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Table of Contents
- A. Who Must File
- B. Other Information Returns
- C. When To File
- D. Where To File
- E. Filing Returns With the IRS
- F. Electronic Reporting
- G. Paper Document Reporting
- H. Corrected Returns on Paper Forms
- I. Void Returns
- J. Recipient Names and Taxpayer Identification Numbers (TINs)
- K. Filer's Name, Identification Number, and Address
- L. Account Number Box on Forms
- M. Statements to Recipients (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payers, Policyholders, Shareholders, Students, Transferors, or Winners on Certain Forms)
- N. Backup Withholding
- O. Penalties
- Failure To File Correct Information Returns by the Due Date (Section 6721)
- Failure To Furnish Correct Payee Statements (Section 6722)
- Forms 1099-Q, 1099-SA, 5498, 5498-ESA, and 5498-SA (Section 6693)
- Fraudulent Acknowledgments With Respect to Donations of Motor Vehicles, Boats, and Airplanes (Section 6720)
- Civil Damages for Fraudulent Filing of Information Returns (Section 7434)
- P. Payments to Corporations and Partnerships
- Q. Earnings on any IRA, Coverdell ESA, Archer MSA, or HSA
- R. Certain Grantor Trusts
- S. Special Rules for Reporting Payments Made Through Foreign Intermediaries and Foreign Flow-Through Entities on Form 1099
- T. How To Get Tax Help
- Privacy Act and Paperwork Reduction Act Notice.
See the separate specific instructions for each form.
The successor acquires from the predecessor substantially all the property (a) used in the trade or business of the predecessor, including when one or more corporations are absorbed by another corporation under a merger agreement, or (b) used in a separate unit of a trade or business of the predecessor.
The predecessor is required to report amounts, including any withholding, on information returns for the year of acquisition for the period before the acquisition.
The predecessor is not required to report amounts, including withholding, on information returns for the year of acquisition for the period after the acquisition.
The predecessor and the successor must agree on the specific forms to which the combined reporting procedure applies and that the successor assumes the predecessor's entire information reporting obligations for these forms. The predecessor and successor may agree to:
Use the combined reporting procedure for all Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G; or
Limit the use of the combined reporting procedure to
(a) specific forms or (b) specific reporting entities, including any unit, branch, or location within a particular business entity that files its own separate information returns. For example, if the predecessor's and successor's only compatible computer or recordkeeping systems are their dividends paid ledgers, they may agree to use the combined reporting procedure for Forms 1099-DIV only. Similarly, if the only compatible systems are in their midwest branches, they may agree to use the combined reporting procedure for only the midwest branches.
On each Form 1097, 1098, 1099, 3921, 3922, 5498, and W-2G filed by the successor, the successor must combine the predecessor's (before the acquisition) and successor's reportable amounts, including any withholding, for the acquisition year and report the aggregate. For transactional reporting on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, the successor must report each of the predecessor's transactions and each of its own transactions on each Form 1099-B. These same reporting requirements apply to Form 3921, Exercise of an Incentive Stock Option under Section 422(b); and Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c). The successor may include with the form sent to the recipient additional information explaining the combined reporting.
For purposes of the combined reporting procedure, the sharing of TINs and other information obtained under section 3406 for information reporting and backup withholding purposes does not violate the confidentiality rules in section 3406(f).
The successor must file a statement with the IRS indicating the forms that are being filed on a combined basis under Rev. Proc. 99-50. The statement must:
Include the predecessor's and successor's names, addresses, telephone numbers, EINs, and the name and telephone number of the person responsible for preparing the statement.
Reflect separately the amount of federal income tax withheld by the predecessor and by the successor for each type of form being filed on a combined basis (for example, Form 1099-R or 1099-MISC).
Be sent separately from Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G by the forms' due date to: Internal Revenue Service, Information Returns Branch, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Do not send Form 1042-S statements to this address. Instead, use the address given in the Instructions for Form 1042-S; see Rev. Proc. 99-50.
pro rata partial principal payments, trust sales proceeds, redemption asset proceeds, and sales of a trust interest on a secondary market must be reported on Form 1099-B. See Regulations section 1.671-5(d). Safe harbor rules for determining the amount of an item to be reported on Form 1099 and a tax information statement with respect to a TIH in a non-mortgage WHFIT (NMWHFIT) and a widely held mortgage trust (WHMT) are found in Regulations sections 1.671-5(f) and (g), respectively. Trustees and middlemen must follow all the rules for filing Forms 1099 with the IRS and furnishing a statement to the TIH (except as noted below) as described in parts A through S of these instructions. Trustees and middlemen should also follow the separate instructions for Forms 1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-OID, as applicable, which may address additional income reporting requirements.
The written tax information for 2015 furnished to the TIH is due on or before March 15, 2016. For other items of expense and credit that must be reported to the TIH, see Regulations section 1.671-5(c).
There is no reporting requirement if the TIH is an exempt recipient unless the trustee or middleman backup withholds under
section 3406. If the trustee or middleman backup withholds, then follow the rules in part N. An exempt recipient for this
purpose is defined in Regulations section
If you are required to report an account that is a U.S. account under chapter 4 of the Code (chapter 4), you may be eligible to elect to report the account on Form(s) 1099 instead of on Form 8966, FATCA Report.
If the account is either a U.S. account held by a passive nonfinancial foreign entity (NFFE) that is a U.S. owned foreign entity or an account held by an owner-documented FFI, do not file a Form 1099 with respect to such an account. Instead, you must file Form 8966, in accordance with its requirements and its accompanying instructions, to report the account for chapter 4 purposes.
You are a participating FFI (including a Reporting Model 2 FFI) (PFFI) or are a registered deemed-compliant FFI (RDC FFI) (other than a Reporting Model 1 FFI) required to report a U.S. account as a condition of your applicable RDC FFI status (see Regulations section 1.1471-5(f)(1)(i));
You are required to report the account as a U.S. account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S. person that you elect to report under Regulations section 1.1471-4(d)(5)(i)(A).
You are a PFFI or are a RDC FFI (other than a Reporting Model 1 FFI) required to report a U.S. account as a condition of your applicable RDC FFI status (see Regulations section 1.1471-5(f)(1)(i));
You are required to report the account as a U.S. account for chapter 4 purposes; and
The account is a U.S. account held by a specified U.S. person that is a cash value insurance contract or annuity contract that you elect to report under Regulations section 1.1471-4(d)(5)(i)(B) in a manner similar to section 6047(d).
The name, address, and TIN of the account holder.
The account number.
If applicable, the jurisdiction of the branch that maintains the account being reported by adding the branch's jurisdiction after the payer's name, that is, "Payer's Name (Jurisdiction X branch)."
For the name, enter the sponsored FFI's name on the first line and the sponsoring entity's name on the second line.
For the address, enter the sponsoring entity's address.
For the federal (or taxpayer) identification number, enter the sponsored FFI's EIN.
Reporting under chapter 4 does not affect an FFI's obligation to report payments as a payer under section 6045.
An account means a financial account described in Regulations section 1.1471-5(b), including a cash value insurance contract and annuity contract.
An account holder is the person who holds a financial account, as determined under Regulations section 1.1471-5(a)(3).
Except as otherwise provided for certain foreign branches of a U.S. financial institution, a foreign financial institution means a financial institution that is a foreign entity. The term "foreign financial institution" also includes a foreign branch of a U.S. financial institution with a Qualified Intermediary (QI) Agreement in effect.
An owner-documented FFI is an FFI described in Regulations section 1.1471-5(f)(3).
A PFFI is an FFI, or branch of an FFI, that has in effect an FFI agreement with the IRS, and includes a Reporting Model 2 FFI.
A registered deemed-compliant FFI is an FFI described in Regulations section 1.1471-5(f)(1), and includes a Reporting Model 1 FFI, a QI branch of a U.S. financial institution that is a Reporting Model 1 FFI, and a nonreporting FI treated as a registered deemed-compliant FFI under a Model 2 IGA.
A Reporting Model 1 FFI is an FI, including a foreign branch of a U.S. financial institution, treated as a reporting financial institution under a Model 1 IGA.
A Reporting Model 2 FFI is an FI or branch of an FI treated as a reporting financial institution under a Model 2 IGA.
A specified U.S. person is any U.S. person described in Regulations section 1.1473-1(c).
A Sponsored FFI is an investment entity or an FFI that is a controlled foreign corporation having a Sponsoring Entity that performs certain due diligence, withholding, and reporting obligations on behalf of the Sponsored FFI.
A Sponsoring Entity is an entity that has registered with the IRS to perform the due diligence, withholding, and reporting obligations of one or more Sponsored FFIs or Sponsored Direct Reporting NFFEs.
A U.S. account is any account held by one or more specified U.S. persons. A U.S. account also includes any account held by a passive NFFE that has one or more substantial U.S. owners, or in the case of a Reporting Model 2 FFI, any account held by a passive NFFE that has one or more controlling persons that are specified U.S. persons. See Regulations section 1.1471-5(a) and an applicable Model 2 IGA.
The income information you report on the following forms must not be repeated on Forms 1099 or W-2G.
Form W-2, Wage and Tax Statement, reporting wages and other employee compensation.
Forms 1042-S and 1000 reporting income to foreign persons.
Form 2439 reporting undistributed long-term capital gains of a regulated investment company (RIC) or real estate investment trust (REIT).
Schedule K-1 of Forms 1065 or 1065-B reporting distributive shares to members of a partnership.
Schedule K-1 of Form 1041 reporting distributions to beneficiaries of trusts or estates.
Schedule K-1 of Form 1120-S reporting distributive shares to shareholders of S corporations.
Schedule K of Form 1120-IC-DISC reporting actual and constructive distributions to shareholders and deferred
DISC income. -
Schedule Q of Form 1066 reporting income from a real estate mortgage investment conduit (REMIC) to a residual interest holder.
File Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper by February 29, 2016, or March 31, 2016, if filing electronically. Also file Form 1096 with paper forms. File Form 1096 with Forms 5498, 5498-ESA, and 5498-SA by May 31, 2016.
You will meet the requirement to file if the form is properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday. See part M about providing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G or statements to recipients.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
As soon as you know that a 30-day extension of time to file is needed, file Form 8809.
Follow the instructions on Form 8809 and mail it to the address listed in the instructions on the form or you can fax it. See the instructions for Form 8809 for more information.
You can submit the extension request online through the FIRE System. You are encouraged to submit requests using the online fill-in form. See Pub. 1220, Part B, for more information on filing online or electronically.
Use the 3-line address for your state for mailing information returns.
Send all information returns filed on paper to the following:
If your principal business, office or agency, or legal residence in the case of an individual, is located in | Use the following address |
▼ | ▼ |
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi,
New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia,
West Virginia |
Department of the Treasury Internal Revenue Service Center Austin, TX 73301 |
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming | Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 |
If your legal residence or principal place of business or principal office or agency is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301.
The IRS strongly encourages the quality review of data before filing to prevent erroneous notices from being mailed to payees (or others for whom information is being reported).
If you must file any Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G with the IRS and you are filing paper forms, you must send a Form 1096 with each type of form as the transmittal document. You must group the forms by form number and submit each group with a separate Form 1096. For example, if you file Forms 1098, 1099-A, and 1099-MISC, complete one Form 1096 to transmit Forms 1098, another for Forms 1099-A, and a third for Forms 1099-MISC. Specific instructions for completing Form 1096 are included on the form. Also, see Transmitters, paying agents, etc., below. For information about filing corrected paper returns, see part H.
See Pub. 1179 for specifications for private printing of substitute information returns. You may not request special consideration. Only forms that conform to the official form and the specifications in Pub. 1179 are acceptable for filing with the IRS.
The agent has the authority to sign the form under an agency agreement (oral, written, or implied) that is valid under state law and
The agent signs the form and adds the caption "For: (Name of payer)."
Electronic reporting may be required for filing all information returns discussed in these instructions (see Who must file electronically, below). Different types of payments, such as interest, dividends, and rents, may be reported in the same submission.
Pub. 1220 provides the procedures for reporting electronically and is updated annually. Pub. 1220 is available at IRS.gov.
You can file electronically through the Filing Information Returns Electronically System (FIRE System); however, you must have software that can produce a file in the proper format according to Pub. 1220. The FIRE System does not provide a fill-in form option for information return reporting. The FIRE System operates 24 hours a day, 7 days a week. You may access the FIRE System via the Internet at fire.irs.gov. See Pub. 1220 for more information.
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year
Payer TIN
Transmitter Control Code (TCC)
Type of return
Number of payees
Filing method (paper or electronic)
Was federal income tax withheld?
If you are required to file 250 or more information returns, see
part F.
Although handwritten forms are acceptable, they must be completely legible and accurate to avoid processing errors. Handwritten forms often result in name/TIN mismatches. Use block print, not script characters. If you have a small number of forms, consider contacting an IRS business partner who may be able to prepare them with little or no cost to you. See (5), below, for details. Type entries using black ink in 12-point Courier font. Copy A is read by machine and must be typed clearly using no corrections in the data entry fields. Data must be printed in the middle of the blocks, well separated from other printing and guidelines. Entries completed by hand, or using script, italic, or proportional spaced fonts, or in colors other than black, cannot be read correctly by machine. Make all dollar entries without the dollar sign, but include the decimal point (00000.00). Show the cents portion of the money amounts. If a box does not apply, leave it blank.
Do not enter 0 (zero) or "None" in money amount boxes when no entry is required. Leave the boxes blank unless the instructions specifically require that you enter a 0 (zero). For example, in some cases, you must enter 0 (zero) to make corrections. See part H.
Do not enter number signs (#)—RT 2, not Rt. #2.
Send the entire page of Copy A of your information returns with Form 1096 to the IRS even if some of the forms are blank or void. Do not use staples on any forms.
To locate an IRS business partner who may be able to offer low-cost or even free filing of certain forms, enter e-file for Business Partners in the Search box on IRS.gov.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet (except Forms W-2G and 1098-C). Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8 x 11 inch sheet. Form 1096 is printed one to an 8 x 11 inch sheet. These forms must be submitted to the IRS on the 8 x 11 inch sheet. If at least one form on the page is correctly completed, you must submit the entire page. Forms W-2G may be separated and submitted as single forms. Send the forms to the IRS in a flat mailing (not folded).
No photocopies of any forms are acceptable. See How To Get Forms, Publications, and Other Assistance, later.
Do not staple, tear, or tape any of these forms. It will interfere with the IRS' ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8 x 11 inch area must be removed before submission, without tearing or ripping the form. Substitute forms prepared in continuous or strip form must be burst and stripped to conform to the size specified for a single sheet (8 x 11 inches) before they are filed with the IRS.
Do not change the title of any box on any form. Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438
(toll free). -
Report information only in the appropriate boxes provided on the forms. Make only one entry in each box unless otherwise indicated in the form's specific instructions.
Do not submit any copy other than Copy A to the IRS.
Do not use prior year forms unless you are reporting prior year information. Do not use subsequent year forms for the current year. Because forms are scanned, you must use the current year form to report current year information.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. See part O.
Do not use dollar signs ($) (they are preprinted on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes ('), asterisks (*), or other special characters on the payee name line.
Duplicate filing. Do not send the same information to the IRS more than once. Also see Multiple filings, earlier.
Filer's name, address, and TIN are not the same on Form 1096 and the attached Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.
Decimal point to show dollars and cents omitted. For example, 1230.00 is correct, not 1230.
Two or more types of returns submitted with one Form 1096 (for example, Forms 1099-INT and 1099-MISC with one Form 1096). You must submit a separate Form 1096 with each type of return.
To file corrections for electronically filed forms, see part F and Pub. 1220.
If you filed a return with the IRS and later discover you made an error on it, you must:
Correct it as soon as possible and file Copy A and Form 1096 with your Internal Revenue Service Center (see part D), and
Furnish statements to recipients showing the correction.
When making a correction, complete all information (see Filing corrected returns on paper forms, later).
Do not cut or separate forms that are two or three to a page. Submit the entire page even if only one of the forms on the page is completed.
Do not staple the forms to Form 1096.
Do not send corrected returns to the IRS if you are correcting state or local information only. Contact the state or local tax department for help with this type of correction.
To correct payer information, see Reporting incorrect payer name and/or TIN, earlier.
If you fail to file correct information returns or furnish a correct payee statement, you may be subject to a penalty. See part O. Regulations section 301.6724-1 (relating to information return penalties) does not require you to file corrected returns for missing or incorrect TINs if you meet the reasonable cause criteria. You are merely required to include the correct TIN on the next original return you are required to file.
However, even if you meet the reasonable cause criteria, the IRS encourages you to file corrections for incorrect or missing TINs so that the IRS can update the payees' records.
An "X" in the "VOID" box at the top of the form will not correct a previously filed return. See part H for instructions for making corrections.
Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the form(s). Also see Part H, earlier. |
Error Type 1 | Correction | ||
Incorrect money amount(s), code, or checkbox |
Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
A return was filed when one should not have been filed. These errors require only one return to make the correction. Caution: If you must correct a TIN or a payee name, follow the instructions under Error Type 2. |
B. | Form 1096
Error Type 2 | Correction | |||
No payee TIN (SSN, EIN, QI-EIN, or ITIN), or Incorrect payee TIN, or Incorrect payee name, or |
Step 1. Identify incorrect return submitted. |
Original return filed using wrong type of return (for example, a Form 1099-DIV was filed when a Form 1099-INT should have been filed). Two separate returns are required to make the correction properly. Follow all instructions for both Steps 1 and 2. |
Step 2. Report correct information. | A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
B. Form 1096
You must show the individual's name on the first name line; on the second name line, you may enter the "doing business as (DBA)" name. You may not enter only the DBA name. For the TIN, enter either the individual's SSN or the EIN of the business (sole proprietorship). The IRS prefers that you enter the SSN.
For a single-member LLC (including a foreign LLC with a U.S. owner) that is disregarded as an entity separate from its owner under Regulations section 301.7701-3, enter the owner's name only on the first name line and the LLC's name on the second name line. For the TIN, enter the owner's SSN (or EIN, if applicable). If the LLC is taxed as a corporation, partnership, etc., enter the entity's EIN.
If an individual (the debtor) for whom you are required to file an information return is in Chapter 11 bankruptcy, and the debtor notified you of the bankruptcy estate's EIN, report post-petition gross income, gross proceeds, or other reportable payments on the applicable information return using the estate's name and EIN. The debtor should notify you when the bankruptcy is closed, dismissed, or converted, so that any subsequent information returns will be filed with the correct name and EIN. Different rules apply if the bankruptcy is converted to Chapter 7, 12, or 13 of the Bankruptcy Code. For additional guidance, see Notice 2006-83, 2006-40 I.R.B. 596, available at www.irs.gov/irb/2006-40_IRB/ar12.html.
If the recipient is a U.S. person (including a U.S. resident alien), the IRS suggests that you request the recipient complete Form W-9, Request for Taxpayer Identification Number and Certification, or Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, if appropriate. See the Instructions for the Requester of Form W-9 for more information on how to request a TIN.
If the recipient is a foreign person, the IRS suggests that you request the recipient complete the appropriate Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
A payee's agent can be an investment advisor (corporation, partnership, or individual) or an introducing broker. An investment advisor must be registered with the Securities and Exchange Commission (SEC) under the Investment Advisers Act of 1940. The introducing broker is a broker-dealer that is regulated by the SEC and the National Association of Securities Dealers, Inc., and that is not a payer. Except for a broker who acts as a payee's agent for "readily tradable instruments," the advisor or broker must show in writing to the payer that the payee authorized the advisor or broker to transmit the Form W-9 to the payer.
Ensure the information received is the information sent and document all occasions of user access that result in the submission.
Make reasonably certain the person accessing the system and submitting the form is the person identified on
Form W-9. -
Provide the same information as the paper Form W-9.
Be able to supply a hard copy of the electronic Form W-9 if the IRS requests it.
Require as the final entry in the submission an electronic signature by the payee whose name is on Form W-9 that authenticates and verifies the submission. The electronic signature must be under penalties of perjury and the perjury statement must contain the language of the paper Form W-9.
Additional requirements may apply. See Announcement 98-27 that is available on page 30 of Internal Revenue Bulletin 1998-15 at www.irs.gov/pub/irs-irbs/irb98-15.pdf and Announcement 2001-91, which is available on page 221 of Internal Revenue Bulletin 2001-36 at www.irs.gov/pub/irs-irbs/irb01-36.pdf.
The TIN for filers of information returns, including sole proprietors and nominees/middlemen, is the EIN. However, sole proprietors and nominees/middlemen who are not otherwise required to have an EIN should use their SSNs. A sole proprietor is not required to have an EIN unless he or she has a Keogh plan or must file excise or employment tax returns. See Pub. 583, Starting a Business and Keeping Records.
If you are an FFI making the election described in Regulations section 1.1471-4(d)(5)(i)(A) or (B), you are required to use an EIN and cannot, for purposes of filing a Form 1099, use your GIIN.
The filer's name and TIN should be consistent with the name and TIN used on the filer's other tax returns. The name of the filer's paying agent or service bureau must not be used in place of the name of the filer.
For a single-member LLC (including a foreign LLC with a U.S. owner) that is disregarded as an entity separate from its owner under Regulations section 301.7701-3, enter the owner's name only on the first name line and the LLC's name on the second name line. For the TIN, enter the owner's SSN (or EIN, if applicable). If the LLC is taxed as a corporation, partnership, etc., enter the entity's EIN.
If you do not have an EIN, you may apply for one online. Go to IRS.gov and under Online Services click on Apply for an Employer Identification Number (EIN) Online. You may also apply by faxing or mailing Form SS-4, Application for Employer Identification Number, to the IRS. See the Instructions for Form SS-4 for more information.
Use the account number box on Forms 1097, 1098, 1099, 3921, 3922, and 5498 for an account number designation. The account number is required if you have multiple accounts for a recipient for whom you are filing more than one information return of the same type. The account number is also required if you are an FFI making the election described in Regulations section 1.1471-4(d)(5)(i)(A) or (B) or are a U.S. payer reporting as described in Regulations section 1.1471-4(d)(2)(iii)(A). Additionally, the IRS encourages you to include the recipient's account number on paper forms if your system of records uses the account number rather than the name or TIN for identification purposes. Also, the IRS will include the account number in future notices to you about backup withholding. See Pub. 1220 if you are filing electronically.
The account number may be a checking account number, savings account number, serial number, or any other number you assign to the payee that is unique and will distinguish the specific account. This number must not appear anywhere else on the form, and this box may not be used for any other item unless the separate instructions indicate otherwise. Using unique account numbers ensures that corrected information returns will be processed accurately.
If you are using window envelopes to mail statements to recipients and using reduced rate mail, be sure the account number does not appear in the window. The Postal Service may not accept these for reduced rate mail.
If you are required to file Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G, you must also furnish statements to recipients containing the information furnished to the IRS and, in some cases, additional information. Be sure that the statements you provide to recipients are clear and legible.
The following statement mailing requirements apply only to Forms 1099-DIV (except for section 404(k) dividends), 1099-INT (except for interest reportable in the course of your trade or business under section 6041), 1099-OID, 1099-PATR, and timber royalties reported under section 6050N (on Form 1099-MISC or 1099-S). The mailing must contain the official IRS Form 1099 or an acceptable substitute and may also contain the following enclosures: (a) Form W-2, applicable Form W-8, Form W-9, or other Forms W-2G, 1097, 1098, 1099, 3921, 3922, and 5498 statements; (b) a check from the account being reported; (c) a letter explaining why no check is enclosed; (d) a statement of the person's account shown on Forms 1097, 1098, 1099, 3921, 3922, or 5498; and (e) a letter explaining the tax consequences of the information shown on the recipient statement.
A statement of the person's account (year-end account summary) that you are permitted to enclose in a statement mailing may include information similar to the following: (a) the part of a mutual fund distribution that is interest on U.S. Treasury obligations; (b) accrued interest expense on the purchase of a debt obligation; and (c) the cost or other basis of securities and the gain/loss on the sale of securities.
No additional enclosures, such as advertising, promotional material, or a quarterly or annual report, are permitted. Even a sentence or two on the year-end statement describing new services offered by the payer is not permitted. Logos are permitted on the envelope and on any nontax enclosures. See Publication 1179, section 1.3.2.
A recipient statement may be perforated to a check or to a statement of the recipient's specific account. The check or account statement to which the recipient statement is perforated must contain, in bold and conspicuous type, the legend "Important Tax Return Document Attached."
The legend "Important Tax Return Document Enclosed" must appear in a bold and conspicuous manner on the outside of the envelope and on each letter explaining why no check is
enclosed, or on each check or account statement that is not perforated to the recipient statement. The legend is not required
on any tax form, tax statement, or permitted letter of tax consequences included in a statement mailing. Further, you need
not pluralize the word "document" in the legend simply because more than one recipient statement
is enclosed.
If you provide Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G recipient statements in a "separate mailing" that contains only these statements, Forms W-8 and W-9, and a letter explaining the tax consequences of the information shown on a recipient statement included in the envelope, you are not required to include the legend "Important Tax Return Document Enclosed" on the envelope.
You may furnish to the recipient Copy B of the official IRS form, or you may use substitute Forms 1099-DIV, 1099-INT, 1099-OID, or 1099-PATR, if they contain the same language as the official IRS forms and they comply with the rules in Pub. 1179, relating to substitute Forms 1099. Applicable box titles and numbers must be clearly identified, using the same wording and numbering as the official IRS form. For information on substitute Forms 1099-MISC, see Other information, later. For Forms 1099-S, see Real estate transactions, later.
All substitute statements to recipients must contain the tax year, form number, and form name prominently displayed together in one area of the statement. For example, they could be shown in the upper right part of the statement.
If you are using substitutes, the IRS encourages you to use boxes so that the substitute has the appearance of a form. The substitute form must contain the applicable instructions as on the front and back of Copy B (in the case of Form 1099-R, Copies B, C, and 2) of the official IRS form. See Pub. 1179 for additional requirements and certain "composite" statements that are permitted.
The recipient must consent in the affirmative and not have withdrawn the consent before the statement is furnished. The consent by the recipient must be made electronically in a way that shows that he or she can access the statement in the electronic format in which it will be furnished.
You must notify the recipient of any hardware or software changes prior to furnishing the statement. A new consent to receive the statement electronically is required after the new hardware or software is put into service.
Prior to furnishing the statements electronically, you must provide the recipient a statement with the following statements prominently displayed.
If the recipient does not consent to receive the statement electronically, a paper copy will be provided.
The scope and duration of the consent. For example, whether the consent applies to every year the statement is furnished or only for the January 31 or February 15, as applicable, immediately following the date of the consent.
How to obtain a paper copy after giving consent.
How to withdraw the consent. The consent may be withdrawn at any time by furnishing the withdrawal in writing (electronically or on paper) to the person whose name appears on the statement. Confirmation of the withdrawal also will be in writing (electronically or on paper).
Notice of termination. The notice must state under what conditions the statements will no longer be furnished to the recipient.
Procedures to update the recipient's information.
A description of the hardware and software required to access, print, and retain a statement, and a date the statement will no longer be available on the website.
Additionally, you must:
Ensure the electronic format contains all the required information and complies with the applicable revenue procedure for substitute statements to recipients in Pub. 1179.
Post, on or before the January 31 or February 15, as applicable, due date, the applicable statement on a website accessible to the recipient through October 15 of that year.
Inform the recipient, electronically or by mail, of the posting and how to access and print the statement.
For more information, see Regulations section 31.6051-1. For electronic furnishing of Forms 1098-E and 1098-T, see Regulations section 1.6050S-2. For electronic furnishing of Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10, 2004-6 I.R.B. 433, available at www.irs.gov/irb/2004-06_IRB/ar12.html. For electronic furnishing of Forms 3921 and 3922, see the form instructions. For electronic furnishing of Form 1099-K, see Regulations section 1.6050W-2(a)(2)(i).
Interest (including tax-exempt interest and exempt-interest dividends), dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments (including broker and barter exchange transactions, compensation paid to an H-2A visa holder who did not furnish a TIN, reportable gross proceeds paid to attorneys, payment card and third party network transactions, and certain payments made by fishing boat operators) may be subject to backup withholding at a 28% rate. To be subject to backup withholding, a payment must be a reportable interest (including tax-exempt interest and exempt-interest dividends) or dividend payment under sections 6049(a), 6042(a), or 6044 (if the patronage dividend is paid in money or qualified check), or an "other" reportable payment under sections 6041, 6041A(a), 6045, 6050A, 6050N, or 6050W. If the payment is one of these reportable payments, backup withholding will apply if:
The payee fails to furnish his or her taxpayer identification number (TIN) to you,
For interest, dividend, and broker and barter exchange accounts opened or instruments acquired after 1983, the payee fails to certify, under penalties of perjury, that the TIN provided is correct,
The IRS notifies you to impose backup withholding because the payee furnished an incorrect TIN,
For interest and dividend accounts or instruments, you are notified that the payee is subject to backup withholding (under section 3406(a)(1)(C)), or
For interest and dividend accounts opened or instruments acquired after 1983, the payee fails to certify to you, under penalties of perjury, that he or she is not subject to backup withholding. See 4 under When to apply backup withholding below.
If you do not collect and pay over backup withholding from affected payees as required, you may become liable for any uncollected amount.
Some payees are exempt from backup withholding. For a list of exempt payees and other information, see Form W-9 and the separate Instructions for the Requester of Form W-9.
Examples of payments to which backup withholding does not apply include but are not limited to the following:
Distributions from a pension, annuity, profit-sharing or stock bonus plan, any IRA, an owner-employee plan, or other deferred compensation plan.
Distributions from a medical or health savings account and long-term care benefits.
Certain surrenders of life insurance contracts.
Distribution from qualified tuition programs or Coverdell ESAs.
Gambling winnings if regular gambling winnings withholding is required under section 3402(q). However, if regular gambling winnings withholding is not required under section 3402(q), backup withholding applies if the payee fails to furnish a TIN.
Real estate transactions reportable under section 6045(e).
Cancelled debts reportable under section 6050P.
Fish purchases for cash reportable under section 6050R.
Withhold on payments made until the TIN is furnished in the manner required. Special backup withholding rules may apply if the payee has applied for a TIN. The payee may certify to this on Form W-9 by noting "Applied For" in the TIN block and by signing the form. This form then becomes an "awaiting-TIN" certificate, and the payee has 60 days to obtain a TIN and furnish it to you. If you do not receive a TIN from the payee within 60 days and you have not already begun backup withholding, begin backup withholding and continue until the TIN is provided.
You may choose to withhold on any reportable payment made to the account(s) subject to backup withholding after receipt of a backup withholding notice, but you must withhold on any reportable payment made to the account more than 30 business days after you received the notice. Stop withholding within 30 days after you receive a certified Form W-9 (or other form that requires the payee to certify under penalty of perjury).
The IRS will furnish a notice to you, and you are required to promptly furnish a "B" notice, or an acceptable substitute, to the payee. For further information, see Regulations section 31.3406(d)-5 and Pub. 1281, Backup Withholding for Missing and Incorrect Name/TIN(s).
If you receive two incorrect TIN notices within 3 years for the same account, follow the procedures in Regulations section 31.3406(d)-5(g) and Pub. 1281.
You may choose to withhold on any reportable payment made to the account(s) subject to backup withholding after receipt of the notice, but you must withhold on any reportable payment made to the account more than 30 business days after you receive the notice. The IRS will notify you in writing when to stop withholding, or the payee may furnish you a written certification from the IRS stating when the withholding should stop. In most cases, the stop date will be January 1 of the year following the year of the notice.
You must notify the payee when withholding under this procedure starts. For further information, see Regulations section 31.3406(c)-1(d).
Withhold on reportable interest and dividends until the certification has been received.
For exceptions to these general timing rules, see section 3406(e).
For special rules on backup withholding on gambling winnings, see the separate Instructions for Forms W-2G and 5754.
Report backup withholding, voluntary withholding on certain government payments, and withholding from gambling winnings, pensions, annuities, IRAs, military retirement, and Indian gaming profits on Form 945. Generally, file Form 945 for 2015 by February 1, 2016. For more information, including the deposit requirements for Form 945, see the separate Instructions for Form 945 and Circular E, Employer's Tax Guide (Pub. 15).
Do not report on Form 945 any income tax withholding reported on the following forms.
Form W-2 including withholding on distributions to plan participants from nonqualified plans that must be reported on Form 941, Employer's Quarterly Federal Tax Return and may be reported on Form 943, Employer's Annual Tax Return for Agricultural Employees; Form 944, Employer's ANNUAL Federal Tax Return; or Sch H (Form 1040), Household Employment Taxes.
Form 1042-S must be reported on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Pub. 515 has more information on Form 1042 reporting, partnership withholding on effectively connected income, and dispositions of U.S. real property interests by a foreign person.
The following penalties generally apply to the person required to file information returns. The penalties apply to paper filers as well as to electronic filers.
For information on the penalty for failure to file electronically, see Penalty, earlier, in part F.
If you fail to file a correct information return by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
$30 per information return if you correctly file within 30 days (by March 30 if the due date is February 28); maximum penalty $250,000 per year ($75,000 for small businesses, defined below).
$60 per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $500,000 per year ($200,000 for small businesses).
$100 per information return if you file after August 1 or you do not file required information returns; maximum penalty $1,500,000 per year ($500,000 for small businesses).
If you do not file corrections and you do not meet any of the exceptions to the penalty described earlier, the penalty is $100 per information return.
The penalty will not apply to any failure that you can show was due to reasonable cause and not to willful neglect. In general, you must be able to show that your failure was due to an event beyond your control or due to significant mitigating factors. You must also be able to show that you acted in a responsible manner and took steps to avoid the failure.
An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission does not prevent or hinder the IRS from processing the return, from correlating the information required to be shown on the return with the information shown on the payee's tax return, or from otherwise putting the return to its intended use. Errors and omissions that are never inconsequential are those related to (a) a TIN, (b) a payee's surname, and (c) any money amount.
De minimis rule for corrections. Even though you cannot show reasonable cause, the penalty for failure to file correct information returns will not apply to a certain number of returns if you:
Filed those information returns timely,
Either failed to include all the information required on a return or included incorrect information, and
Filed corrections by August 1.
If you fail to provide correct payee statements and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to provide the statement by January 31 (February 15 for Forms 1099-B, 1099-S, and 1099-MISC (boxes 8 and 14 only)) (see part M), you fail to include all information required to be shown on the statement, or you include incorrect information on the statement. "Payee statement" has the same meaning as "statement to recipient" as used in part M.
The amount of the penalty is based on when you furnish the correct payee statement. It is a separate penalty, and is applied in the same manner as the penalty for failure to file correct information returns by the due date (Section 6721), described earlier.
The penalties under sections 6721 and 6722 do not apply to:
Forms | Filed Under Code Section |
1099-SA and 5498-SA | 220(h) and 223(h) |
5498 | 408(i) and 408(l) |
5498-ESA | 530(h) |
1099-Q | 529(d) and 530(h) |
The penalty for failure to timely file Forms 1099-SA, 5498-SA, 5498, 5498-ESA, or 1099-Q is $50 per return with no maximum, unless the failure is due to reasonable cause. See section 6693.
If you are required under section 170(f)(12)(A) to furnish a contemporaneous written acknowledgment to a donor and you knowingly furnish a false or fraudulent Form 1098-C, or knowingly fail to furnish a Form 1098-C within the applicable 30-day period, you may be subject to a penalty. See the 2015 Instructions for Form 1098-C for more detailed information.
Generally, payments to corporations are not reportable. See Regulations section 1.6049-4(c)(1)(ii). However, you must report payments to corporations for the following.
Medical and health care payments (Form 1099-MISC),
Withheld federal income tax or foreign tax,
Barter exchange transactions (Form 1099-B),
Substitute payments in lieu of dividends and tax-exempt interest (Form 1099-MISC),
Acquisitions or abandonments of secured property (Form 1099-A),
Cancellation of debt (Form 1099-C),
Payments of attorneys' fees and gross proceeds paid to attorneys (Form 1099-MISC),
Fish purchases for cash (Form 1099-MISC),
The credits for qualified tax credit bonds treated as interest and reported on Form 1099-INT,
Merchant card and third-party network payments (Form 1099-K), and
Federal executive agency payments for services (Form 1099-MISC). For additional reporting requirements, see Rev. Rul. 2003-66 on page 1115 of Internal Revenue Bulletin 2003-26 at www.irs.gov/pub/irs-irbs/irb03-26.pdf.
Reporting generally is required for all payments to partnerships. For example, payments of $600 or more made in the course of your trade or business to an architectural firm that is a partnership are reportable on Form 1099-MISC.
Generally, income earned in any IRA, Coverdell ESA, Archer MSA, or HSA, such as interest or dividends, is not reported on Forms 1099. However, distributions from such arrangements or accounts must be reported on Form 1099-R, 1099-Q, or 1099-SA.
Certain grantor trusts (other than WHFITs) may choose to file Forms 1099 rather than a separate statement attached to Form 1041, U.S. Income Tax Return for Estates and Trusts. If you have filed Form 1041 for a grantor trust in the past and you want to choose the Form 1099 filing method for 2015, you must have filed a final Form 1041 for 2014. To change reporting method, see Regulations section 1.671-4(g) and the Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1.
For more information on WHFITs, see Widely held fixed investment trusts (WHFITs), earlier.
If you are the payer and have received a Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding, from a foreign intermediary or flow-through entity, follow the instructions for completing Form 1099, later.
A QI is a person that is a party to a withholding agreement with the IRS and is:
A foreign financial institution or a foreign clearing organization (other than a U.S. branch or U.S. office of the institution or organization),
A foreign branch or office of a U.S. financial institution or a foreign branch or office of a U.S. clearing organization,
A foreign corporation for purposes of presenting claims of benefits under an income tax treaty on behalf of its shareholders, or
Any other person the IRS accepts as a qualified intermediary and who enters into a withholding agreement with the IRS.
For details on QI agreements, see:
Rev. Proc. 2000-12 on page 387 of Internal Revenue Bulletin 2000-4 at www.irs.gov/pub/irs-irbs/irb00-04.pdf;
Modified by Rev. Proc. 2003-64, Section 4A (Appendix 3), on page 306 of Internal Revenue Bulletin 2003-32 at www.irs.gov/pub/irs-irbs/irb03-32.pdf;
Further modified by Rev. Proc. 2004-21, 2004-14 I.R.B. 702, available at www.irs.gov/irb/2004-14_IRB/ar10.html; and
Modified Rev. Proc. 2005-77, which amends the final withholding partnership and withholding foreign trust agreements by expanding the availability of simplified documentation, reporting, and withholding procedures, further modifying Rev. Proc. 2003-64. See Rev. Proc. 2005-77, 2005-51 I.R.B. 1176, available at www.irs.gov/irb/2005-51_IRB/ar13.html.
A withholding foreign partnership or withholding foreign trust is a foreign partnership or a foreign simple or grantor trust that has entered into a withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for all payments that are made to it for its partners, beneficiaries, or owners. See Rev. Proc. 2003-64, as amended by Rev. Proc. 2004-21 and modified by Rev. Proc. 2005-77, for procedures for entering into a withholding foreign partnership or trust agreement.
A nonwithholding foreign partnership is any foreign partnership other than a withholding foreign partnership. A nonwithholding foreign simple trust is any foreign simple trust that is not a withholding foreign trust. A nonwithholding foreign grantor trust is any foreign grantor trust that is not a withholding foreign trust.
An entity is treated as fiscally transparent with respect to an item of income to the extent that the interest holders in the entity must, on a current basis, take into account separately their shares of an item of income paid to the entity, whether or not distributed, and must determine the character of the items of income as if they were realized directly from the sources from which they were realized by the entity. For example, partnerships, common trust funds, and simple trusts or grantor trusts are generally considered to be fiscally transparent with respect to items of income received by them.
For additional information including details on the presumption rules, see the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY and Pub. 515. To order, see How To Get Forms, Publications, and Other Assistance under part T.
If you are the payer and do not have a Form W-9, appropriate Form W-8, or other valid documentation, or you cannot allocate a payment to a specific payee, prior to payment, you are required to use certain presumption rules to determine the following.
The status of the payee as a U.S. or foreign person, and
The classification of the payee as an individual, trust, estate, corporation, or partnership.
See Regulations sections 1.1441-1(b)(3), 1.1441-5(d)
and (e), 1.6045-1(g)(3)(ii), and 1.6049-5(d).
Under these presumption rules, if you must presume that the payee is a U.S. nonexempt recipient subject to backup withholding,
you must report the payment on a Form 1099. However, if before filing Form 1099 with the IRS the recipient is documented as
foreign, then report the payment on a
Form 1042-S.
Conversely, if you must presume that the payee is a foreign recipient and prior to filing Form 1042-S with the IRS you discover that the payee is a U.S. nonexempt recipient based on documentation, then report all payments made to that payee during the calendar year on a Form 1099.
If you use the 90-day grace period rule to presume a payee is foreign, you must file a Form 1042-S to report all payments subject to withholding during the grace period. If you later discover that the payee is a U.S. nonexempt recipient subject to backup withholding, you must file a Form 1099 for all payments made to that payee after the discovery of the payee's U.S. status.
If you are the payer making a payment through a QI, NQI, or FTE for a U.S. nonexempt recipient on whose behalf the QI, NQI, or FTE is acting, use the following rules to complete Form 1099.
For payments made to multiple recipients: (a) enter the name of the recipient whose status you relied on to determine the applicable rate of withholding and (b) on the second name line, enter "IMY" followed by the name of the QI, NQI, or FTE. However, if the QI has assumed primary Form 1099 reporting or backup withholding responsibility, you are not required to issue the Form 1099 or to backup withhold. See Qualified intermediary (QI), earlier.
File a Form 1099 and enter "unknown recipient" on the first name line.
On the second name line, enter "IMY" followed by the name of the QI, NQI, or FTE.
Enter the EIN of the QI, NQI, or FTE, if applicable, in the recipient's identification number box.
Furnish a copy of the Form 1099 with "unknown recipient" to the QI, NQI, or FTE who is acting on the recipient's behalf.
Non-U.S. payers (foreign persons that are not U.S. payers) generally have the same reporting obligations as U.S. payers. A U.S. payer is anyone who is:
A U.S. person,
Any U.S. governmental agency,
A controlled foreign corporation (CFC),
A foreign partnership that has one or more U.S. partners who, in the aggregate, hold more than 50% of the gross income derived from the conduct of a U.S. trade or business,
A foreign person who owns 50% or more of the gross income that is effectively connected with a U.S. trade or business, or
A U.S. branch of a foreign bank or a foreign insurance company.
For more information, see Regulations section
A foreign source reportable payment paid outside the United States. For example, see Regulations section 1.6049-5(b)(6).
Gross proceeds from a sale effected outside the United States. See Regulations section 1.6045-1(a).
An NQI or QI that provides another payer all the information sufficient for that payer to complete Form 1099 reporting. For example, see Regulations section 1.6049-5(b)(14). However, if an NQI or QI does not provide sufficient information for another payer to report a payment on Form 1099, the intermediary must report the payment.
If an NQI or QI receives a Form 1042-S made out to an "unknown recipient" and the NQI or QI has actual knowledge that the payee of the income is a U.S. nonexempt recipient, it must file a Form 1099 even if the payment has been subject to withholding by another payer. The NQI or QI reports the amount withheld by the other payer on Form 1099 as federal income tax withheld.
If you have questions about reporting on Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3, you may call a toll-free number, 1-866-455-7438. You may still use the original telephone number, 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).
The Internal Revenue Bulletin (IRB), published weekly, contains newly issued regulations, notices, announcements, legislation, court decisions, and other items of general interest. You may find this publication useful to keep you up to date with current developments. See How To Get Forms, Publications, and Other Assistance, later.
The Taxpayer Advocate Service Is Here To Help You. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.
We can offer you free help with IRS problems that you can't resolve on your own. We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and:
Your problem is causing financial difficulties for you, your family, or your business.
You face (or your business is facing) an immediate threat of adverse action.
You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Here's why we can help:
TAS is an independent organization within the IRS.
Our advocates know how to work with the IRS.
Our services are free and tailored to meet your needs.
We have offices in every state, the District of Columbia, and Puerto Rico.
If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778.
TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System.
The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP toll free at 1-888-912-1227 or go to www.improveirs.org.
Because the IRS processes paper forms by machine (optical character recognition equipment), you cannot file Form 1096 or Copy A of Forms 1097, 1098, 1099, 3921, 3922, or 5498 that you print from the IRS website. However, you can use Copy B from those sources to provide recipient statements.
Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
Access commercial tax preparation and e-file services.
Download forms, including talking tax forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, regulations, or other official guidance.
View Internal Revenue Bulletins (IRBs) published in the last few years.
Sign up to receive local and national tax news by email.
Phone. Many services are available by phone.
Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). You should receive your order within 10 days.
TTY/TDD equipment. If you have a hearing or speech disability, and have access to TTY/TDD equipment, call 1-800-829-4059 to order forms and publications. You can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay.
TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can send your comments from www.irs.gov/formspubs/. Click on "More Information" and then on "Comment on Tax Forms and Publications."
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
We ask for the information on these forms to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to figure and collect the right amount of tax.
Sections 170(f)(12), 199, 220(h), 223, 408, 408A, 529, 530, 853A, 6039, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050T, 6050U, 6050W, and their regulations require you to file an information return with the IRS and furnish a statement to recipients. Section 6109 and its regulations require you to provide your TIN on what you file.
Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you fail to provide this information in a timely manner, you may be subject to penalties.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file the following forms will vary depending on individual circumstances. The estimated average times are:
1096 | 14 minutes |
1097-BTC* | 19 minutes |
1098 | 7 minutes |
1098-C* | 18 minutes |
1098-E | 7 minutes |
1098-MA | 14 minutes |
1098-Q | 8 minutes |
1098-T | 13 minutes |
1099-A | 9 minutes |
1099-B | 25 minutes |
1099-C | 13 minutes |
1099-CAP* | 11 minutes |
1099-DIV | 23 minutes |
1099-G | 18 minutes |
1099-INT | 13 minutes |
1099-K | 27 minutes |
1099-LTC | 13 minutes |
1099-MISC | 18 minutes |
1099-OID | 11 minutes |
1099-PATR | 15 minutes |
1099-Q | 11 minutes |
1099-R | 25 minutes |
1099-S | 8 minutes |
1099-SA | 11minutes |
3921* | 11 minutes |
3922* | 12 minutes |
5498 | 24 minutes |
5498-ESA | 7 minutes |
5498-SA | 10 minutes |
W-2G | 20 minutes |
* Privacy Act does not pertain to this form. |
Burden estimates are based upon current statutory requirements as of October 2014 Estimates of burden do not reflect any future legislative changes that may affect the 2015 tax year. Any changes to burden estimates will be included in IRS' annual Paperwork Reduction Act submission to the Office of Management and Budget (OMB) and will be made publicly available on www.reginfo.gov.
If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you. Send your comments to the Internal Revenue Service, Tax Forms and Publications, SE:W:CAR:MP:TFP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send these forms to this address. Instead, see part D.
Guide to Information Returns (If any date shown falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.)
Due Date | |||||
Form | Title | What To Report | Amounts To Report | To IRS | To Recipient (unless indicated otherwise) |
1042-S | Foreign Person's U.S. Source Income Subject to Withholding | Income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3. Also, distributions of effectively connected income by publicly traded partnerships or nominees. | See form instructions | March 15 | March 15 |
1097-BTC | Bond Tax Credit | Tax credit bond credits to shareholders. | All amounts | February 28* | On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed |
1098 | Mortgage Interest Statement | Mortgage interest (including points) and certain mortgage insurance premiums you received in the course of your trade or business from individuals and reimbursements of overpaid interest. | $600 or more | February 28* | (To Payer/Borrower) January 31 |
1098-C | Contributions of Motor Vehicles, Boats, and Airplanes | Information regarding a donated motor vehicle, boat, or airplane. | Gross proceeds of more than $500 | February 28* | (To Donor) 30 days from date of sale or contribution |
1098-E | Student Loan Interest Statement | Student loan interest received in the course of your trade or business. | $600 or more | February 28* | January 31 |
1098-MA | Mortgage Assistance Payments | Assistance payments paid to homeowners from funds allocated from the Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (HFA Hardest Hit Fund) or the Emergency Homeowners' Loan Program | All amounts | February 28* | January 31 |
1098-Q | Qualifying Longevity Annuity Contract Information | Status of a contract that is intended to be a qualifying longevity annuity contract (QLAC), defined in section A-17 of 1.401(a)(9)-6, that is purchased or held under any plan, annuity, or account described in section 401(a), 403(a), 403(b), or 408 (other than a Roth IRA) or eligible governmental plan under section 457(b). | All amounts | February 28 | January 31 |
1098-T | Tuition Statement | Qualified tuition and related expenses, reimbursements or refunds, and scholarships or grants (optional). | See instructions | February 28* | January 31 |
1099-A | Acquisition or Abandonment of Secured Property | Information about the acquisition or abandonment of property that is security for a debt for which you are the lender. | All amounts | February 28* | (To Borrower) January 31 |
1099-B | Proceeds From Broker and Barter Exchange Transactions | Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions. | All amounts | February 28* | February 15** |
1099-C | Cancellation of Debt | Cancellation of a debt owed to a financial institution, the Federal Government, a credit union, RTC, FDIC, NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, or any organization having a significant trade or business of lending money. | $600 or more | February 28* | January 31 |
1099-CAP | Changes in Corporate Control and Capital Structure | Information about cash, stock, or other property from an acquisition of control or the substantial change in capital structure of a corporation. | Over $1,000 | February 28* | (To Shareholders) January 31 |
1099-DIV | Dividends and Distributions | Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions (including distributions reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). | $10 or more, except $600 or more for liquidations | February 28* | January 31** |
1099-G | Certain Government Payments | Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants. | $10 or more for refunds and unemployment | February 28* | January 31 |
1099-INT | Interest Income | Interest income (including payments reported pursuant to an election described in Regulations section 1.1471-4(d)(5)(i)(A) or reported as described in Regulations section 1.1471-4(d)(2)(iii)(A)). | $10 or more ($600 or more in some cases) | February 28* | January 31** |
1099-K | Payment Card and Third Party Network Transactions | Payment card transactions. |
All amounts |
February 28* | January 31 |
Third party network transactions. | $20,000 or more and 200 or more transactions | ||||
*The due date is March 31 if filed electronically. **The due date is March 15 for reporting by trustees and middlemen of WHFITs. |
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Reviews for endless love |
RomanceDeceptionist chapter 1 . 1/4/2005 hey there again i loved this as well. I expected a hope of relief from the girl who was drowning, until the last line when there was a turn of events. Awesome job on this one. Keep Writing! RomanceDeceptionist |


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Having a chronic illness like ME/CFS can make it hard to avoid problems that come from bad ergonomics. Jody Smith has learned some lessons the hard way ...
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Fundamental Rifts: Power, Wealth and Inequality in the Arab World 23:31 Mar 19 0 comments Omaggio alla Catalogna? 02:09 Nov 11 0 comments El espectáculo debe continuar 22:58 Oct 23 0 comments Reforma a la ley 160: Baldíos para los ricos 04:39 Oct 13 0 comments Irregularidades millonarias en el Triángulo del Tolima 21:35 Oct 10 0 comments more >> |
Recent articles by José Antonio Gutiérrez D.
Eduardo Galeano, la coscienza latinoamericana 0 comments Colombia, el peligro de ser ambientalista ( y sindicalista, feminista,... 0 comments Negociando la derrota política, militar y moral de la insurgencia 5 comments Recent Articles about International MiscellaneousBuild a Strong People: Latin American Lessons in Leadership Jan 08 15 [14 Contra-cañonazos] Internacional Jan 05 15 El espectáculo debe continuar Oct 23 14 Europe & the Bankers
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Wednesday November 16, 2011 00:09 by José Antonio Gutiérrez D.
The limits of democracy in Project Europe All that was needed was a profound economic crisis and a little discontent among the people for Europe's democracies to abandon their liberal facade and show themselves for what they really are: the dictatorship of large Capital. It doesn't matter what the citizens think, the coup d'état in Greece, the nomination of technocrats to the government in Italy and the government in Ireland radio-controlled from Brussels, these are the best proof of the fact that not even in Europe will they hesitate to put aside their democratic formalism is the interests of the 1% are in danger. While the general discontent and popular mobilization grows, what will happen next? [Italiano] [Castellano] Europe & the BankersThe limits of democracy in Project EuropeWhen the Arab peoples began to agitate at the start of the year, European countries quickly began to distance themselves from the dictators they had been nursing for some time, in order to seize the flags of change that the people were demanding in the streets. By doing theis, they sought to calm the clamour for social and economic demands and substitute them with cosmetic democratic reforms, as if the struggles of these peoples had not been about the right to bread but the right for access to the polls. There were some who accused the Europeans and their big brothers in Washington of hypocrisy: while the were "horrified" at the repression in Syria, they supported it openly in Bahrain and Yemen; while they waved the bugbear of radical Islamism in Yemen, they openly supported a regime of jihadists that was seeking to impose sharia law in Libya; while they were demanding the resignation of Assad, they closed one eye to the medieval monarchies of the Emirates, Jordan, Morocco and Saudi Arabia. It is absolutely no surprise, since the imperialists (and the USA and EU are imperialists in the classical sense of the term) never act unless it is for a goal that fits in with their own material and geopolitical interests. Hypocrites they may be, but their hypocrisy is fairly predictable. Others also denounce hypocrisy on the part of the Europeans when they talk about "democracy", seizing this concept too and deforming it at will, when what they were doing was carefully channelling the process of change in the Arab countries in a typically Leopard-esque way ("change everything in order to change nothing"), so that there would be no more open dictatorships but monitored "democracies", with the army as the final custodian of the imperial interests. After all, the only freedom they know how to defend is the freedom of the market [1]. But there were also others again who corrected us saying that the European countries were not hypocrites, but merely contradictory: i.e., that it wasn't that they were not "democratic" in themselves, it was that they had one policy at home and another abroad. Foreign policy was naturally determined by their venal interests, whereas domestic policy was supposedly based on well-rooted democratic values. It just needed the entrance onto the scene through the Puerta del Sol of the "indignados" in all their glory and majesty for this myth of a democratic Europe to explode. Western democracy, as some call it, works as long as no-one protests. As Chomsky has so dramatically demonstrated, in advanced capitalist societies the real mechanism of control is not so much the police baton as the creation of forced consensus by means of a stifling form of propaganda. Once the people decide to move outside the tight limits on democratic liberties by this small elite that governs, European democracy shows its teeth and imprisons, beats (no-one dares say torture, but it is also this) and even kills. It happened in Genoa ten years ago and it has happened several times in Greece, but the memories of European citizens are fragile things... The Bankers Coup in GreeceLast week we witnessed a real coup d'état in Greece. When the "social democrat" George Papandreou took the crazy initiative of calling a referendum to decide whether Greece would continue to remain as part of the Euro zone, he was immediately pressurized into quitting. The pressure, naturally, did not come from the Greek people but from the mandarins of the European Union. Why is the EU against a referendum? What can be more democratic than a referendum, where the people get to have a direct say on policies that directly concern both them and the next three generations at least?The EU's opinion on referendums is all too well known to anyone living in Ireland, where people twice voted against European Treaties (Nice in 2002 and Lisbon in 2008) and on each occasion were forced by Brussels to vote again after being threatened (and not in too roundabout terms) with all sorts of dire consequences ranging from expulsion from the EU to expulsion from the Eurovision Song Contest. In Greece, they knew that they would have lost the referendum and so it was aborted in the most anti-democratic of ways, showing how they can force an entire people into remaining part of a commercial zone that is bleeding them to death with illegitimate, extortionate debt. They got rid of the social democratic Papandreou and substituted him, without any election, with a certain Lucas Papademos, ex-governor of the Bank of Greece until 2002, then vice-president of the European Central Bank and finally economic adviser to Papandreou. This is the man who was responsible for the transition from the drachma to the euro, who had a leading role in the irresponsible loans to Greek banks and, lastly, who personally promoted the failed economic policies of a government that brought an entire country to ruins. In other words, we are talking about the persons who alone is more responsible than any other for the mess that the Greeks find themselves in today. But the bankers have spoken: they will not accept any hint of "populism" (the word that is used when "democracy" gets results that Capital does not want) and the hard times that are in it demand a strong hand both to control finances and to control the streets, a stong hand for the poor, but a generous hand for the poor speculators... the bankers in power! Technocrats and liars in powerIn the meantime, the Italians have a good many reasons to celebrate the downfall of the pathetic, decadent Berlusconi, who transformed his premiership into nothing short of a reality show, with a little extra spice from sexy showgirls, sex with underage girls and "bunga bunga" parties, all serving to cloak his links with the mafia and the rampant corruption throughout the country. But they have less reason to celebrate their new premier, Mario Monti. His history is similar to Papademos': he was a European Commissioner, an adviser both to Goldman Sachs, speculators extraordinaire, and to the infamous multinational Coca Cola, and he is close to the current president of the ECB, Mario Draghi. We can only guess whose interests he will be serving, albeit perhaps more efficiently than the corrupt clown who has just left office.In Ireland too the government fell at the end of last year, and in the improvised elections that were held in February, an apparently schizophrenic coalition was elected: Labour (who in Ireland are to the right of Tony Blair) and Fine Gael, a firmly right-wing nationalist party who once even flirted with Nazism, even to the extent of sending men to fight for Franco. They reached office by promising all the usual lovely things that are promised during election campaigns. They promised that they would review the outgoing government's accords with the ECB and renegotiate the rescue plan; they also swore they would not shift the load of the debt onto the shoulders of the poorer parts of society. And in fact, they also lied, as is usual during election campaigns. Not only have they worsened the terms of the rescue package agreed by the previous corrupt government, they have announced further cuts in the next Budget which will hit the poor, social spending and the workers, while the bankers who created the mess continue to receive their millionaire bonuses because - according to Labour - those bonuses were agreed before the crisis started! These governments will guarantee that this illegitimate debt will continue to be paid, that they will get every last cent out of us before these countries declare themselves bankrupt. There is no other logic to these Structural Adjustment Programmes and cuts in social spending that are strangling internal markets and de-stimulating spending. It's a case of getting everything you can now before the house burns down. Governments are falling... but where's the alternative?The tragedy in Europe is that governments are falling but there is no way out of the crisis being indicated by the mobilized people, partly because the popular movement itself is in crisis after decades of social pacts, immobilism and pacification and due to a quite thorough ideological penetration of the bankers' fallacies in every layer of society. There are the struggles in Greece, but so far they haven't proved enough. There are the "indignados" in Spain, but the working class there has only just started to wake up. In Italy and Ireland, protests are practically nonexistent. In Ireland, any mass mobilization is limited to the weekends (so as not to "damage" the economy), and as far away as possible from government buildings, where bankers are reminded of their social responsibility. As soon as the mass mobilizations that challenge the regime begin, what will happen in this (social) democratic Europe, so proud of its civil liberties? We've already had some idea with the experience of the Basques and Northern Ireland, which demonstrate that when democracy doesn't work, they resort to a state of emergency, something which is as much a part of capitalist democracy as the illusion of elections. Don't forget that in March 2009, at the time of what proved to be a flop of a general strike in Ireland, Michael O'Leary, CEO of Ryanair, asked the government to militarize the country's airports in order to prevent any union action.There has not been even the slightest hint of a revolution in Greece and already they've carried out a coup d'état - not a military one, true enough, but a coup nonetheless with a force that is greater than that of arms: the force of the euro. This should be proof enough for all those who still believe in the mantra of liberal values rooted in European society that these things can happen here, too. In the final analysis, capitalism is based on brute force and its exercises in democracy are merely formal, cosmetic. The "indignados" in their camps around Europe are right to demand real democracy, when everyone can see that the decisions that concern all of us are taken in Brussels and by the ECB. We should of course never forget that there can be no democracy in politics unless there is democracy in economics. As long as the economy (i.e., the organization of the means to guarantee the people's subsistence) is in the hands of a minority, it will be at the service of a minority. And this minority will have power over the others, without having to worry whether it governs by means of referendums or technocrats. This is the basic limit of democracy, sacrosanct private property and this should be the first element that any truly alternative project must challenge if it is to overcome the crisis. José Antonio Gutiérrez D. 15 November 2011 Article written for Anarkismo.net. Translated by FdCA-International relations office. [1] On monitored democracies that are being set up under the patronage of the EU and the USA in countries which have deposed their dictators, see the articles I wrote some months ago: http://www.anarkismo.net/article/19017 and http://www.anarkismo.net/article/19142 Comments (1 of 1)
by aaron Sun Nov 20, 2011 11:05
We must recognise that it is ourselves who need to grow - our energies cannot be directed at the situation. It is emotional-social solidarity that will overcome our anxiety and alienation and embolden us, because the crisis indicates that we have an open goal before us so long as we dare to act - but we do not act. Most of us are fragile, insecure egoists clinging on to the little they have, the little they are. Otherwise, we're fired up about our own finite, sectional, egoistic concerned and uninterested in anything beyond them. We must recognise ourselves for what we are - and then we will see why we do not act, then we will act. I promise you - objectively we can do nothing about the corrupt objectivity except by doing something about the subjects cowering beneath it. This latter situation is precisely why oligarchies have sprung up unopposed accross the world. They feed on our finite egoisms: they feed on our lack of self-understanding and social compassion. The protest movement indicates that we're already breaking the mold because they are ideologically 'incohesive' - i.e. formless, open, inclusive, which is the essence of freedom and the conditions of all radical praxis there has ever been. |
Front pageInternational call for solidarity with the case of Nicolás Neira 1º Congreso de la Federación Anarquista de Rosario (FAR) María Esther Biscayard de Tello, nuestro homenaje The party is haunting us again [Colombia] Declaración Constitutiva de Acción Libertaria Estudiantil Flora Tristán: precursora del feminismo y de la emancipación proletaria Bil'in - 10 years of persistent joint struggle In solidarity with the NO TAV struggle Wave of arrests in Ireland as state tries to break water charges movement Não se intimidar, não desmobilizar! Toda nossa solidariedade ao companheiro Vicente! After the election of Syriza in Greece - Power is not in Parliament [Chile] Movimiento Estudiantil: ¿En dónde debemos enfocar nuestros esfuerzos? México en llamas: raíces y perspectivas de una lucha que avanza y la crisis de un sistema político No to Golden Dawn in Australia! Abusos y arbitrariedad - retención de JOSÉ A. GUTIÉRREZ, en el bajo Caguán, Caquetá Could a Revolution Happen in the US? An Anarchist Communist Reply to Rojava: An Anarcho-Syndicalist Perspective In the Rubble of US Imperialism Elementos da Conjuntura Eleitoral 2014 The experiment of West Kurdistan (Syrian Kurdistan) has proved that people can make changes [Chile] EL FTEM promueve una serie de jornadas de debate sindical International | Miscellaneous | en Sun 26 Apr, 10:47 Publications by Zabalaza Books, March - June 2012 16:20 Thu 14 Jun 0 comments All new publications by Zabalaza Books from March till June 2012 New Publications from Zabalaza Books 15:19 Mon 23 Jan 0 comments All new publications from Zabalaza Books for the month of January. Facebook page of 'Black Flame' reorganised and rebooted 20:16 Tue 13 Dec 0 comments The Facebook page of 'Black Flame' has been reorganised and rebooted, now carrying regular updates related to the book by Lucien van der Walt and Michael Schmidt... September 2011 publications from Zabalaza Books 20:56 Mon 14 Nov 0 comments All publications from Zabalaza Books for the month of September Blog updated: Lucien van der Walt: writings on political economy, policy, unions and class struggles 23:27 Tue 18 Jan 0 comments This blog has been updated again, collecting materials on strikes, union education, a recent "anarchist survey," the Spanish and Russian Revolutions, and race/ class in South Africa. The overall aim of the page is to collect my my writings on political economy, policy, unions and class struggles. These are are written from a red-and-black anarchist/ syndicalist perspective, and go back to the 1990s. New releases from Zabalaza Books - November 2010 18:58 Thu 04 Nov 0 comments New additions to the Zabalaza Books site as of November 2010 On the suicide plane attack on the IRS offices in Austin 00:28 Sat 20 Feb 0 comments Joe Stack recently committed suicide by crashing an airplane into the IRS offices in Austin, Texas. He left a manifesto describing the long path which had finally led him to this decision. Back issues of Black Flag go online 03:01 Tue 05 May 0 comments As Black Flag brings out it's May 2009 issue, we proudly present all three of the pre-2009 issues produced by the current collective, for free download from the libcom.org website. Announcing the Institute for Anarchist Studies Web Site! 04:34 Sat 02 May 0 comments Dear Friends and Comrades, "Hands off the MST Brazil!" say South African social movements 23:07 Thu 07 Aug 0 comments Landless Peoples' Movement (LPM), Shack-Dwellers' Movement (Abahlali baseMjondolo) & Zabalaza Anarchist Communist Front (ZACF), South Africa - Joint Statement on Workers Party (PT), Brazil, Campaign to Criminalise the Landless Rural Workers' Movement (MST), Brazil [Italiano] more >>Build a Strong People: Latin American Lessons in Leadership Jan 08 0 comments As working class activists, we should share experiences with and learn from working class struggles in other places. The ruling class organises worldwide to exploit and dominate our class. So we need to organise resistance to defend our interests everywhere. And we can only benefit from arming ourselves with lessons from different working class movements. Imagining the grassroots community - the basic unit of the world commune Aug 03 0 comments It is clear that the multi-level direct democracy of the world commune will be based on the grassroots communities, in whose members' assemblies the decisions will be arrived at and from where the delegates to the higher levels of organizations will be nominated. However, the details that the whole is combined from have been gone into mainly in fiction literature only. Wikileaks, Karl Marx and You Jan 11 2 comments Despite blanket media coverage of Wikileaks and Julian Assange, there has been little discussion of the fact that Assange is merely one leader within a large and complicated social movement. The better analyses have found it interesting that the Swedish Pirate Party are aiding Wikileaks; some note links to the German Chaos Computer Club. But only geeks and hackers (technology workers) are aware that all of these organisations are members of the same movement. Mobilizations and Mass Movements Dec 12 1 comments This is a discussion of two approaches employed in organizing at the mass level: mobilizations and mass movements. Mobilizations typically entail calling on people to participate in rallies, protests and other actions. A mass movement pushes dialogue and strategizing from the revolutionary or intermediate levels to the mass level, building organization and consciousness through continuity of practice. Updated blog: Lucien van der Walt: writings on political economy, policy, unions and class struggles Aug 19 0 comments This page collects some of my writings on political economy, policy, unions and class struggles. These are are written from a red-and-black anarchist/ syndicalist perspective, and go back to the late 1990s. Publications by Zabalaza Books, March - June 2012 Jun 14 Zabalaza Books [ZACF] 0 comments All new publications by Zabalaza Books from March till June 2012 New Publications from Zabalaza Books Jan 23 ZB 0 comments All new publications from Zabalaza Books for the month of January. Facebook page of 'Black Flame' reorganised and rebooted Dec 13 0 comments The Facebook page of 'Black Flame' has been reorganised and rebooted, now carrying regular updates related to the book by Lucien van der Walt and Michael Schmidt... September 2011 publications from Zabalaza Books Nov 14 ZACF 0 comments All publications from Zabalaza Books for the month of September Back issues of Black Flag go online May 05 Black Flag collective 0 comments As Black Flag brings out it's May 2009 issue, we proudly present all three of the pre-2009 issues produced by the current collective, for free download from the libcom.org website. more >> |


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The following Official Record for RONDA LUSK is being redistributed by LCN and is protected by constitutional, publishing, and other legal rights. This Official Record was collected on 1/26/2015. The person named in this listings has only been arrested on suspicion of the crime indicated and are presumed innocent.
RONDA LUSK of Oroville, CA was last arrested on 1/16/2015
Arrest for RONDA LUSK
Arrest Name: | RONDA LUSK |
Age: | 50 |
Address: | 2XXX Oro Quincy Hwy |
City, State, Zip: | Oroville, CA 95966-5539 (Verified) |
Reported on: | 1/26/2015 |
Source | Butte |
Arrested for: | 11377(A) Possession of Controlled Substance 11364 Possess Control Substance Para 1320(A) Failure To Appear On Misdemeanor Charge 4573 Bring Controlled Substance/Etc Into Prison 23152(A) DUI Alcohol/Drugs |
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