SEC. 1. OTHER COPIES

.01 Copies B, C, and in some cases D, 1, and 2, are included in the official assembly for the convenience of the filer. There is no legal requirement that privately printed substitute forms include all these copies, Copies B, and in some cases Copies C, will satisfy the requirement of the law and regulations concerning the statement of information that is required to be furnished to the form recipient. NOTE: If Federal income tax withheld is shown on Form W–2G or 1099–R, 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 desired as a filer record copy. Only Copy A should be filed with the IRS.

.02 Arrangement of Assembly- The parts of the assembly must be arranged, from top to bottom, as follows: (a) All forms-Copy A ‘‘For Internal Revenue Service Center.’’ (b) Form 1098- Copy B ‘‘For Payer’’; Copy C ‘‘For Recipient.’’ (c) Form 1099–A- Copy B ‘‘For Borrower’’; Copy C ‘‘For Lender.’’ (d) Form 1099–C Copy B ‘‘For Debtor’’; Copy C ‘‘For Creditor’’; (e) Forms 1099–B, 1099–DIV, 1099–G, 1099–INT, 1099–OID, and 1099–PATR- Copy B ‘‘For Recipient’’; Copy C ‘‘For Payer.’’ (f) Form 1099–MISC- Copy 1 ‘‘For State Tax Department’’; Copy B ‘‘For Recipient’’; Copy 2 ‘‘To be filed with recipient’s state income tax return, when required.’’; Copy C ‘‘For Payer.’’ (g) Form 1099–R- 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.’’ (h) Form 1099–SCopy B ‘‘For Transferor’’; Copy C ‘‘For Filer.’’ (i) Form 5498– Copy B ‘‘For Participant’’; Copy C ‘‘For Trustee or Issuer.’’ (j) Form W–2G- Copy 1 ‘‘For State 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

21

321–8020,

.01 As of April 30, 1996, IRS discontinued taking orders for reproducible and information copies of federal tax materials. However, there will be several new options available to obtain federal tax material in the future. The new options are:

(1) Internal Revenue Information

Services (IRIS) —IRIS is housed within FedWorld, known also as the Electronic Marketplace of U.S. Government Information. IRIS at FedWorld can be reached by: (a) Modem (dial up) at (703)

(b) by Internet - Telnet to iris.irs.ustreas.gov (c) by File Transfer Protocol (FTP) connect to ftp.irs.ustreas.gov (d) or by World Wide Web

Forms CD–ROM contact the Government Printing Office’s (GPO’s) Superintendent of Documents either: (a) by telephone (202) 521– 1800; or (b) electronically through GPO’s

http://www.irs.ustreas.gov (2) IRS Federal Tax Forms CD–

ROM —The IRS also offers an alternative to downloading electronic files from IRIS and provides prior-year access to tax forms and instructions through it’s Federal Tax Forms CD– ROM. First offered during 1994, the CD will again be available for the upcoming filing season. For system requirements and to order the 1996 Federal Tax

Federal Bulletin Board on (202) 512–1387. (3) Government Printing Office

Superintendent of Documents Bookstores —The Government Printing Office Superintendent of Documents Bookstores also sell individual copies of tax forms, instructions and publications. Call (202) 521–1800 to find the bookstore nearest to you.

.02 Forms 1096, 1098, 1099 Series, and 5498 are provided electronically on the IRS home page, IRIS bulletin board system, and on the Federal Tax Forms CD–ROM, but CANNOT be used for filing with IRS when printed from a conventional laser printer. These forms contain drop-out ink requirements as described in Part B, Section 2. of this publication.