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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 2. NATURE OF CHANGES SECTION 3. REQUIREMENTS FOR

ACCEPTABLE SUBSTITUTE FROMS 1096, 1098, 1099, 5498, AND W–2G SECTION 4. DEFINITIONS SECTION 5. INSTRUCTIONS FOR

PREPARING PAPER FORMS

354 1995–2 C.B.

THAT WILL BE FILED WITH THE IRS (COPY A) SECTION 6. MAGNETIC MEDIA

AND ELECTRONIC FILING SECTION 7. SUBSTITUTE STATE MENTS TO RECIPIENTS AND FORM RECIPIENT COPIES

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

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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