Gen instr for certain info returns 2015 form-2026

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The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that cant be scanned.
In January 2022, these 1099 forms were revised again. Recipients use Form 1099-NEC and Form 1099-MISC to file their federal and any applicable state tax returns. Form 1099-NEC doesnt entirely replace Form 1099-MISC for payers needing to report other miscellaneous types of payments besides nonemployee compensation.
To order these instructions and additional forms, go to .irs.gov/form1099misc or call 1-800-TAX-FORM (1-800-829-3676). Caution. Because paper forms are scanned during processing, you cannot file Forms 1096, 1097, 1098, 1099, 3921, 3922, or 5498 that you print from the IRS website.
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Use Form 1096 To Send Paper Forms to the IRS You must send Copies A of all paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Instructions for completing Form 1096 are contained on Form 1096.

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