• Form 5498-SA -“The information in boxes 1 through 6 is being furnished to the Internal
Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Revenue Service.”
Section 4.4 - Miscellaneous Instructions for Copies B, C, D, 1, and 2
4.4.1 Copies Copies B, C, and in some cases, D, 1, and 2 are included in the official assembly for the convenience of the filer. You are not legally required to include all these copies with the privately printed substitute forms. Furnishing Copies B and, in some cases, C will satisfy the legal requirement to provide statements of information to form recipients.
Note. If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, 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 used for filer records. Only Copy A should be filed with the IRS.
4.4.2 Arrangement of Assembly Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of the assembly must be arranged, from top to bottom, as follows. For:
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