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.

If you have 10 or more information returns, you must electronically file.

Current revision

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (Print version PDF)

Recent developments

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About Publication 15, (Circular E), Employer's Tax Guide
About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
About Publication 519, U.S. Tax Guide for Aliens
About Publication 542, Corporations
About Publication 559, Survivors, Executors and Administrators
About Publication 583, Starting a Business and Keeping Records
About Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
Publication 2108-A, On-Line Taxpayer Identification Number (TIN) (PDF)

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Page Last Reviewed or Updated: 30-Mar-2026