Revenue Ruling 2022-25
Internal Revenue Service
2022-27 I.R.B. 3
   
   
   
 NOTE.   This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.   
     
Forms and instructions. (Also, Part 1, Sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 853A, 892, 1400Z-1, 1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U, 6050W, 6050X, 6050Y, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4, 1.6043-4, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1, 1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1. 6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y-2, 1.6050Y-3.)   
   
Rev. Proc. 2022-25 
   
TABLE OF CONTENTS 
   
                          
   
 Part 1    
 General Information      
     
 Section 1.1 - Overview of Revenue Procedure 2022-25 /What's New    
     
     
     
 1.1.1    
The purpose of this revenue procedure is to set forth the 2022 requirements for:   
 Purpose    
     
     
     
-  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.   
     
     
     
 1.1.2    
This revenue procedure contains specifications for these information returns:   
 Which Forms    
     
     
 Are Covered?    
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 1.1.3    
For purposes of this revenue procedure, a substitute form or statement is one that is not published   
 Scope    
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 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 250 or more information returns of any one   
     
type during a calendar year must  file those returns electronically.   
     
     
     
 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 250 returns of any one type 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 the 2022 General Instructions for Certain Information Returns   
     
and the 2022 Instructions for Form 1042-S. In addition, see the current revision of Publication   
     
1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and   
     
W-2G, for electronic filing through the IRS FIRE system.   
     
 1.1.4    
The IRS prints and provides the forms on which various payments must be reported. See Section    
 For More    
 5.3, later, for ordering forms and instructions. Alternately, filers may prepare substitute copies of   
 Information    
these IRS forms and use such forms to report payments to the IRS.   
     
     
     
           
The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a   
     
centralized customer service call site to answer questions related to information   
     
returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can reach the   
     
call site at 866-455-7438 (toll-free) or outside the United States 304-263-8700 (not a   
     
toll-free number). Persons with a hearing or speech disability with access to TTY/TDD equipment   
     
can call 304-579-4827 (not a toll-free number).   
     
     
     
           
You may also send questions to the call site via the Internet at   
     
mccirp@irs.gov.   
     
     
     
     
     
     
     
           
 IRS/IRB does not process information returns which are filed on paper forms. See    
     
 Publication 1220 for information on waivers and extensions of time.    
     
       
     
       
     
     
     
           
For other tax information related to business returns or accounts, call 800-829-4933.   
     
Persons with hearing or speech disabilities with access to TTY/TDD equipment can   
     
call 800-829-4059 to ask tax account questions or to order forms and publications.   
     
     
     
     
     
           
Further information impacting Publication 1179, such as issues arising after its final   
     
release, will be posted on IRS.gov at IRS.gov/pub1179.   
     
     
     
     
     
     
 1.1.5    
The following changes have been made to this year's revenue procedure. For further information   
 What's New    
about each form listed below, see the separate reporting instructions.   
     
     
     
 Electronic filing of returns.   The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the   
     
Department of the Treasury and the IRS to issue regulations that reduce the 250-return requirement   
     
for 2022 tax returns. If final regulations are issued and effective for 2022 tax returns required to be   
     
filed in 2023, we will post an article at IRS.gov explaining the change. Until final regulations are   
     
issued, however, the number remains at 250, as reflected in these instructions.   
     
     
     
 Electronic filing of Forms 1099.    Under Section 2102 of the Taxpayer First Act the IRS is   
     
developing an Internet portal that will allow taxpayers to electronically file Forms 1099 after   
     
December 31, 2022, as an alternative to using the Filing Information Returns Electronically   
     
(FIRE) system. See Part F in the General Instructions for Certain Information Returns for 2022 or   
     
go to IRS.gov for additional information and updates.   
     
     
     
 Form 1099-H.    The Health Coverage Tax Credit expired on December 31, 2021. The form is listed   
     
for reference purposes only.   
     
     
     
 New Form 1098-F filing requirement.    File Form 1098-F, Fines, Penalties and Other Amounts,   
     
to report payments made under suits and agreement which are binding on or after January 1, 2022.   
     
See T.D. 9946, available at IRS.gov/ TD9946. For the latest filing information, see IRS.gov/   
     
Form1098F.   
     
 Continuous use conversion.    Forms 1098, 1099-A, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-   
K, 1099-MISC, 1099-NEC, and 1099-S and their instructions have been converted from annual   
updates to continuous use. The form and its instructions will be updated as needed.   
     
 Form 1099-DIV new box 11.    The "FATCA filing requirement" checkbox has been assigned   
box number 11. Subsequently, box numbers 11 through 15 have been renumbered 12 through 16,   
respectively.   
     
 Form 1099-MISC new box 13.    The "FATCA filing requirement" checkbox has been assigned   
box number 13. Subsequently, box numbers 13 through 17 have been renumbered 14 through 18   
respectively.   
     
 Exhibits.    All of the exhibits in this publication were updated to include all of the 2022 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 official IRS  forms to file the   
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 Forms 1099-A and 1099-C.   
     
-   
Instructions for Form 1099-B.   
     
-   
Instructions for Form 1099-CAP.   
     
-   
Instructions for Form 1099-DIV.   
     
-   
Instructions for Form 1099-G.   
     
-   
Instructions for Form 1099-H.   
     
-   
Instructions for Forms 1099-INT and 1099-OID.   
     
-   
Instructions for Form 1099-K.   
     
-   
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 Forms W-2G and 5754.   
     
     
     
You can also obtain the latest developments for each of the forms and instructions listed here by   
     
visiting 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 means the person to whom you are required by law to furnish a copy of the official   
 Form Recipient    
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, payment recipient, policyholder, seller,   
     
shareholder, student, transferor, or, in the case of Form W-2G, the winner). See Section 1.3.4.   
     
     
 1.2.2    
Filer means the person or organization required by law to file with the IRS a form listed in   
 Filer    
 Section 1.1.2   with the IRS. A filer may be a payer, creditor, payment settlement entity, recipient   
     
of mortgage or student loan interest payments, educational institution, broker, barter exchange,   
     
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.   
     
     
 1.2.3    
Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2  that   
 Substitute Form    
completely conforms to the provisions in this revenue procedure.   
     
     
 1.2.4    
     
 Substitute Form Recipient    
Substitute form recipient statement means a paper or electronic statement of the information   
 Statement (recipient    
reported on a form listed in Section 1.1.2. For the remainder of this revenue procedure, we will   
 statement)    
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.   
     
     
 1.2.5    
Composite substitute statement means one in which two or more required statements (for example,   
 Composite Substitute    
Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document. However, each   
 Statement    
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    
Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,   
 Introduction    
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   
     
  SE:W:CAR:MP:P:TP   
     
  1111 Constitution Ave. NW Room 6554   
     
  Washington, DC 20224   
     
     
     
 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.   
     
     
     
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.   
     
     
 1.3.2    
Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos,   
 Logos, Slogans, and    
slogans, and advertisements may not be recognized as important tax documents. A payee may   
 Advertisements    
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 it is not required, on any   
     
of the substitute form copies.   
     
     
     
The information return and payee copies must clearly identify the payer's name associated with   
     
its employer identification number.   
     
     
     
Logos and slogans may be used on permissible enclosures, such as a check or account statement,   
     
other than information returns and payee copies.   
     
     
     
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 SE:W:CAR:MP:P:TP   
     
  1111 Constitution Ave. NW   
     
  Room 6554   
     
  Washington, DC 20224   
     
     
     
or email them to substituteforms@irs.gov.   
     
     
 1.3.3    
Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to   
 Copy A Specifications    
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 2023 is shown in Part   
     
OPenalties in the 2022 General Instructions for Certain Information Returns.   
     
     
 1.3.4    
Copy B and Copy C of the following forms must contain the information in Part 4 to be considered   
 Copy B and Copy C    
a "statement" or "official form" under the applicable provisions of the Code. The format of this   
 Specifications    
information is at the discretion of the filer with the exception of the location of the tax year, form   
     
number, 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 following forms is for the following recipients.   
     
     
     
     
             
     
     
     
 Note.    On Copy C, 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.   
     
 Part 2    
 Specifications for Substitute Forms 1096 and Copies A of    
 Forms 1098, 1099, 3921, 3922, and 5498 (All Filed With the IRS)      
   
 Section 2.1 - Specifications    
     
     
     
 2.1.1    
Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1098-F, 1098-MA, 1099-A,   
 Online Fillable Forms    
1099-CAP, 1099-LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA   
     
received and processed by the IRS each year, these forms have been converted to fillable online   
     
PDFs.   
     
     
     
 Note.   The instructions for substitute Forms 1042-S, also a fillable online format, are found   
     
separately in Part 5.   
     
     
     
These forms in their fillable format can be found at IRS.gov/formspubs.   
     
     
     
All the instructions regarding the substitute forms found in Part 1, and Sections 2.1.2, 2.1.7, 2.1.9,    
     
and 2.1.10,  and the remainder of this publication, unless specified differently immediately below,   
     
remain in effect if you are going to produce the online fillable forms as paper or online substitute   
     
forms.   
     
     
-  Copy A of privately printed substitutes of the forms listed above must be exact replicas of   
     
  the official forms with respect to layout and content. Use the official form, found on IRS.   
     
  gov, printed actual size on an 81⁄2 inches by 11 inches sheet of paper. The forms will print   
     
  one to a page.   
     
     
-  All printing must be in high quality nongloss black ink.   
     
     
-  Paper for Copy A must be white chemical wood bond, or equivalent, 20 pounds (basis 17 x   
     
  22-500), plus or minus 5% (0.05); or offset book paper, 50 pounds (basis 25 x 38-500). No   
     
  optical brighteners may be added to the pulp or paper during manufacture. The paper must   
     
  consist of principally bleached chemical wood pulp or recycled printed paper. It must also   
     
  be suitably sized to accept ink without feathering.   
     
     
     
 Note.    If you want to print the forms as they formerly appeared to save paper, with the exception of   
     
Forms 1097-BTC (printed 2-to-a-page) and 1098-C (single form page), they are all printed 3-to-a-   
     
page. Follow the 3-to-a-page measurements in Section 6. Form 1098-C can be found at IRS.gov/   
     
Form1098C. Print the form to actual size, no scaling.   
     
     
 2.1.2    
Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in nonreflective   
 General Requirements    
black carbon-based ink in print positions 15 through 19 using an optical character recognition   
     
(OCR) A font. The checkboxes to the right of the form identifying numbers must be 10-point   
     
boxes. The "VOID" checkbox is in print position 25 (1.9 inches from left vertical line of the   
     
form). The "CORRECTED" checkbox is in print position 33 (2.7 inches from left vertical line of   
     
the form). Measurements are generally from the left edge of the paper, not including the perforated   
     
strip.   
     
     
The substitute form Copy A must be an exact replica of the official IRS form with respect to layout   
     
and content. To determine the correct form measurements, see Exhibits A through CC  at the end   
     
of this publication.   
     
     
     
     
     
Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are   
     
permitted on the back of a mailer top envelope ply.   
     
     
     
     
     
Use of chemical transfer paper for Copy A is acceptable.   
     
     
     
     
     
The Government Printing Office (GPO) symbol must be deleted.   
     
     
     
     
 2.1.3    
Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP   
 Color and Paper Quality    
Code 0-25, dated November 29, 1978, must be white 100% bleached chemical wood, OCR bond   
     
produced in accordance with the following specifications.   
     
     
     
     
     
 Note.    Reclaimed fiber in any percentage is permitted provided the requirements of this standard   
     
are met.   
     
     
     
     
     
           
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 2.1.4    
Chemical transfer paper is permitted for Copy A only if the following standards are met.   
 Chemical Transfer Paper    
     
     
     
-  Only chemically backed paper is acceptable for Copy A. Front and back chemically treated   
     
  paper cannot be processed properly by machine.   
     
     
     
-  Carbon-coated forms are not permitted.   
     
     
     
-  Chemically transferred images must be black.   
     
     
     
     
     
All copies must be clearly legible. Fading must be minimized to assure legibility.   
     
     
 2.1.5    
All print on Copy A of Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA, 1098-Q,   
 Printing    
1098-T, 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-MISC,   
     
1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SB, 3921, 3922, 5498, and   
     
the print on Form 1096 above the statement, "Return this entire page to the Internal Revenue   
     
Service. Photocopies are not acceptable." must be in Flint J-6983 red OCR dropout ink or an exact   
     
match. However, the 4-digit form identifying number must be in nonreflective carbon-based black   
     
ink in OCR A font.   
     
     
     
The shaded areas of any substitute form should generally correspond to the format of the official   
     
form.   
     
     
     
The printing for the Form 1096 jurat statement and the text that follows may be in any shade or   
     
tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096,   
     
where it will not bleed through and interfere with scanning.   
     
     
     
 Note.    The instructions on the front and back of Form 1096, which include filing addresses, must   
     
be printed.   
     
     
     
Separation between fields must be 0.1 inch.   
     
     
     
Other printing requirements are discussed in Sections 2.1.5 through 2.1.9.   
     
     
 2.1.6    
You must initiate, or have, a quality control program to assure OCR ink density. Readings will be   
 OCR Specifications    
made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%   
     
(0.80). Black ink must not have a reflectance greater than 15% (0.15). These readings are based   
     
on requirements of the "BancTec IntelliScan XDS" Optical Scanner using Flint J-6983 red OCR   
     
dropout ink or an exact match.   
     
     
     
The following testers and ranges are acceptable:   
     
     
     
 Important information:    The forms produced under these specifications must be guaranteed to   
     
function properly when processed through High Speed Scan-Optics 9000 mm scanners. Forms   
     
require precision spacing, printing, and trimming.   
     
     
     
Density readings on the solid J-6983 (red) must be between the ranges of 0.95 to 0.90. The optimal   
     
scanning range is 0.93. Density readings on the solid black must be between the ranges of 112 to   
     
108. The optimal scanning range is 110.   
     
     
     
 Note.    The readings are taken using an Ex-Rite 500 series densitometer, in Status T with Absolute   
     
or - paper setting under an Illuminate 5000 Kelvin Watt Light. You must maintain print contrast   
     
specification of ink and densitometer reflectivity reading throughout the entire production run.   
     
     
-   MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth   
     
  PCM-II tester on the "C" scale must range from.01 minimum to.06 maximum.   
     
     
-   Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red   
     
  (IR) scale must range from.12 minimum to.21 maximum. White calibration disc must be   
     
  100%. Sensitivity must be set at one (1).   
     
     
-  Alternative testers must be approved by the IRS to establish tested PCS values. You may   
     
  obtain approval by writing to the following address:   
     
     
     
  Commissioner of Internal Revenue   
     
  Attn: SE:W:CAR:MP:P:TP   
     
  Business Publishing - Tax Products   
     
  1111 Constitution Ave. NW   
     
    Room 6554   
     
  Washington, DC 20224   
     
     
 2.1.7    
Type must be substantially identical in size and shape to the official form. All rules are either 1/2-   
 Typography    
point or 3/4-point. Rules must be identical to those on the official IRS form.   
     
     
     
 Note.    The form identifying number must be nonreflective carbon-based black ink in OCR A font.   
     
     
 2.1.8    
Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single page   
 Dimensions    
(3-to-a-page), 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.   
     
     
     
 Exceptions.   Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-   
     
MISC, 1099-OID, 1099-R, and 5498 contain two copies on a single page (2-to-a-page). Forms   
     
1098-C and 1042-S are single-page documents.   
     
     
     
There is a 0.33 inch top margin from the top of the corrected box, and a 0.2 to 0.25 inch right   
     
margin, with a +/- 1/20 (0.05) inch tolerance for the right margin. If the right and top margins are   
     
properly aligned, the left margin for all forms will be correct. All margins must be free of print.   
     
See Exhibits A through CC in Part 6 for correct form measurements.   
     
     
     
These measurements are constant for certain Forms 1098, 1099, and 5498. These measurements   
     
are shown only once in this publication, on Form 1097-BTC (Exhibit B) 2-to-a-page and on Form   
     
1098-E (Exhibit E)  3-to-a-page.   
     
     
     
Exceptions to these measurements, and form-specific measurements are shown on the rest of the   
     
exhibits.   
     
     
     
The depth of the individual trim size of each 3-to-a-page form must be 3 2/3 inches, the same   
     
depth as the official form, unless otherwise indicated.   
     
     
     
The depth of the individual trim size of each 2-to-a-page form is 5 1/2 inches.   
     
     
 2.1.9    
Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute forms must be   
 Perforation    
perforated at each 11 inches page depth. No perforations are allowed between forms on the Copy   
     
A page.   
     
     
     
 Exception.    Copy A of Form W-2G may be perforated.   
     
     
The words "Do Not Cut or Separate Forms on This Page" must be printed using Flint J-6983 red   
     
OCR dropout ink or an exact match (see section 2.1.5, earlier) between the 3-to-a-page or 2-to-a-   
     
page. This statement should not be included after the last form on the page.   
     
     
     
Separations are required between all the other individual copies (Copies B and C, and Copies 1   
     
and 2 of Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-   
     
OID, 1099-R, and Copy D for Forms 1099-LS, 1099-LTC, 1099-R, and 1042-S) in the set. Any   
     
recipient copies printed on a single sheet of paper must be easily separated. The best method of   
     
separation is to provide perforations between the individual copies. Each copy should be easily   
     
distinguished, whatever method of separation is used.   
     
     
     
 Note.    Perforation does not apply to printouts of copies that are furnished electronically to recipients   
     
(as described in Regulations section 31.6051-1(j)). However, these recipients should be cautioned   
     
to carefully separate any copies. See Section 4.6.1, later, for information on electronically   
     
furnishing statements to recipients.   
     
     
 2.1.10    
You must include the OMB Number on Copies A and Form 1096 in the same location as on the   
 Required Inclusions/    
official form.   
 Exclusions    
     
     
The following Privacy Act and Paperwork Reduction Act Notice phrases must be printed on Copy   
     
A of the forms as follows. It must also be printed on the Copy C, D, or E of the form retained by   
     
the filer.   
     
     
-  "For Privacy Act and Paperwork Reduction Act Notice, see the current version of the   
     
  General Instructions for Certain Information Returns" on Forms 3921 and 3922.   
     
     
 -  "For more information and the Privacy Act and Paperwork Reduction Act Notice, see    
     
   the 2022 General Instructions for Certain Information Returns"    on Form 1096.   
     
     
 -  "For Privacy Act and Paperwork Reduction Act Notice, see instructions"   on   
     
  Form 1042-S.   
     
     
-  "For Privacy Act and Paperwork Reduction Act Notice, see the 2022 General Instructions    
     
   for Certain Information Returns   " must be printed on all other forms listed in Section 1.1.2.    
     
     
     
A postal indicia may be used if it meets the following criteria.   
     
     
-  It is printed in the OCR ink color prescribed for the form.   
     
     
-  No part of the indicia is within one print position of the scannable area.   
     
     
     
The printer's symbol (GPO) must not be printed on substitute Copy A. Instead, the employer   
     
identification number (EIN) or the vendor code of the form's printer must be entered in place   
     
of the Catalog Number (Cat. No.). The 4-digit vendor code, preceded by four zeros and a slash,   
     
for example, 0000/9876, must appear in 12-point Arial font, or a close approximation, on Copy   
     
A only of Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G. The vendor code   
     
is used to identify the forms producer. Vendor codes can be obtained free of charge from the   
     
National Association of Computerized Tax Processors (NACTP) via email at president@nactp.   
     
org. The use of a vendor code is recommended.   
     
     
     
 Note.    Vendor codes from the NACTP are required by those companies producing the 1099 family   
     
of forms (Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G) as part of a product   
     
for resale to be used by multiple issuers. Issuers developing 1099 family forms to be used only for   
     
their individual company do not require a vendor code.   
     
     
     
The Cat. No. shown on the forms is used for IRS distribution purposes and should not be printed   
     
on any substitute forms.   
     
     
     
The form must not contain the statement "IRS approved" or any similar statement.   
     
     
 Section 2.2 - Instructions for Preparing Paper Forms That Will Be Filed With the IRS    
     
     
 2.2.1    
The form recipient's name, street address, city, state, ZIP code, and telephone number (if required)   
 Recipient Information    
should be typed or machine printed in black ink in the same format as shown on the official IRS   
     
form. The city, state, and ZIP code must be on the same line.   
     
     
     
The following rules apply to the form recipient's name(s).   
     
     
-  The name of the appropriate form recipient must be shown on the first or second name line   
     
  in the area provided for the form recipient's name.   
     
     
-  No descriptive information or other name may precede the form recipient's name.   
     
     
-  Only one form recipient's name may appear on the first name line of the form.   
     
     
-  If multiple recipients' names are required on the form, enter on the first name line the   
     
  recipient name that corresponds to the recipient taxpayer identification number (TIN) shown   
     
  on the form. Place the other form recipients' names on the second name line (only 2 name   
     
  lines are allowable).   
     
     
     
Because certain states require that trust accounts be provided in a different format, filers should   
     
generally provide information returns reflecting payments to trust accounts with the:   
     
     
-  Trust's employer identification number (EIN) in the recipient's TIN area,   
     
     
-  Trust's name on the recipient's first name line, and   
     
     
-  Name of the trustee on the recipient's second name line.   
     
     
     
Although handwritten forms will be accepted, the IRS prefers that filers type or machine print   
     
data entries. Also, filers should insert data as directed by shading, or in the middle of blocks, well   
     
separated from other printing and guidelines, and take measures to guarantee clear, dark black,   
     
sharp images. Photocopies are not acceptable.   
     
     
     
 Truncating payee identification number on payee statements.   Where permitted, filers may   
     
truncate a payee's identification number (social security number (SSN), individual taxpayer   
     
identification number (ITIN), adoption taxpayer identification number (ATIN), or employer   
     
identification number (EIN)) on the payee statement (including substitute and composite substitute   
     
statements) furnished to the payee in paper form or electronically. Generally, the payee statement   
     
is that copy of an information return designated "Copy B" on the form. To truncate where allowed,   
     
replace the first 5 digits of the 9-digit number with asterisks (*) or Xs (for example, an SSN   
     
xxx-xx-xxxx would appear on the paper payee statement as ***-**-xxxx or XXX-XX-xxxx). See   
     
Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/2014-31_IRB#TD-9675.   
     
     
     
     
 Caution.   Recipient TINs must not  be truncated on Copy A filed with the IRS.   
     
     
     
 2.2.2    
Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for an account   
 Account Number Box    
number designation when required by the official IRS form. The account number is required if you   
     
have multiple accounts for a recipient for whom you are filing more than one information return   
     
of the same type. Additionally, the IRS encourages you to include the recipients' account numbers   
     
on paper forms if your system of records uses the account number rather than the name or TIN   
     
for identification purposes. Also, the IRS will include the account number in future notices to you   
     
about backup withholding. If you are using window envelopes to mail statements to recipients and   
     
using reduced rate mail, be sure the account number does not appear in the window. The Postal   
     
Service may not accept these for reduced rate mail.   
     
     
     
     
 Exception.    Form 1098-T can have third-party provider information.   
     
     
     
 2.2.3    
-   
Machine-printed forms should be printed using a 6 lines/inch option, and should be printed   
 Specifications and    
     
in 10 pitch pica (10 print positions per inch) or 12 pitch elite (12 print positions per inch).   
 Restrictions    
     
Proportional spaced fonts are unacceptable.   
     
     
-   
Substitute forms prepared in continuous or strip form must be burst and stripped to conform   
     
     
to the size specified for a single sheet before they are filed with the IRS. The size specified   
     
     
does not include pin feed holes. Pin feed holes must not be present on forms filed with the   
     
     
IRS.   
     
     
-   
Do not  use a felt tip marker. The machine used to "read" paper forms generally cannot read   
     
     
this ink type.   
     
     
-   
Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special   
     
     
characters in the numbered money boxes. Exception.  Use decimal points to indicate dollars   
     
     
and cents (for example, 2000.00 is acceptable).   
     
     
-   
Do not  use apostrophes ('), asterisks (*), or other special characters on the payee name line.   
     
     
-   
Do not  fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed to the IRS. Mail   
     
     
these forms flat in an appropriately sized envelope or box. Folded documents cannot be   
     
     
readily moved through the machine used in IRS processing.   
     
     
-   
Do not  staple Forms 1096 to the transmitted returns. Any staple holes near the return code   
     
     
number may impair the IRS's ability to machine scan the type of documents.   
     
     
-   
Do not  type other information on Copy A.   
     
     
-   
Do not  cut or separate the individual forms on the sheet of forms of Copy A (except Forms   
     
     
W-2G).   
     
     
     
 2.2.4    
Mail completed paper forms to the IRS service center shown in the Instructions for Form 1096 and   
 Where To File    
in the 2022 General Instructions for Certain Information Returns. Specific information needed to   
     
complete the forms mentioned in this revenue procedure are given in the specific form instructions.   
     
     
A chart showing which form must be filed to report a particular payment is included in the 2022   
     
General Instructions for Certain Information Returns.   
     
     
     
 Part 3    
 Specifications for Substitute Form W-2G (Filed With the IRS)    
     
     
     
 Section 3.1 - General    
     
     
     
     
     
 3.1.1    
The following specifications give the format requirements for substitute Form W-2G (Copy A   
 Purpose    
only), which is filed with the IRS.   
     
     
     
     
A filer may use a substitute Form W-2G to file with the IRS (referred to as "substitute Copy A").   
     
The substitute form must be an exact replica of the official form with respect to layout and content.   
     
     
     
 Section 3.2 - Specifications for Copy A of Form W-2G    
     
     
     
 3.2.1    
You must follow these specifications when printing substitute Copy A of the Form W-2G   
 Substitute Form W-2G    
     
     
 (Copy A)    
     
     
     
 Caution.    The payee's TIN (SSN, ITIN, ATIN, or EIN) must not  be truncated on Copy A of Form   
     
W2-G.   
     
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 Part 4    
 Substitute Statements to Form Recipients and Form Recipient Copies    
     
     
 Section 4.1 - Specifications    
     
     
     
 4.1.1    
If you do not use the official IRS form to furnish statements to recipients, you must furnish an   
 Introduction    
acceptable substitute statement. Information presented in substitute statements should be in a   
     
point size large enough to be easily read by recipients. To be acceptable, your substitute statement   
     
must comply with the rules in this Part. If you are furnishing a substitute form, see Regulations   
     
sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements   
     
must be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and   
     
1099-PATR, and Form 1099-MISC, or 1099-S for royalties. Generally, information returns may   
     
be furnished electronically with the consent of the recipient. See Section 4.6.1.   
     
     
     
 Note.    A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a statement to   
     
the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement required by   
     
those regulations is not subject to the requirements outlined in this section.   
     
     
 4.1.2    
The rules in this section apply to Form 1099-B, 1099-DIV (except for section 404(k) dividends),   
 Substitute Statements to    
1099-INT (except for interest reportable under section 6041), 1099-OID, and 1099-PATR only.   
 Recipients for Certain    
You may furnish form recipients with Copy B of the official Form 1099 or a substitute Form 1099   
 Forms 1099-B, 1099-DIV,    
(recipient statement) if it contains the same information as the official IRS form (such as aggregate   
 1099-INT, 1099-OID, and    
amounts paid to the form recipient, any backup withholding, the name, address, and TIN of the   
 1099-PATR    
person making the return, and any other information required by the official form). Information not   
     
required by the official form should not be included on the substitute form except for state income   
     
tax withholding information. But see Section 4.3 regarding additional information that may be   
     
included on substitute and composite Forms 1099-B, such as basis for noncovered securities.   
     
     
     
 Note.   Many of the information returns now include boxes for providing state withholding   
     
information as part of the official form, with additional copies for convenience. Payers may,   
     
however, provide the state withholding information separately (such as on a separate page or   
     
section) in order to assist the payee with completing a state income tax return that requires the   
     
attachment of any information return that includes state withholding amounts and payer numbers.   
     
 Exception for supplementary information.   The substitute form may include supplementary   
information that will assist the payee with completing his or her tax return. Such information could   
include expense and cost basis factors related to the reporting for widely held fixed investment   
trusts (WHFITs), as required under Regulations section 1.671-5. The substitute statement should   
disclose to the payee that such supplementary information is not furnished to the IRS. See Section    
 4.3   for additional requirements when providing supplemental information with the Form 1099-B   
that is not furnished to the IRS.   
     
 Form 1099-B.   For transactions reportable on Form 8949, brokers that use substitute statements   
should segregate dispositions of noncovered securities from covered securities, and further   
segregate long-term and short-term dispositions of covered securities. They may also segregate   
long-term from short-term dispositions of noncovered securities, to the extent that date acquired is   
known. For 2022 dispositions, the substitute Forms 1099-B may have up to five separate sections,   
each with a heading identifying which securities are included in the list, and each separately   
totaled. Each section, after totaling or within the heading for the section, should indicate how to   
report the transactions on Form 8949, as indicated.   
     
1.  Short-term transactions for which basis is  reported to the IRS--Report on Form 8949, Part I,   
  with Box A  checked.   
     
2.  Short-term transactions for which basis is not  reported to the IRS--Report on Form 8949,   
   Part I, with Box B  checked.   
     
3.  Long-term transactions for which basis is  reported to the IRS--Report on Form 8949, Part    
   II, with Box D  checked.   
     
4.  Long-term transactions for which basis is not  reported to the IRS--Report on Form 8949,   
   Part II, with Box E  checked.   
     
5.  Transactions for which basis is not  reported to the IRS and for which short-term or long-term   
  determination is unknown (to Broker). You must determine short-term or long-term based on   
  your records and report on Form 8949, Part I, with Box B  checked, or on Form 8949, Part    
     II, with Box E  checked, as appropriate.   
     
For each section, each transaction may include information not reported to the IRS, such as   
basis, date acquired, and gain or loss. Therefore, for short-term dispositions where basis was not   
reported to the IRS, basis and date acquired may be shown just as it would be shown for short-term   
dispositions where basis was reported to the IRS.   
     
For 2022 dispositions, each of the applicable sections must have Sales Price and Cost or Other   
Basis (if known) separately totaled. Net gain or loss, if included for any of the sections, may also   
be totaled.   
     
Brokers may also use substitute Form 1099-B for transactions that are not directly reported on   
Form 8949. Examples include transactions involving regulated futures contracts, foreign currency   
contracts, and section 1256 option contracts. Any additional sections created for this purpose   
should be segregated from those transactions directly reportable on Form 8949.   
     
The substitute form requirements in the following paragraphs also apply to Form 1099-B.   
     
 Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR.   A substitute recipient statement   
for Forms 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must comply with the following   
requirements.   
     
     
-   
Box captions and numbers that are applicable must be clearly identified, using the same   
     
     
wording and numbering as on the official form.   
     
     
-   
The recipient statement (Copy B) must contain all applicable recipient instructions as   
     
     
provided on the front and back of the official IRS form. You may provide those instructions   
     
     
on a separate sheet of paper.   
     
     
-   
The box caption "Federal income tax withheld"  must be in boldface type or otherwise   
     
     
highlighted on the recipient statement.   
     
     
-   
The recipient statement must contain the Office of Management and Budget (OMB) number   
     
     
as shown on the official IRS form. See Section 5.2.    
     
     
-   
The recipient statement must contain the tax year (for example, 2022), form number (for   
     
     
example, Form 1099-INT), and form name (for example, Interest Income) of the official   
     
     
IRS Form 1099. This information must be displayed prominently together in one area of the   
     
     
statement. For example, the tax year, form number, and form name could be shown in the   
     
     
upper right part of the statement. Each copy must be appropriately labeled (such as Copy   
     
     
B, For Recipient). See Section 4.5.2 for applicable labels and arrangement of assembly of   
     
     
forms. Note. Do not include the words "Substitute for" or "In lieu of" on the recipient   
     
     
statement.   
     
     
-   
Layout and format of the statement is at the discretion of the filer. However, the IRS   
     
     
encourages the use of boxes so that the statement has the appearance of a form and can be   
     
     
easily distinguished from other nontax statements.   
     
     
-   
Each recipient statement of Form 1099-B, 1099-DIV, 1099-INT, 1099-OID, or 1099-PATR   
     
     
must include the direct access telephone number of an individual who can answer questions   
     
     
about the statement. Include that telephone number conspicuously anywhere on the recipient   
     
     
statement.   
     
     
     
     
A mutual fund family may furnish one statement (for example, one piece of paper) on which   
     
it reports the dividend income earned by a recipient from multiple funds within the family of   
     
mutual funds, as required by Form 1099-DIV. However, each fund and its earnings must be stated   
     
separately. The statement must contain an instruction to the recipient that each fund's dividends   
     
and name, not the name of the mutual fund family, must be reported on the recipient's tax return.   
     
The statement cannot contain an aggregate total of all funds. In addition, a mutual fund family   
     
may furnish a single statement (as a single filer) for Form 1099-INT, 1099-DIV, or 1099-OID   
     
information (see Section 4.2.1, later). Each fund and its earnings must be stated separately. The   
     
statement must contain an instruction to the recipient that each fund's earnings and name, not the   
     
name of the mutual fund family, must be reported on the recipient's tax return. The statement   
     
cannot contain an aggregate total of all funds.   
     
     
     
     
You may enter a total of the individual accounts listed on the statement only if they have been   
     
paid by the same payer. For example, if you are listing interest paid on several accounts by one   
     
financial institution on Form 1099-INT, you may also enter the total interest amount. You may   
     
also enter a date next to the corrected box if that box is checked.   
     
     
     
 4.1.3    
Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA,   
 Substitute Statements to    
1098-Q, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-G, 1099-K, 1099-LS, 1099-LTC, 1099-   
 Recipients for Certain    
MISC, 1099-NEC, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498,   
 Forms 1098, 1099, 5498,    
5498-ESA, 5498-QA, 5498-SA, W-2G, 1099-DIV (only for section 404(k) dividends reportable   
 and W-2G    
under section 6047), and 1099-INT (only for interest of $600 or more made in the course of a trade   
     
or business reportable under section 6041) can be copies of the official forms or an acceptable   
     
substitute.   
     
 Caution.    The IRS does not require a donee to use Form 1098-C as the written acknowledgment   
for contributions of motor vehicles, boats, and airplanes. However, if you choose to use copies of   
Form 1098-C or an acceptable substitute as the written acknowledgment, then you must follow   
the requirements of this section.   
     
     
To be acceptable, a substitute recipient statement must meet the following requirements.   
     
-   
The tax year, form number, and form name must be the same as the official form and must   
     
be displayed prominently together in one area on the statement. For example, they may be   
     
shown in the upper right part of the statement.   
     
-   
The statement must contain the same information as the official IRS form, such as aggregate   
     
amounts paid to the form recipient, any backup withholding, the name, address, and TIN of   
     
the filer and of the recipient, and any other information required by the official form.   
     
-   
Each substitute recipient statement for Forms W-2G, 1097-BTC, 1098, 1098-C, 1098-E,   
     
1098-F, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state and   
     
local income tax refunds), 1099-K, 1099-INT, 1099-LS, 1099-LTC, 1099-MISC (excluding   
     
fishing boat proceeds), 1099-NEC, 1099-Q, 1099-R (for qualified long-term care insurance   
     
contracts under combined arrangements only), 1099-S, 1099-SA, 1099-SB, and 5498-SA   
     
must include the direct access telephone number of an individual who can answer questions   
     
about the statement.   
     
-   
Include the telephone number conspicuously anywhere on the recipient statement. Although   
     
not required, payers reporting on Forms 1099-QA, 1099-R (payments other than qualified   
     
long-term care insurance contracts under combined arrangements), 3921, 3922, 5498, 5498-   
     
ESA, and 5498-QA are encouraged to furnish telephone numbers at which recipients of the   
     
form(s) can reach a person familiar with the information reported.   
     
-   
All applicable money amounts and information, including box numbers required to be   
     
reported to the form recipient, must be titled on the recipient statement in substantially   
     
the same manner as those on the official IRS form. The box caption "Federal income tax    
     
 withheld"    must be in boldface type on the recipient statement.   
     
     
 Exception.    If you are reporting a payment as "Other income" in box 3 of Form 1099-MISC,   
you may substitute appropriate language for the box title. For example, for payments of accrued   
wages and leave to a beneficiary of a deceased employee, you might change the title of box 3 to   
"Beneficiary payments" or something similar.   
     
     
 Note.    You cannot make this change on Copy A.   
     
-   
If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and Copy   
     
C must be furnished to the recipient. If federal income tax is not withheld, only Copy C   
     
of Forms 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions   
     
similar to those on the back of the official Copy B and Copy C of Form 1099-R must be   
     
furnished to the recipient. For convenience, you may choose to provide both Copies B and   
     
C of Form 1099-R to the recipient.   
     
-   
You must provide appropriate instructions to the form recipient similar to those on the   
     
official IRS form, to aid in the proper reporting on the form recipient's income tax return. For   
     
payments reported on Forms 1099-B and 1099-CAP, the requirement to include instructions   
     
substantially similar to those on the official IRS form, may be satisfied by providing form   
     
recipients with a single set of instructions for all Forms 1099-B and 1099-CAP statements   
     
required to be furnished in a calendar year.   
     
     
-   
If you use carbonless sets to produce recipient statements, the quality of each copy in the set   
     
     
must meet the following standards.   
     
     
     
1. All copies must be clearly legible.   
     
     
     
2. All copies must be able to be photocopied.   
     
     
     
3. Fading must not diminish legibility and the ability to photocopy.   
     
     
-   
In general, black chemical transfer inks are preferred, but other colors are permitted if the   
     
     
above standards are met. Hot wax and cold carbon spots are not permitted on any of the   
     
     
internal form plies. The back of a mailer top envelope ply may contain these spots.   
     
     
-   
For reporting state income tax withholding and state payments, you may add an additional   
     
     
box(es) to recipient copies, as appropriate. In addition, the state withholding information may   
     
     
be provided separately and apart from the other information in the event the recipient must   
     
     
attach a copy to the recipient's tax return. Note.  You cannot make this change on Copy A.   
     
     
-   
On Copy C of Form 1099-LTC, you may reverse the location of the policyholder's and the   
     
     
insured's name, street address, city, state, and ZIP code for easier mailing.   
     
     
-   
If an institution insurer uses a third-party service provider to file Form 1098-T, then in   
     
     
addition to the institution or insurer's name, address, and telephone number, the same   
     
     
information may be included for the third-party service provider in the space provided on   
     
     
the form.   
     
     
-   
Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C.   
     
     
     
 4.1.4    
Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients and kept in the filers' records,   
 Online Fillable Copies B, C,    
have been made online fillable at IRS.gov/forms-instructions for many forms referenced in these   
 D, 1, and 2    
instructions. See the separate instructions for Forms 1098, 1098-E & T, 1098-F, 1098-Q, 1099-A   
     
& C, 1099-B, 1099-DIV, 1099-G, 1099-INT & OID, 1099-K, 1099-LS, 1099-MISC, 1099-NEC,   
     
1099-PATR, 1099-R & 5498, 1099-S, 1099-SB, and 3921.   
     
     
     
 Section 4.2 - Composite Statements    
     
     
     
     
 4.2.1    
A composite recipient statement is permitted for reportable payments consisting of the proceeds of   
 Composite Substitute    
brokerage and barter transactions, dividends, interest, original issue discount, patronage dividends,   
 Statements for Certain    
and royalties. The following forms may be included on a composite substitute statement, when one   
 Forms 1099-B, 1099-DIV,    
payer is reporting more than one of these payments during a calendar year to the same form recipient.   
 1099-INT, 1099-MISC,    
     
     
 1099-OID, 1099-    
-   
Form 1099-B.   
 PATR, and 1099-S    
     
     
     
-   
Form 1099-DIV (except for section 404(k) dividends).   
     
     
-   
Form 1099-INT (except for interest reportable under section 6041).   
     
     
-   
Form 1099-MISC (only for royalties or substitute payments in lieu of dividends and interest).   
     
     
-   
Form 1099-OID.   
     
     
-   
Form 1099-PATR.   
     
     
-   
Form 1099-S (only for royalties).   
     
     
Generally, do not include any other Form 1099 information (for example, 1099-A or 1099-C) on   
     
a composite statement with the information required on the forms listed in the preceding sentence.   
     
     
     
     
Although the composite recipient statement may be on one sheet, the format of the composite   
     
recipient statement must satisfy the following requirements in addition to the requirements listed   
     
earlier in Sections 4.1.2, 4.3, and 4.4, as applicable.   
     
     
-   
All information pertaining to a particular type of payment must be located and blocked   
     
     
together on the form and separate from any information covering other types of payments   
     
     
included on the form. For example, if you are reporting interest and dividends, the Form   
     
     
1099-INT information must be presented separately from the Form 1099-DIV information.   
     
     
-   
The composite recipient statement must prominently display the form number and form   
     
     
name of the official IRS form together in one area at the beginning of each appropriate   
     
     
of information. The tax year must only be placed on each block of information if it is not   
     
     
prominently displayed elsewhere on the page on which the information appears.   
     
     
-   
Any information required by the official IRS forms that would otherwise be repeated in each   
     
     
information block is required to be listed only once in the first information block on the   
     
     
composite form. For example, there is no requirement to report the name of the filer in each   
     
     
information block. This rule does not apply to any money amounts (for example, federal   
     
     
income tax withheld) or to any other information that applies to money amounts.   
     
     
-   
A composite statement is an acceptable substitute only if the type of payment, and the   
     
     
recipient's tax obligation with respect to the payment, are as clear as if each required   
     
     
statement were furnished separately on an official form.   
     
     
     
 4.2.2    
A composite recipient statement for the forms specified in Section 4.1.2  or  4.1.3  is permitted   
 Composite Substitute    
when one filer is reporting more than one type of payment during a calendar year to the same form   
 Statements to Recipients for    
recipient. A composite statement is not  allowed for a combination of forms listed in Sections 4.1.2    
 Forms Specified in Sections    
 and    4.1.3.   
 4.1.2 and 4.1.3    
     
     
     
 Exceptions:      
     
     
-   
Substitute payments in lieu of dividends or interest reported in box 8 of Form 1099-MISC   
     
     
may be reported on a composite substitute statement with Form 1099-DIV.   
     
     
-   
Form 1099-B information may be reported on a composite form with the forms specified in   
     
     
 Section 4.1.2   as described in Section 4.2.1.    
     
     
-   
Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form   
     
     
only with the forms specified in Section 4.1.2.    
     
     
     
     
Although the composite recipient statement may be on one sheet, the format of the composite   
     
recipient statement must satisfy the requirements listed in Section 4.2.1 as well as the requirements   
     
in Section 4.1.3. A composite statement of Forms 1098 and 1099-INT (for interest reportable   
     
under section 6049) is not allowed.   
     
 Section 4.3 - Additional Information for Substitute and Composite Forms 1099-B    
     
     
 4.3.1    
A filer may include Form 1099-B information on a composite form with the forms listed in   
 General Requirements for    
 Section 4.1.2.   Therefore, supporting, explanatory, or comparable relevant information for covered   
 Presenting Additional Form    
and noncovered lots on the 1099-B portion of the composite statement can be included. This   
 1099-B    
information includes display on the payee statement of data elements such as basis for noncovered   
 Information    
lots, explanatory remarks on permissible basis adjustments for covered lots, descriptions of the   
     
type of transaction (merger, buy to close, redemption, etc.), identification of contingent payment   
     
debt obligations, and lot relief methods.   
     
     
     
If you wish to provide additional information to the investor on the same substitute recipient   
     
Form 1099-B, the form must follow the rules set forth in this Section 4.3 and should clearly   
     
delineate how the information is presented. Any information presented should make reference to   
     
its corresponding number on the official form, as appropriate. You should clearly categorize each   
     
type of information you are reporting.   
     
     
 4.3.2    
An additional separate legend is required that explains exactly which pieces of information are   
 Added Legend for    
and which are not reported to the IRS, to the extent, if any, the information is not already identified   
 Providing Additional 1099-    
as not being reported to the IRS, as described in Section 4.1.2. It should clearly explain how the   
 B Information    
information is presented. You may present this legend in a way that is consistent with your design   
     
as long as it clearly indicates which information is being provided to the IRS. Additionally, a   
     
reminder to taxpayers that they are ultimately responsible for the accuracy of their tax returns is   
     
also required.   
     
     
 Section 4.4 - Required Legends      
     
     
 4.4.1    
Form 1098 recipient statements (Copy B) must contain the following legends:   
 Required Legends for    
     
 Forms 1098    
-  Form 1098   
     
     
  1.  The information in boxes 1 through 9 and 11 is important tax information and is being   
     
  furnished to the IRS. If you are required to file a return, a negligence penalty or other   
     
  sanction may be imposed on you if the IRS determines that an underpayment of tax   
     
  results because you overstated a deduction for the mortgage interest or for these points,   
     
  reported in boxes 1 and 6; or because you did not report the refund of interest (box 4);   
     
  or because you claimed a nondeductible item."   
     
     
   2.    Caution.  "The amount shown may not be fully deductible by you. Limits based on the   
     
  loan amount and the cost and value of the secured property may apply. Also, you may   
     
  only deduct interest to the extent it was incurred by you, actually paid by you, and not   
     
  reimbursed by another person."   
     
     
-  Form 1098-C: Copy B - "In order to take a deduction of more than $500 for this contribution,   
     
  you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your    
     
     deduction cannot exceed the amount in box 4c." Copy C - "This information is being   
     
  furnished to the IRS unless box 7 is checked."   
     
     
-   
Form 1098-E: "This is important tax information and is being furnished to the IRS. If you   
     
     
are required to file a return, a negligence penalty or other sanction may be imposed on you if   
     
     
the IRS determines that an underpayment of tax results because you overstated a deduction   
     
     
for student loan interest."   
     
     
-   
Forms 1098-F and 1098-MA: "This is important tax information and is being furnished to   
     
     
the IRS."   
     
     
-   
Form 1098-Q: "This information is being furnished to the IRS."   
     
     
-   
Form 1098-T: "This is important tax information and is being furnished to the IRS. This   
     
     
form must be used to complete Form 8863 to claim education credits. Give it to the tax   
     
     
preparer or use it to prepare the tax return."   
     
     
     
 4.4.2    
-   
Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B - "This is important tax information   
 Required Legends for    
     
and is being furnished to the IRS. If you are required to file a return, a negligence penalty or   
 Forms 1099 and W-2G    
     
other sanction may be imposed on you if taxable income results from this transaction and the   
     
     
IRS determines that it has not been reported."   
     
     
-   
Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-OID, 1099-   
     
     
PATR, 1099-Q, and 1099-QA: Copy B -"This is important tax information and is being   
     
     
furnished to the IRS. If you are required to file a return, a negligence penalty or other   
     
     
sanction may be imposed on you if this income is taxable and the IRS determines that it has   
     
     
not been reported."   
     
     
-   
Form 1099-LS: Copy B - "This is important tax information and is being furnished to the   
     
     
IRS. If you are required to file a return, a negligence penalty or other sanction may be   
     
     
imposed on you if this item is required to be reported and the IRS determines that it has   
     
     
not been reported." Copy C - "Copy C is provided to you for information only. Only the   
     
     
payment recipient is required to report this information on a tax return."   
     
     
-   
Form 1099-LTC: Copy B - "This is important tax information and is being furnished to   
     
     
the IRS. If you are required to file a return, a negligence penalty or other sanction may be   
     
     
imposed on you if this item is required to be reported and the IRS determines that it has   
     
     
not been reported." Copy C - "Copy C is provided to you for information only. Only the   
     
     
policyholder is required to report this information on a tax return."   
     
     
-   
Form 1099-R: Copy B - "Report this income on your federal tax return. If this form    
     
     
 shows federal income tax withheld in box 4, attach this copy to your return."    Copy C -   
     
     
"This information is being furnished to the IRS."   
     
     
-   
Forms 1099-S and 1099-SB: Copy B - "This is important tax information and is being   
     
     
furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction   
     
     
may be imposed on you if this item is required to be reported and the IRS determines that it   
     
     
has not been reported."   
     
     
-   
Form 1099-SA: Copy B - "This information is being furnished to the IRS."   
     
     
-   
Form W-2G: Copy B - "This information is being furnished to the IRS. Report this income    
     
     
 on your federal tax return. If this form shows federal income tax withheld in box 4,    
     
     
 attach this copy to your return."   Copy C - "This is important tax information and is   
     
     
being furnished to the IRS. If you are required to file a return, a negligence penalty or other   
     
     
sanction may be imposed on you if this income is taxable and the IRS determines that it has   
     
     
not been reported."   
     
 4.4.3    
-   
Form 1097-BTC: Copy B - "This is important tax information and is being furnished to   
 Required Legends for    
     
the IRS. If you are required to file a return, a negligence penalty or other sanction may be   
 Forms 1097-BTC, 3921,    
     
imposed on you if an amount of tax credit exceeding the amount reported on this form is   
 3922, and 5498    
     
claimed on your income tax return."   
     
     
-   
Form 3921: Copy B - "This is important tax information and is being furnished to the IRS.   
     
     
If you are required to file a return, a negligence penalty or other sanction may be imposed   
     
     
on you if this item is required to be reported and the IRS determines that it has not been   
     
     
reported." Copy C - "This copy should be retained by the corporation whose stock has been   
     
     
transferred under Section 422(b)."   
     
     
-   
Form 3922: Copy B - "This is important tax information and is being furnished to the IRS."   
     
     
Copy C - "This copy should be retained by the corporation."   
     
     
-   
Form 5498: Copy B - "This information is being furnished to the IRS." Note.  If you do not   
     
     
provide another statement to the participant because no contributions were made for the   
     
     
year, the statement of the fair market value, and any required minimum distribution of the   
     
     
account, must contain this legend and a designation of which information is being provided   
     
     
to the IRS.   
     
     
-   
Forms 5498-ESA, 5498-QA, and 5498-SA: Copy B - "This information is being furnished   
     
     
to the IRS."   
     
     
     
 Section 4.5 - Miscellaneous Instructions for Copies B, C, D, E, 1, and 2    
     
     
     
 4.5.1    
Copies B, C, and in some cases D, E, 1, and 2 are included in the official assembly for the   
 Copies    
convenience of the filer. You are not legally required to include all these copies with the privately   
     
printed substitute forms. Furnishing Copy B, and in some cases Copy C, will satisfy the legal   
     
requirement to provide statements of information to form recipients.   
     
     
     
     
 Note.    If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, Copy B   
     
(to be attached to the tax return) and Copy C must be furnished to the recipient. Copy D (Forms   
     
1099-R and W-2G) may be used for payer records. Only Copy A should be filed with the IRS.   
     
     
     
 4.5.2    
Copy A ("For Internal Revenue Service Center") of all forms must be on top. The rest of the   
 Arrangement of Assembly    
assembly must be arranged, from top to bottom, as follows.   
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 4.5.3    
Instructions for perforation of forms can be found in Section 2.1.9, earlier.   
 Perforations    
     
     
     
 Section 4.6 - Electronic Delivery of Recipient Statements    
     
     
 4.6.1    
If you are required to furnish a written statement (Copy B or an acceptable substitute) to a   
 Electronic Recipient    
recipient, then you may furnish the statement electronically instead of on paper. This includes   
 Statements    
furnishing the statement to recipients of Forms 1098, 1098-E, 1098-F, 1098-MA, 1098-Q, 1098-   
     
T, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-H, 1099-INT, 1099-K, 1099-   
     
LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R,   
     
1099-S, 1099-SA, 1099-SB, 1042-S, 3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It   
     
also includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes, wagering pools,   
     
and lotteries).   
     
     
     
 Note.    Until further guidance is issued, you cannot furnish Form 1098-C electronically. Perforation   
     
(see Section 2.1.9, earlier) does not apply to printouts of copies of forms that are furnished   
     
electronically to recipients. However, recipients should be cautioned to carefully separate the   
     
copies.   
     
     
     
If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as furnishing the   
     
statement timely.   
     
     
 4.6.2    
The recipient must consent in the affirmative to receiving the statement electronically and not   
 Consent    
have withdrawn the consent before the statement is furnished. The consent by the recipient must   
     
be made electronically in a way that shows that he or she can access the statement in the electronic   
     
format in which it will be furnished. You must notify the recipient of any hardware or software   
     
changes prior to furnishing the statement. A new consent to receive the statement electronically is   
     
required after the new hardware or software is put into service. Prior to furnishing the statements   
     
electronically, you must provide the recipient a statement with the following statements   
     
prominently displayed.   
     
     
-  If the recipient does not consent to receive the statement electronically, a paper copy will   
     
  be provided.   
     
     
-  The scope and duration of the consent. For example, whether the consent applies to every   
     
  year the statement is furnished or only for the January 31, 2022 (February 15 for Forms   
     
  1099-B, 1099-S, and 1099-MISC with payments reported in box 8 or 10) immediately   
     
  following the date of the consent.   
     
     
-  How to obtain a paper copy after giving consent.   
     
     
-  How to withdraw the consent. The consent may be withdrawn at any time by furnishing   
     
  the withdrawal in writing (electronically or on paper) to the person whose name appears on   
     
  the statement. Confirmation of the withdrawal will also be in writing (electronically or on   
     
  paper).   
     
     
-  Notice of termination. The notice must state under what conditions the statements will no   
     
  longer be furnished to the recipient.   
     
     
-  Procedures to update the recipient's information.   
     
     
-  A description of the hardware and software required to access, print, and retain a statement,   
     
  and a date the statement will no longer be available on the website.   
     
 4.6.3    
Additionally, you must:   
 Format, Posting, and    
     
     
 Notification      
-   
Ensure the electronic format contains all the required information and complies with the   
     
     
guidelines in this document;   
     
     
-   
Post, on or before the January 31, 2022: (February 15 for Forms 1099-B, 1099-S, and 1099-   
     
     
MISC with payments reported in box 8 or 10) due date, the applicable statement on a website   
     
     
accessible to the recipient through October 17 of that year; and   
     
     
-   
Inform the recipient, electronically or by mail, of the posting and how to access and print   
     
     
the statement.   
     
     
     
     
For more information, see Regulations section 31.6051-1(j).   
     
     
     
     
For electronic furnishing of:   
     
     
-   
Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and 1.6050S-4;   
     
     
-   
Form 1099-K, see Regulations section 1.6050W-2;   
     
     
-   
Forms 1099-QA and 5498-QA; see Regulations sections1.529A-7;   
     
     
-   
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10,   
     
     
2004-1 C.B. 433; and   
     
     
-   
Form 1042-S, see Regulations section 1.1461-1(c)(1)(i).   
     
     
     
 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    
     
     
     
 5.1.1    
Paper substitutes of Copies A, B, C, and D must  be identical to the Form 1042-S, Foreign Person's   
 Paper Substitutes    
U.S. Source Income Subject to Withholding, and may be privately printed without prior approval   
     
from the Internal Revenue Service.   
     
     
     
     
 Caution. On the bottom of Copy B, left align the following text:    (keep for your records) and   
     
right align the following text: Form 1042-S (2022).   
     
     
     
     
 Note.    Copies A, B, C, and D of Form 1042-S may not  contain multiple income types for the same   
     
recipient, that is, multiple rows of the top boxes 1-11 of the form. Only Copy E, retained by the   
     
withholding agent, can contain multiple income types.   
     
     
     
 5.1.2    
Form 1042-S is subject to annual review and possible change. Withholding agents and form   
 Revisions    
suppliers are cautioned against overstocking supplies of the privately printed substitutes.   
     
 5.1.3    
Copies of the official form for the reporting year may be obtained from most IRS offices. The   
 Obtaining Copies    
IRS provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not provided.   
     
     
     
 5.1.4    
-   
Only original forms may be filed with the IRS. Photocopies are not acceptable.   
 Instructions For    
     
     
 Withholding Agents    
-   
The term "Recipient's U.S. TIN" for an individual means the SSN, ITIN, or ATIN, consisting   
     
     
of nine digits separated by hyphens as follows: 000-00-0000. For all other recipients, the EIN   
     
     
or qualified  intermediary employer identification number (QI-EIN). The QI-EIN designation   
     
     
includes a withholding foreign partnership employer identification number (WP-EIN), and   
     
     
a withholding foreign trust employer identification number (WT-EIN). The EIN, QI-EIN,   
     
     
WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as follows: 00-0000000.   
     
     
The TIN must be in one of these formats. Note.  Digits must be separated by hyphens on   
     
     
paper statements in the formats listed.   
     
     
-   
The term "Recipient's GIIN" means the global intermediary identification number assigned   
     
     
to a recipient that is a participating foreign financial institution (FFI) (including a reporting   
     
     
Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1 FFI), or   
     
     
other entity for chapter 4 purposes.   
     
     
     
 Note.    A GIIN consists of nineteen characters as follows: XXXXXX.XXXXX.XX.XXX (6   
     
     
characters followed by a period, 5 characters followed by a period, 2 characters followed by   
     
     
a period, and 3 final characters).   
     
     
-   
Withholding agents are requested to type or machine print whenever possible, provide quality   
     
     
data entries on the forms (that is, use black ink and insert data in the middle of blocks well   
     
     
separated from other printing and guidelines), and take other measures to guarantee a clear,   
     
     
sharp image. Withholding agents are not required, however, to acquire special equipment   
     
     
solely for the purpose of preparing these forms.   
     
     
-   
The "UNIQUE FORM IDENTIFIER," "AMENDED," and "AMENDMENT NO." boxes   
     
     
must be printed at the top center of the form under the title.   
     
     
-   
Substitute forms prepared in continuous or strip form must be burst and stripped to conform   
     
     
to the size specified for a single form before they are filed with the IRS. The dimensions   
     
     
are found in Section 5.1.5, later. Computer cards are acceptable provided they meet all   
     
     
requirements regarding layout, content, and size.   
     
     
-   
The OMB number must be printed in the format "OMB No. 1545-XXXX." Use the   
     
     
appropriate OMB number from the most recent revision of the original IRS form.   
     
 5.1.5    
     
 Property Substitute Form 1042-S Format Requirements    
 Substitute Form 1042-S    
     
     
 Format Requirements    
     
           
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
             
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 Section 5.2 - OMB Requirements for All Forms in This Revenue Procedure    
     
     
     
     
     
 5.2.1    
The Paperwork Reduction Act (the Act) of 1995 (P. L. 104-13) requires that:   
 OMB Requirements    
     
     
     
     
     
-   
OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains (in or   
     
     
near the upper right corner) the OMB approval number, if any. (The official OMB numbers   
     
     
may be found on the official IRS printed forms and are also shown on the forms in the   
     
     
exhibits in Part 6.);   
     
     
     
-   
Each IRS form (or its instructions) states:   
     
     
     
1.   
Why the IRS needs the information,   
     
     
     
2.   
How it will be used, and   
     
     
     
3.   
Whether or not the information is required to be furnished to the IRS.   
     
     
     
     
     
     
This information must be provided to any users of official or substitute IRS forms or instructions.   
     
 5.2.2    
The OMB requirements for substitute IRS forms are:   
 Substitute Form    
     
 Requirements    
-  Any substitute form or substitute statement to a recipient must show the OMB number as it   
     
  appears on the official IRS form,   
     
     
-  For Copy A, the OMB number must appear exactly as shown on the official IRS form.   
     
     
     
For any copy other than Copy A, the OMB number must use one of the following formats.   
     
     
1.  OMB No. 1545-xxxx (preferred), or   
     
     
2.  OMB # 1545-xxxx (acceptable).   
     
     
     
 Caution.   These requirements do not  apply to substitute Forms 1042-S. See Section 5.1.4, earlier.   
     
     
 5.2.3    
All substitute forms must state the Privacy Act and Paperwork Reduction Act Notice as listed in   
 Required Explanation to    
 Section 2.1.10, earlier.   
 Users    
     
     
If no instructions are provided to users of your forms, you must furnish them with the exact text   
     
of the Privacy Act and Paperwork Reduction Act Notice.   
     
     
 Section 5.3 - Ordering Forms and Instructions    
     
     
     
You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and most other forms   
     
mentioned in this publication), instructions, and information copies of federal tax material by   
     
going to IRS.gov/OrderForms.   
     
     
     
 Note.    Some forms on the Internet are intended as information only and may not be submitted as   
     
an official IRS form (for example, most Forms 1099, W-2, and W-3). Unless otherwise instructed,   
     
Form 1096 and Copy A of 1098 series, 1099 series, 5498 series, and Forms 3921 and 3922 cannot   
     
be used for filing with the IRS when printed from a conventional printer. These forms contain   
     
drop-out ink requirements as described in Part 2 of this publication.   
     
     
     
 Exception.   Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA,   
     
1099-SA, 3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be printed in black ink as   
     
specified in Sections 2.1.1  and 5.1.5, earlier.   
     
     
 Section 5.4 - Effect on Other Revenue Procedures    
     
     
 5.4.1    
Revenue Procedure 2021-27, 2021-26, I.R.B. 1, 252, dated June 28, 2021, is superseded by this   
 Other Revenue Procedures    
revenue procedure.   
     
 Part 6    
 Exhibits    
     
     
 Section 6.1 - Exhibits of Forms in This Revenue Procedure    
     
     
 6.1.1    
 Exhibits A through CC    illustrate some of the specifications that were discussed earlier in this   
 Purpose    
revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been   
     
reduced in size.   
     
     
     
Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E  shows 11.00   
     
inches from the top edge to the bottom edge of Form 1098-E and.85 inches between the bottom   
     
rule of the top form and the top rule of the second form on the page. These dimensions apply to   
     
all forms that are printed 3-to-a-page.   
     
     
     
 Exhibit B    contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms,   
     
except Form 1099-B, are 4.5 inches in height within the border lines. Form 1099-B is 4.67 inches   
     
in height within the border lines.   
     
     
     
 Exhibit E    contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms   
     
are 2.83 inches in height within the border lines.   
     
     
     
The printed area of all forms is 7.3 inches wide.   
     
     
     
All of the exhibits in this publication were updated to include all of the 2022 revisions for those   
     
forms that have been revised.   
     
     
 6.1.2    
Keep in mind the following guidelines when printing substitute forms.   
 Guidelines    
     
     
-  Closely follow the specifications to avoid delays in processing the forms.   
     
     
-  Always use the specifications as outlined in this revenue procedure and illustrated in the   
     
  exhibits.   
     
     
-  Do not add the text line "Do Not Cut or Separate Forms on This Page" to the bottom form.   
     
  This will be inconsistent with the specifications.   
     
     
 6.2    
The following exhibits provide specifications for the forms listed in Section 1.1.2. Exhibits A, B,    
 Exhibits    
and E  contain the general measurements for all of the forms. The remaining exhibits represent the   
     
images and may contain unique measurements as required by the form.