Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns-2025

Show details

4.4 out of 5

50 votes

The document outlines the IRS Revenue Procedure 2022-25, which provides guidelines for preparing acceptable substitute forms for various information returns including Forms 1096, 1098, 1099, and others. It details specifications for these forms, including requirements for layout, content, and filing procedures with the IRS. The document also includes updates on electronic filing regulations and instructions for providing recipient statements. Overall, it serves as a comprehensive guide for filers to ensure compliance with IRS standards when submitting information returns.

Here's how it works

01. Edit your publication 1179 online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send 1179 via email, link, or fax. You can also download it, export it or print it out.

How to modify Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns in PDF format online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Working on documents with our feature-rich and user-friendly PDF editor is straightforward. Follow the instructions below to complete Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns online quickly and easily:

Log in to your account. Log in with your email and password or register a free account to try the product before upgrading the subscription.
Import a document. Drag and drop the file from your device or add it from other services, like Google Drive, OneDrive, Dropbox, or an external link.
Edit Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Effortlessly add and highlight text, insert pictures, checkmarks, and symbols, drop new fillable fields, and rearrange or remove pages from your document.
Get the Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns completed. Download your updated document, export it to the cloud, print it from the editor, or share it with other people using a Shareable link or as an email attachment.

Make the most of DocHub, the most straightforward editor to rapidly handle your paperwork online!

See more Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns versions

We've got more versions of the Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns form. Select the right Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns version from the list and start editing it straight away!

Versions	Form popularity	Fillable & printable
2023	4.5 Satisfied (58 Votes)
2022	4.4 Satisfied (50 Votes)
2021	4.8 Satisfied (110 Votes)
2020	4.4 Satisfied (219 Votes)
2019	4.4 Satisfied (214 Votes)
2018	4.2 Satisfied (93 Votes)
2017	4.2 Satisfied (96 Votes)
2016	4.3 Satisfied (262 Votes)
2015	4.3 Satisfied (57 Votes)
2011	4.3 Satisfied (60 Votes)
2008	4.3 Satisfied (65 Votes)

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Where do I mail 1099 and 1096?

Where should I mail IRS Form 1096? Internal Revenue Service, Austin Submission Processing Center, P.O. Box 149213, Austin, TX 78714.

What does the IRS consider an informational return?

If you made a payment during the calendar year as a small business or self-employed (individual), you are most likely required to file an information return to the IRS. If, as part of your trade or business, you received certain payments, you may be required to file an information return to the IRS.

Do I mail 1099 and 1096 together?

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.

Do I send 1096 and 1099-NEC together?

If you file Forms 1099-NEC on paper you must submit them with Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

How do I add a 1099 after filing 1096?

The IRS will add a new 1096 to other past filings. Put 1 in the form box labeled Total number of forms for an additional 1099. Include the total money amount that you wish to report only for the additional form. Accessing forms when you file for an additional 1099 after the 1096 is sent in is straightforward.

How do I correct my 1099 and 1096?

To correct a Type 1 Error, when you have filed a paper 1099 originally you must: Prepare a new Form 1099. Enter an X in the CORRECTED box. Include the correct information (money amount, code, or checkbox). Prepare a new Form 1096 with corrected information (to send with Copy A to the IRS)

How do I get a 1099 and 1096 form from the IRS?

If you are an employer or business needing to order information returns (all series of forms W-2, W-3, W-4, 1096, 1097, 1098, 1099, 3922, 5498, and other products), please visit our ordering page for employer and information returns at Online Ordering for Information Returns and Employer Returns or call 800-829-3676.

Do 1096 forms need to be mailed separately?

Group the forms by form number and transmit each group with a separate Form 1096. For example, if you must file both Forms 1098 and 1099-A, complete one Form 1096 to transmit your Forms 1098 and another Form 1096 to transmit your Forms 1099-A. You need not submit original and corrected returns separately.

Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns-2025

Here's how it works

How to modify Publication 1179 (Rev. July 2022). General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns in PDF format online