Transcription of 2021 General Instructions for Certain Information Returns
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Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. 099 General /2018/A/XML/Cycle11/source(Init. & Date) _____Page 1 of 29 15:33 - 20-Jul-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)Department of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise You Should to Information Who Must Other Information When To Where To Filing Returns With the Electronic Paper Document Corrected Returns on Paper Void Recipient Names and Taxpayer Identification Numbers (TINs).
Q. Earnings on Any IRA, Coverdell ESA, ABLE Account, Archer MSA, or HSA R. Certain Grantor Trusts S. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
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