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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice applies only to paper payee statements in the Form 1098 series (excluding Form 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes), Form 1099 series, and Form 5498 series. Substitute and composite substitute statements (within the meaning of Treas. Reg. § 301.6722–1(a)(1)) that meet the requirements of this notice are also included. See Rev. Proc. 2009–49, 2009–51 I.R.B. 879.

This notice does not apply to any information return filed with the IRS, any payee statement furnished electronically, or any payee statement not specified in this notice.

During this extended pilot program, truncation will be permitted only for individual identifying numbers on the paper payee statements specified in this section. Truncation of payee employer identification numbers (EINs) or filer identifying numbers is not permitted. Truncation of identifying numbers is not permitted on information returns filed with the IRS or on any payee statements furnished electronically.

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▸Contents — Internal Revenue Bulletin 2011-20
Internal Revenue Bulletin 2011-20

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