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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-32 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 2. NATURE OF

CHANGES SECTION 3. REQUIREMENTS

FOR ACCEPTABLE SUBSTITUTE FORMS 1096, 1098, 1099, 5498, AND W–2G SECTION 4. DEFINITIONS SECTION 5. INSTRUCTIONS FOR

PREPARING PAPER FORMS THAT WILL BE FILED WITH THE IRS (COPY A) SECTION 6. MAGNETIC MEDIA

AND ELECTRONIC FILING SECTION 7. SUBSTITUTE STATE

MENTS TO RECIPIENTS AND FORM RECIPIENT COPIES

PART B. SPECIFICATIONS FOR SUBSTITUTE FORMS TO BE FILED WITH IRS (EXCEPT W–2G)

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▸Contents — Internal Revenue Bulletin 1996-32
Internal Revenue Bulletin 1996-32

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