• Using official or acceptable substitute forms to furnish information to recipients.
Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States
1.1.2 Which Forms Are Covered? This revenue procedure contains specifications for these information returns:
| Form | Title |
|---|---|
| 1096 | Annual Summary and Transmittal of U.S. Information Returns |
| 1098 | Mortgage Interest Statement |
| 1098-C | Contributions of Motor Vehicles, Boats, and Airplanes |
| 1098-E | Student Loan Interest Statement |
| 1098-T | Tuition Statement |
| 1099-A | Acquisition or Abandonment of Secured Property |
| 1099-B | Proceeds From Broker and Barter Exchange Transactions |
| 1099-C | Cancellation of Debt |
| 1099-CAP | Changes in Corporate Control and Capital Structure |
| 1099-DIV | Dividends and Distributions |
| 1099-G | Certain Government Payments |
| 1099-H | Health Coverage Tax Credit (HCTC) Advance Payments |
| 1099-INT | Interest Income |
| 1099-LTC | Long-Term Care and Accelerated Death Benefits |
| 1099-MISC | Miscellaneous Income |
| 1099-OID | Original Issue Discount |
| 1099-PATR | Taxable Distributions Received From Cooperatives |
| 1099-Q | Payments From Qualified Education Programs (Under Sections 529 and 530) |
| 1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
| 1099-S | Proceeds From Real Estate Transactions |
| 1099-SA | Distributions From an HSA, Archer MSA, or Medicare Advantage MSA |
October 31, 2005 865 2005–44 I.R.B.
| Form | Title |
|---|---|
| 5498 | IRA Contribution Information |
| 5498-ESA | Coverdell ESA Contribution Information |
| 5498-SA | HSA, Archer MSA, or Medicare Advantage MSA Information |
| W-2G | Certain Gambling Winnings |
| 1042-S | Foreign Person's U.S. Source Income Subject to Withholding |
1.1.3 Scope For purposes 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 listed above to the IRS for approval. Privately printed forms may not state, “This is an IRS approved form.”
Filers making payments to certain recipients during a calendar year are required by the Internal Revenue Code (the Code) to file information returns with the IRS for these payments. These filers must also provide this information to their recipients. In some cases, this also applies to payments received. See Part 4 for specifications that apply to recipient statements (generally Copy B).
In general, section 6011 of the Code contains requirements for filers of information returns. A filer must file information returns on magnetic media, through electronic media, or on paper. A filer who is required to file 250 or more information returns of any one type during a calendar year must file those returns by magnetic media or electronic media.
Although not required, small volume filers (fewer than 250 returns during a calendar year) may file the forms on magnetic media or electronically. See the legal requirements for filing information returns (and providing a copy to a payee) in the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G and the 2005 Instructions for Form 1042-S. In addition, see Revenue Procedure 2005–49 published as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically .
1.1.4 For More Information 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.
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