 Home >
Tax Help Archives > 2006 > Instructions > Form 1099, 1098, 5498, & W-2G
|
|
| Instructions for Form 1099, 1098, 5498, & W-2G |
2006 Tax Year |
General Instructions for Forms 1099, 1098, 5498, and W-2G (2005)
(Rev. December 2005)
Section references are to the Internal Revenue Code.
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Table of Contents
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Introductory Material
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Main Contents
- A. Who Must File
- B. When To File
- C. Where To File
- D. Filing Returns With the IRS
- E. Shipping and Mailing
- F. Recipient Names and Taxpayer Identification Numbers (TINs)
- G. Filer's Name, Identification Number, and Address
- H. Statements to Recipients (Borrowers, Debtors, Donors, Insureds, Participants, Payers/Borrowers, Policyholders, Students,
Transferors, or Winners on Certain Forms)
- I. Corrected Returns on Paper Forms
- J. Void Returns
- K. Other Information Returns
- L. Payments to Corporations and Partnerships
- M. Earnings on any IRA, Coverdell ESA, Archer MSA, or HSA
- N. Certain Grantor Trusts
- O. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
- P. Account Number Box on Forms
- Privacy Act and Paperwork Reduction Act Notice.
- General Instructions for Forms 1099, 1098, 5498, and W-2G - Additional Material
- Index
Next
2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home
|
|
|
|
|
