Publication 1187›Table of Contents
Part A General Information…
0925 Publ 1187 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sec. 1 Introduction ..................................................................................................................................................... 7
Sec. 2 Purpose ........................................................................................................................................................... 7
Sec. 3 What’s New for Tax Year 2025 ....................................................................................................................... 7
Sec. 4 Communicating with the IRS ......................................................................................................................... 8
Sec. 5 Additional Resources ..................................................................................................................................... 9
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions ......................................... 10
.01 Filing Requirements ....................................................................................................................................... 10
.02 Retention Requirements ................................................................................................................................. 11
.03 Due Dates ...................................................................................................................................................... 11
.04 Extension of Time ........................................................................................................................................... 11
Sec. 7 Extension of Time for Recipient Copies of Information Returns ............................................................. 11
Sec. 8 Form 8508, Application for a Waiver from Electronic Filing of Information Returns ............................ 12
Sec. 9 Penalties Associated with Information Returns ........................................................................................ 12
Sec. 10 Amended Information Returns .................................................................................................................. 12
.01 General Information ........................................................................................................................................ 12
.02 When to File ................................................................................................................................................... 12
.03 Filing Amendments Electronically ................................................................................................................... 13
.04 Amended Return File Layout for One and Two Transaction Corrections ....................................................... 13
Sec. 11 Definition of Terms ..................................................................................................................................... 17
Sec. 12 State Abbreviation Codes, APO/FPO Addresses, and Province Codes ................................................ 21
.01 State Abbreviation Codes ............................................................................................................................... 21
.02 APO and FPO Addresses .............................................................................................................................. 22
.03 Province Codes .............................................................................................................................................. 22
Sec. 13 Taxpayer Identification Number ................................................................................................................ 23
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