of the top boxes 1–11 of the form. Only Copy E, retained by the
withholding agent, can contain multiple income types.

5.1.2
Revisions

Bulletin No. 2022–27

Form 1042-S is subject to annual review and possible change. Withholding agents and form
suppliers are cautioned against overstocking supplies of the privately printed substitutes.

31

July 5, 2022

5.1.3
Obtaining Copies

Copies of the official form for the reporting year may be obtained from most IRS offices. The
IRS provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not provided.

5.1.4
Instructions For
Withholding Agents

•

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

•

The term “Recipient’s U.S. TIN” for an individual means the SSN, ITIN, or ATIN, consisting
of nine digits separated by hyphens as follows: 000-00-0000. For all other recipients, the EIN
or qualified intermediary employer identification number (QI-EIN). The QI-EIN designation
includes a withholding foreign partnership employer identification number (WP-EIN), and
a withholding foreign trust employer identification number (WT-EIN). The EIN, QI-EIN,
WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as follows: 00-0000000.
The TIN must be in one of these formats. Note. Digits must be separated by hyphens on
paper statements in the formats listed.

•

The term “Recipient’s GIIN” means the global intermediary identification number assigned
to a recipient that is a participating foreign financial institution (FFI) (including a reporting
Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1 FFI), or
other entity for chapter 4 purposes.
Note. A GIIN consists of nineteen characters as follows: XXXXXX.XXXXX.XX.XXX (6
characters followed by a period, 5 characters followed by a period, 2 characters followed by
a period, and 3 final characters).

5.1.5
Substitute Form 1042-S
Format Requirements

•

Withholding agents are requested to type or machine print whenever possible, provide quality
data entries on the forms (that is, use black ink and insert data in the middle of blocks well
separated from other printing and guidelines), and take other measures to guarantee a clear,
sharp image. Withholding agents are not required, however, to acquire special equipment
solely for the purpose of preparing these forms.

•

The “UNIQUE FORM IDENTIFIER,” “AMENDED,” and “AMENDMENT NO.” boxes
must be printed at the top center of the form under the title.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform
to the size specified for a single form before they are filed with the IRS. The dimensions
are found in Section 5.1.5, later. Computer cards are acceptable provided they meet all
requirements regarding layout, content, and size.

•

The OMB number must be printed in the format “OMB No. 1545-XXXX.” Use the
appropriate OMB number from the most recent revision of the original IRS form.
Property
Printing

Box Entries

July 5, 2022

Substitute Form 1042-S Format Requirements
Privately printed substitute Forms 1042-S must be exact replicas
of the official forms with respect to layout and content. The
Government Printing Office (GPO) symbol must be deleted. The
exact dimensions are found below. The Cat. No. must be removed
and replaced with the form printer’s EIN or the vendor code
(preferred). See Section 2.1.10.
Only one type of income may be represented on Copies A, B, C,
and D submitted to the IRS or furnished to recipients. Multiple
income types may be shown on Copy E retained by withholding
agents. All boxes on Copy A filed with the IRS, and Copies B, C,
and D furnished to recipients on the substitute form must conform
to the official IRS form.

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Property
Color and Quality
of Ink
Typography

Assembly

Color Quality of
Paper

Dimensions

Other Copies

Substitute Form 1042-S Format Requirements
All printing must be in high quality nongloss black ink.
Type must be substantially identical in size and shape to
corresponding type on the official form. All rules on the document
are either 1 point (0.015 inches) or 3 point (0.045 inches). Vertical
rules must be parallel to the left edge of the document; horizontal
rules must be parallel to the top edge.
If all five parts are present, the parts of the assembly shall be
arranged from top to bottom as follows: Copy A (Original) “for
Internal Revenue Service,” Copies B, C, and D “for Recipient,”
and Copy E “for Withholding Agent.”
Paper for Copy A must be white chemical wood bond, or
equivalent, 20 pounds (basis 17 x 22–500), plus or minus 5%
(0.05); or offset book paper, 50 pounds (basis 25 x 38–500). No
optical brighteners may be added to the pulp or paper during
manufacture. The paper must consist of principally bleached
chemical wood pulp or recycled printed paper. It must also be
suitably sized to accept ink without feathering.
• The dimensions for substitute Copies A, B, C, and D must
match the IRS Form 1042-S in size and format.
• The official form is 8 inches wide x 11 inches deep, exclusive
of a 1/2inch snap stub on the left side of the form. The snap
feature is not required on substitutes.
• Copies A, B, C, and D must conform to the official IRS form.
No size variations are permitted.
Copies B, C, and D must be furnished for the convenience of
payees who must send a copy of the form with other federal and
state returns they file. Copy E may be used as a withholding
agent’s record/copy.

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

5.2.1
OMB Requirements

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

OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains (in or
near the upper right corner) the OMB approval number, if any. (The official OMB numbers
may be found on the official IRS printed forms and are also shown on the forms in the
exhibits in Part 6.);

•

Each IRS form (or its instructions) states:
1.

Why the IRS needs the information,

2.

How it will be used, and

3.

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

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

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July 5, 2022

5.2.2
Substitute Form
Requirements

The OMB requirements for substitute IRS forms are:
•

Any substitute form or substitute statement to a recipient must show the OMB number as it
appears on the official IRS form,

•

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

For any copy other than Copy A, the OMB number must use one of the following formats.
1.

OMB No. 1545-xxxx (preferred), or

2.

OMB # 1545-xxxx (acceptable).

Caution. These requirements do not apply to substitute Forms 1042-S. See Section 5.1.4, earlier.

5.2.3
Required Explanation to
Users

All substitute forms must state the Privacy Act and Paperwork Reduction Act Notice as listed in
Section 2.1.10, earlier.
If no instructions are provided to users of your forms, you must furnish them with the exact text
of the Privacy Act and Paperwork Reduction Act Notice.

Section 5.3 – Ordering Forms and Instructions

You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and most other forms
mentioned in this publication), instructions, and information copies of federal tax material by
going to IRS.gov/OrderForms.
Note. Some forms on the Internet are intended as information only and may not be submitted as
an official IRS form (for example, most Forms 1099, W-2, and W-3). Unless otherwise instructed,
Form 1096 and Copy A of 1098 series, 1099 series, 5498 series, and Forms 3921 and 3922 cannot
be used for filing with the IRS when printed from a conventional printer. These forms contain
drop-out ink requirements as described in Part 2 of this publication.
Exception. Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA,
1099-SA, 3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be printed in black ink as
specified in Sections 2.1.1 and 5.1.5, earlier.

Section 5.4 – Effect on Other Revenue Procedures

5.4.1
Other Revenue Procedures

July 5, 2022

Revenue Procedure 2021-27, 2021-26, I.R.B. 1,252, dated June 28, 2021, is superseded by this
revenue procedure.

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Part 6
Exhibits

Section 6.1 – Exhibits of Forms in This Revenue Procedure

6.1.1
Purpose

Exhibits A through CC illustrate some of the specifications that were discussed earlier in this
revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been
reduced in size.
Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E shows 11.00
inches from the top edge to the bottom edge of Form 1098-E and .85 inches between the bottom
rule of the top form and the top rule of the second form on the page. These dimensions apply to
all forms that are printed 3-to-a-page.
Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms,
except Form 1099-B, are 4.5 inches in height within the border lines. Form 1099-B is 4.67 inches
in height within the border lines.
Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms
are 2.83 inches in height within the border lines.
The printed area of all forms is 7.3 inches wide.
All of the exhibits in this publication were updated to include all of the 2022 revisions for those
forms that have been revised.

6.1.2
Guidelines

6.2
Exhibits

Bulletin No. 2022–27

Keep in mind the following guidelines when printing substitute forms.
•

Closely follow the specifications to avoid delays in processing the forms.

•

Always use the specifications as outlined in this revenue procedure and illustrated in the
exhibits.

•

Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.
This will be inconsistent with the specifications.

The following exhibits provide specifications for the forms listed in Section 1.1.2. Exhibits A, B,
and E contain the general measurements for all of the forms. The remaining exhibits represent the
images and may contain unique measurements as required by the form.

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Rev. Proc. 2022-28
SECTION 1. PURPOSE
This revenue procedure amplifies Rev.
Proc. 2022-3, 2022-1 IRB 144, which sets
forth areas of the Internal Revenue Code
(Code) relating to issues on which the
Internal Revenue Service (IRS) will not
issue letter rulings or determination letters. This revenue procedure announces
that the IRS will not issue letter rulings on
whether certain transactions result in an
employer reversion within the meaning of
§ 4980(c)(2) of the Code.
SECTION 2. BACKGROUND
In the interest of sound tax administration, the IRS answers inquiries from
individuals and organizations regarding
their status for tax purposes and the tax
effects of their acts or transactions. See
Rev. Proc. 2022-1, 2022-1 IRB 1. There
are, however, areas in which the IRS will
not issue rulings or determination letters.
The IRS incorporates these no-rule areas
annually into the third revenue procedure
of the year, currently Rev. Proc. 2022-3.
Sections 3, 4, 5 and 6 of Rev. Proc. 2022-3
set forth lists of those areas in which rulings or determination letters (1) will not
be issued, (2) will not ordinarily be issued,
(3) will temporarily not be issued while

Bulletin No. 2022–27

the area is under study, and (4) will not
be issued because automatic approval procedures apply. In addition, section 2.01 of
Rev. Proc. 2022-3 provides that additions
or deletions to these lists may be made;
changes will be published as they occur
throughout the year and will be incorporated annually in a new revenue procedure
published as the third revenue procedure
of the year. The IRS has determined that
it is in the interest of sound tax administration not to issue rulings on the transactions described in section 3 of this revenue
procedure.
SECTION 3. APPLICATION
The IRS will not issue letter rulings
on whether an employer reversion from
a qualified plan occurs for purposes of
§ 4980(c)(2) in connection with a spinoff/termination transaction that involves
excess assets. For this purpose, a “spinoff/termination transaction that involves
excess assets” means a transaction in
which: (1) less than 100 percent of the
assets of a defined benefit plan are spun
off to another defined benefit plan sponsored or maintained by the same employer
(or any entity that would be considered
to be in a group of employers treated
as a single employer with the employer
under § 414(b), (c), (m), or (o)); (2) the
defined benefit plan receiving the assets
that have been spun off is terminated

65

within a short period of time after receiving those assets; and (3) assets remain in
the trust of the terminated defined benefit
plan after all benefits are distributed to
or on behalf of all participants and their
beneficiaries.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2022-3 is amplified.
SECTION 5. EFFECTIVE DATE
This revenue procedure applies to all
ruling requests pending with or received
by the IRS on or after June 21, 2022. Any
request for a ruling on the issue described
in section 3 of this revenue procedure that
is pending with the IRS on June 21, 2022
will be closed, and the user fee will be
returned in full.
SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Gregory Burns of the Office
of Associate Chief Counsel (Employee
Benefits, Exempt Organizations, and
Employment Taxes). For further information regarding this revenue procedure,
contact Mr. Burns at (202) 317-4545 (not
a toll-free number).

July 5, 2022

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
­effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously published ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations
to show that the previous published rulings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A94eb0eba0fae9f1d. Public record. Not legal advice.