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Rev. Proc. 2005-69

• Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C. •…

Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States

only with the forms specified in Section 4.1.2.

Although the composite form recipient statement may be on one sheet, the format of the composite form recipient statement must satisfy the requirements listed in Section 4.2.1 as well

2005–44 I.R.B. 878 October 31, 2005

as the requirements in Section 4.1.3 . A composite statement of Forms 1098 and 1099-INT (for interest reportable under section 6049) is not allowed.

Section 4.3 — Required Legends

4.3.1 Required Legends for Forms 1098

4.3.2 Required Legends for Forms 1099 and W-2G

Form 1098 recipient statements (Copy B) must contain the following legends:

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▸Contents — Internal Revenue Bulletin 2005-44
Internal Revenue Bulletin 2005-44

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