Final regulations under section 280G for golden parachute payments.
See
Golden parachute payments on page MISC-6.
Exemption from reporting certain medical and health care payments.
The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 exempts payments related to certain health
arrangements from the
reporting requirements of section 6041. For additional information, see the
Caution under
Box 6. Medical and Health Care Payments
on page MISC-4.
In addition to these specific instructions, you should also use the 2004 General Instructions for Forms 1099, 1098, 5498, and W-2G.
Those general instructions include information about:
- Backup withholding
- Magnetic media and electronic reporting requirements
- Penalties
- Who must file (nominee/middleman)
- When and where to file
- Taxpayer identification numbers
- Statements to recipients
- Corrected and void returns
- Other general topics
You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
