SECTION 1. PURPOSE

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

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

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

3. Using such official or acceptable substitute forms to furnish information to a recipient.

This revenue procedure contains specifications for the following information returns:

(a) Form 1098 Mortgage Interest Statement; (b) Form 1099–A Acquisition or Abandonment of Secured Property; (c) Form 1099–B Proceeds From Broker and Barter Exchange Transactions; (d) Form 1099–C Cancellation of Debt; (e) Form 1099–DIV Dividends and

Distributions; (f) Form 1099–G Certain Government Payments; (g) Form 1099–INT Interest Income; (h) Form 1099–MISC Miscellaneous

Income; (i) Form 1099–OID Original Issue Discount; (j) Form 1099–PATR Taxable Distri butions Received From Cooperatives; (k) Form 1099–R Distributions From

Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; (l) Form 1099–S Proceeds From Real

Estate Transactions; (m) Form W–2G Certain Gambling

Winnings;

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.02 For the purpose of this revenue procedure, a substitute form or statement is one that is not printed 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 TO IRS FOR APPROVAL. Private printers cannot state ‘‘This is an IRS approved form.’’ Further, only those forms that conform to the official form or comply with the specifications set forth herein are acceptable. See Part A, Section 7, for the specifications that apply to form recipient statements (generally Copy B).

.03 Filers who make payments to certain persons (payees) (or in some cases receive payments) during a calendar year are required by the Internal Revenue Code (IRC) to file information returns with the IRS reflecting these payments. Further, as discussed below, these filers must provide this information to their payees.

.04 In general, the manner in which a filer must file an information return is governed by section 6011 of the IRC. A filer must file information returns on magnetic media or on paper. Under section 6011 of the IRC, a filer who is required to file 250 or more information returns (of any one type) during a calendar year must file those returns on magnetic media. Filers required to file less than 250 returns during a calendar year may, but are not required to, file such information returns on magnetic media (small volume filers). The IRS explains these legal requirements for filing information returns (and providing a copy to a payee) in the annual publication of Instructions for Forms 1099, 1098, 5498, and W–2G. .05 Copies of the official forms for the reporting year and the instruction booklet may be obtained by calling our toll-free number 1–800–TAX–FORM (1–800–829–3676) .

.06 The IRS prints and provides the forms on which various payments must be reported. Alternatively, filers may prepare substitute copies of these IRS forms and use such forms to report payments to the IRS.

.07 IRS operates a centralized call site, located at the Martinsburg Comput