Part 1 General Information

Section 1.1 – Overview of Revenue Procedure 2026-18 / What’s New

1.1.1 Purpose

1.1.2 Which Forms Are Covered?

. The purpose of this revenue procedure is to set forth the 2026 requirements for:

• Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,

• Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and

• Using official or acceptable substitute forms to furnish information to recipients.

. This revenue procedure contains specifications for the following information

returns.

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1.1.3 Scope

. For purposes of this revenue procedure, a substitute form or statement is one that is not published 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 published 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 authorizes the Secretary of the Treasury to publish regulations that require filers to file information returns according to those regulations and the corresponding forms and instructions. A filer who is required to file 10 or more information returns during a calendar year must file those returns electronically. See Electronic filing of returns, later, for more information.

Caution: Financial institutions that are required to report payments made under chapter 3 or 4 must file Forms 1042-S electronically, regardless of the number of returns required to be filed.

Note: If you file electronically, do not file the same returns on paper.

Filers required to file fewer than 10 information returns during a calendar year are encouraged to file the information returns electronically. See the requirements for filing information returns (and providing a copy to a payee) in

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1.1.4 For More Information

1.1.5 What’s New

Pub. 1099, General Instructions for Certain Information Returns, and the current Instructions for Form 1042-S. In addition, you should follow the specifications in Pub. 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide, or Pub. 5718, Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications.

. The IRS prints and provides the forms on which various payments must be reported. See Section 5.3 for ordering forms and instructions. Alternately, filers may prepare substitute copies of these IRS forms and use such forms to report payments to the IRS.

For assistance with account-specific questions, IRIS application for Transmitter Control Code (TCC), IRIS Assurance Testing System (ATS) software and communication testing, business rule and schema error resolution, and answers to questions about filing information returns electronically, go to IRS.gov/InfoReturn or IRS.gov/E-Services .

For other tax information related to business returns or accounts, call 800-829-4933. Deaf or hard-of-hearing customers may call any of our toll-free numbers using their choice of relay service.

Tip: Further information impacting Pub. 1179, such as issues arising after its final release, will be posted on IRS.gov at IRS.gov/Pub1179 .

. The following changes have been made to this year’s revenue procedure. For further information about each form listed below, see the separate reporting instructions.

Forms not yet released. Several new forms posted on our draft page, IRS.gov/ DraftForms , have not yet been released to the public for filing/furnishing. These are Forms 1098-VLI, 1099-LPS, and 5498-TA. A notice will be posted on IRS.gov/Pub1179 under Recent developments once these forms are released.

Address break-out on substitute forms. For forms that have the address fields separated into individual entry boxes, the address break-out is not required on substitute forms that are furnished to recipients. The address break-out is only required on forms that are filed with the IRS.

For calendar year. You must keep the underline in the box for forms filed with the IRS.

Removal of filer copy. In an ongoing process to reduce filer burden, we are removing the filer copy and instructions for the filer on forms.

New Form 1098-VLI. Information about the new Form 1098-VLI, Vehicle Loan Interest Statement, has been added, as needed. For more information on the Form 1098-VLI, go to IRS.gov/Form1098VLI .

New Form 1099-LPS. Information about the new Form 1099-LPS, Long-Term Care Premiums Paid Statement, has been added, as needed. For more information on the Form 1099-LPS, go to IRS.gov/Form1099LPS .

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New Form 5498-TA. Information about the new Form 5498-TA, Trump Account Contribution Information, has been added, as needed. For more information on the Form 5498-TA, go to IRS.gov/Form5498TA .

Note: Forms 5498-TA will only be issued by large financial institutions which must e-file all Forms 5498-TA. Therefore, printed copies of Form 5498-TA will not be available to the general public for filing with the IRS, as is the case with most other Forms 1099.

New Form 1099-DA. Information about the new Form 1099-DA, Digital Asset Proceeds From Broker Transactions, has been added, as needed. For more information on the Form 1099-DA, go to IRS.gov/Form1099DA .

Form 1098-MA. The Hardest Hit Fund, Short Refinance, and Making Home Affordable programs are expired and out of funding. As a result, references to Form 1098-MA have been removed from this publication.

Exhibits. All of the exhibits in this publication were updated to include all of the 2026 revisions of those forms that have been revised.

Editorial changes. We made editorial changes throughout, including updated references. Redundancies were eliminated as much as possible.

Available Instructions

In addition to the general instructions, which contain general information concerning Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, specific form instructions are provided separately. Use the instructions to prepare acceptable substitutes of the official IRS forms to file information returns with the IRS.

• Instructions for Form 1097-BTC.

• Instructions for Form 1098.

• Instructions for Form 1098-C.

• Instructions for Forms 1098-E and 1098-T.

• Instructions for Form 1098-F.

• Instructions for Form 1098-Q.

• Instructions for Form 1098-VLI.

• Instructions for Forms 1099-A and 1099-C.

• Instructions for Form 1099-B.

• Instructions for Form 1099-CAP.

• Instructions for Form 1099-DA.

• Instructions for Form 1099-DIV.

• Instructions for Form 1099-G.

• Instructions for Forms 1099-INT and 1099-OID.

• Instructions for Form 1099-K.

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• Instructions for Form 1099-LPS.

• Instructions for Form 1099-LS.

• Instructions for Form 1099-LTC.

• Instructions for Forms 1099-MISC and 1099-NEC.

• Instructions for Form 1099-PATR.

• Instructions for Form 1099-Q.

• Instructions for Forms 1099-QA and 5498-QA.

• Instructions for Forms 1099-R and 5498.

• Instructions for Form 1099-S.

• Instructions for Form 1099-SB.

• Instructions for Forms 3921 and 3922.

• Instructions for Form 5498-ESA.

• Instructions for Form 5498-TA.

• Instructions for Forms W-2G and 5754.

You can also obtain the latest developments for each of the forms and instructions listed here by going to their information pages at IRS.gov . See the separate instructions for each form on the webpage via the link.

Section 1.2 – Definitions

1.2.1 Form Recipient

1.2.2 Filer

. Form recipient means the person to whom you are required by law to furnish a copy of the official form or information statement. The form recipient may be referred to by different names on various Forms 1099 and related forms (beneficiary, borrower, debtor, donor, employee, filer, homeowner, insured, participant, payee, payer, payer/borrower, payer of record, payment recipient, policyholder, seller, shareholder, student, transferor, or, in the case of Form W-2G, the winner). See Section 1.3.4 .

. Filer means the person or organization required by law to file with the IRS a form listed in Section 1.1.2 . A filer may be a payer, creditor, payment settlement entity, recipient of mortgage, student or vehicle loan interest payments, educational institution, broker, barter exchange, or person reporting real estate transactions; a trustee or issuer of any educational or ABLE Act savings account, individual retirement arrangement, or medical savings account; a lender who acquires an interest in secured property or who has reason to know that the property has been abandoned; a corporation reporting a change in control and capital structure or transfer of stock to an employee; certain donees of motor vehicles, boats, and airplanes; or an acquirer or issuer of a life insurance contract.

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1.2.3 Substitute Form

1.2.4 Substitute Form Recipient Statement (Recipient Statement)

1.2.5 Composite Substitute Statement

. Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2 that completely conforms to the provisions in this revenue procedure.

. Substitute form recipient statement means a paper or electronic statement of the information reported on a form listed in Section 1.1.2 . For the remainder of this revenue procedure, we will refer to this as a “recipient statement.” This statement must be furnished to a person (form recipient), as defined under the applicable provisions of the Code and the applicable regulations.

. Composite substitute statement means one in which two or more required statements (for example, Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document. However, each statement must be designated separately and must contain all the requisite Form 1099 information except as provided under Section 4.2 . A composite statement may not be filed with the IRS.

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S

1.3.1 Introduction

. Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that completely conform to the specifications listed in this revenue procedure may be privately printed and filed as returns with the IRS. The reference to the Department of the Treasury – Internal Revenue Service should be included on all such forms.

If you are uncertain of any specification and want it clarified, you may submit a letter citing the specification, stating your understanding and interpretation of the specification, and enclosing an example of the form (if appropriate) to:

Internal Revenue Service Attn: Substitute Forms Program C:DC:TS:CAR:MP:P:TP:TP ATSC 4800 Buford Highway Mail Stop 061-N Chamblee, GA 30341

Note: Allow at least 30 days for the IRS to respond.

You may also contact the Substitute Forms Program via email at substituteforms@irs.gov . Please enter “Substitute Forms” on the subject line.

Note: Do not send completed forms to the Substitute Forms Program via email or mail as they are unable to process those forms. Any examples/samples of substitute forms sent to the Substitute Forms Program should not contain taxpayer information.

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1.3.2 Logos, Slogans, and Advertisements

Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are subject to annual review and possible change. Therefore, filers are cautioned against overstocking supplies of privately printed substitutes.

. Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos, slogans, and advertisements may not be recognized as important tax documents. A payee may not recognize the importance of the payee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Accordingly, the IRS has determined that logos, slogans, and advertising are not allowed on the payee copies of the above forms, on Copy A filed with the IRS or on Form 1096, with the following exceptions.

• The exact name of the payer, broker, or agent, primary trade name, trademark, service mark, or symbol of the payer, broker, or agent, an embossment or watermark on the information return and payee copies that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the payer, broker, or agent, that is:

  • Presented in any typeface, font, stylized fashion, or print color normally used by the payer, broker, or agent, and used in a non-intrusive manner; and

  • As long as these items do not materially interfere with the ability of the recipient to recognize, understand, and use the tax information on the payee copies.

• The IRS e-file logo on the IRS official payee copies may be included, but is not required, on any of the substitute form copies.

• Logos and slogans may be used on permissible enclosures, such as a check or account statement, other than information returns and payee copies.

The information return and payee copies must clearly identify the payer’s name associated with its employer identification number (EIN).

If you have comments about the restrictions on including logos, slogans, and advertising on information returns and payee copies, send your comments to:

Internal Revenue Service Attn: Substitute Forms Program C:DC:TS:CAR:MP:P:TP:TP ATSC 4800 Buford Highway Mail Stop 061-N Chamblee, GA 30341

or email them to substituteforms@irs.gov .

Note: Do not send completed forms to the Substitute Forms Program via email or mail as they are unable to process those forms. Any examples/samples of substitute forms sent to the Substitute Forms Program should not contain taxpayer information.

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1.3.3 Copy A Specifications

1.3.4 Copy B and Copy C Specifications

. Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to layout and content. Proposed substitutes for Copy A that do not conform to the specifications in this revenue procedure are not acceptable. Further, if you file such forms with the IRS, you may be subject to a penalty for failure to file a correct information return under section 6721 of the Code. The amount of the penalty is based on when you file the correct information return.

Penalties. The amounts of the penalty for returns required to be filed in 2026 is shown under Penalties in part O of Pub. 1099.

. Copy B and Copy C of the following forms must contain the information in Part 4 to be considered a “statement” or “official form” under the applicable provisions of the Code. The format of this information is at the discretion of the filer with the exception of the location of the tax year, the form number, the form name, and the information for composite Form 1099 statements, as outlined under Section 4.2 .

Copy B of the forms below is for the following recipients.

Copy C of the forms below is for the following recipients.

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Note: On Copy C of Form 1099-LTC, you may reverse the locations of the policyholder’s and the insured’s name, street address, city, state, and ZIP code for easier mailing.