Information returns

When government entities pay recipients, they must provide statements to them and report the transactions to the IRS. 

• Form 1099
• E-file Form 1099 series
• Form W-2
• Form W-9
• Filing
• Form 945 and backup withholding
• General questions

Form 1099

• Current Form 1099-MISC and instructions
• Current Form 1099-NEC and instructions
• Am I required to file a Form 1099 or other information return?
• Do I ever report gambling winnings on a 1099?
• How do I determine the taxable income on Form 1099-R? 
• What payments should I report on Form 1099-G?
• I want to report an illegal or fraudulent 1099 vendor

E-file Form 1099 series

E-file Form 1099 with the Information Returns Intake System (IRIS) for tax year 2022 and later.

Form W-2

• Current Form W-2 and instructions
• When would I provide a Form W-2 and a Form 1099 to the same person?
• What should an employer report for healthcare on a W-2?
• Determine the rules for reporting dependent care payments on a W-2
  • See the section regarding Form W-2 following Table 2-1.

Form W-9

• Current Form W-9 and instructions
• How do we make sure a W-9 is correct?
  • Use the IRS's TIN Matching tool to ensure all the information is correct
• Video: Taxpayer Identification Number (TIN) Matching Program
• Video: How to Complete Form W-9

Filing

• What are the filing due dates for information returns?
• How do I resolve electronic filing problems for my organization?

Form 945 and backup withholding

• When do we need to backup withhold?
• When should an entity file and make payment on non-payroll income (Form 945)?

General questions

• What are the requirements for furnishing information returns electronically?
• I need help completing an information return
• Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?
• When can a scholarship or grant be taxable when received?
• Questions and Answers about the Reporting Requirement under Section 6050X