Rev. Proc. 2026-18

TABLE OF CONTENTS

Part 1 – GENERAL INFORMATION

Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New . . . . . . . . . . . . . 1 Section 1.2 – Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097 BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S . . . . . . . . . . . . . 6

Part 2 – SPECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES A OF FORMS 1097-BTC, 1098, 1099, 3921, 3922, AND 5498 (ALL FILED WITH THE IRS)

Section 2.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the

IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Part 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)

Section 3.1 – General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Section 3.2 – Specifications for Copy A of Form W-2G . . . . . . . . . . . . . . . . . . . . . . 16

Part 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND FORM RECIPIENT COPIES

Section 4.1 – Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Section 4.2 – Composite Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B

and 1099-DA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Section 4.4 – Required Legends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2 . . . . . . . . . . . . . 28 Section 4.6 – Electronic Delivery of Recipient Statements . . . . . . . . . . . . . . . . . . . . 29

Part 5 – ADDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097- BTC, 1098, 1099, 5498, W-2G, AND 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure . . . . . . . . 33 Section 5.3 – Ordering Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Section 5.4 – Effect on Other Revenue Procedures . . . . . . . . . . . . . . . . . . . . . . . . . 34

Part 6 – EXHIBITS

Section 6.1 – Exhibits of Forms in This Revenue Procedure . . . . . . . . . . . . . . . . . . . 35