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SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-27 · 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 FORM RECIPIENTS AND FORM RECIPIENT COPIES

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

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▸Contents — Internal Revenue Bulletin 1997-27
Internal Revenue Bulletin 1997-27

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