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) Form 1099–LTC Copy B ‘‘For Policyholder’’; Copy C ‘‘For Insured’’ and Copy D ‘‘For Payer.’’ (f) Forms 1099–B, 1099– DIV, 1099–G, 1099–INT, 1099–MSA, 1099–OID, and 1099–PATR - Copy B ‘‘For Recipient’’; Copy C ‘‘For Payer.’’ (g) 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.’’ (h)

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.’’ (i) Form 1099–S Copy B ‘‘For Transferor’’; Copy C ‘‘For Filer.’’ (j) Form 5498 - Copy B ‘‘For Participant’’; Copy C ‘‘For Trustee or Issuer.’’ (k) Form 5498–MSA - Copy B ‘‘For Participant’’; Copy C ‘‘For Trustee.’’ (l) 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 this copy to your state income tax return, if required.’’; Copy D ‘‘For Payer.’’

.03 Perforations are required between forms on all copies except Copy A to enable the separation of individual forms. Copy A of Form W–2G may be perforated.