General Instructions for Certain Information Returns (2025) If one or more dollar amounts are incorrect on an information return filed with the IRS or on a payee statement furnished to a recipient, no correction of the dollar amount shall be required, and the return shall be treated as having been filed or the payee statement furnished as correct if:
About General Instructions for Certain Information Returns The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Specific form instructions are provided as separate products
Instructions for Forms 1099-MISC and 1099-NEC (04 2025) For more information about the requirement to furnish a statement to each recipient, and truncation, see part M in the current year General Instructions for Certain Information Returns
Instructions for Form 1099-G (Rev. March 2024) In addition to these specific instructions, you should also use the current General Instructions for Certain Information Returns Those general instructions include information about the following topics
Prior year forms and instructions - Internal Revenue Service Prior year forms and instructions Find IRS forms, instructions, publications, and notices for prior years back to 1864 If a PDF file won't open, try downloading the file to your device and opening it using Adobe Acrobat View more information about Using IRS Forms, Instructions, Publications and Other Item Files
2024 General Instructions for Certain Information Returns Go to IRS gov OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions The IRS will process your order for forms and publications as soon as possible
Publication 1220 (Rev. 9-2025) - Internal Revenue Service For instructions regarding Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, refer to the General Instructions for Certain Information Returns The instructions include additional information about filing requirements, paper filing, and line instructions
A guide to information returns - Internal Revenue Service For information on a specific type of payment, use the links in the table below to navigate to the form and its instructions For more detailed assistance and help making corrections, please see General Instructions for Certain Information Returns
Instructions for Forms 1099-MISC and 1099-NEC (Rev. January 2024) To ease statement furnishing requirements, Copies B, 1, and 2 have been made fillable online in a PDF format available at IRS gov Form1099MISC and IRS gov Form1099NEC You can complete these copies online for furnishing statements to recipients and for retaining in your own files Filing dates