General Information
0925 Publ 1187 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Sec. 1 Introduction
- Sec. 2 Purpose
- Sec. 3 What’s New for Tax Year 2025
- Sec. 4 Communicating with the IRS
- Sec. 5 Additional Resources
- Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions
- Sec. 7 Extension of Time for Recipient Copies of Information Returns
- Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information Returns
- Sec. 9 Penalties Associated with Information Returns
- Sec. 10 Amended Information Returns
- Sec. 11 Definition of Terms
- Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province Codes
- Sec. 13 Taxpayer Identification Number
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