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