Articles
2025 Instructions for Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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General Instructions
Future Developments
What's New
Reminders
Specific Instructions
Designated Roth Account Contributions
I...
Instructions for Form 1099-MISC Miscellaneous Information (Rev. April 2025)
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Table of Contents
General Instructions
Future Developments
What's New
Reminders
Specific Instructions
Excepti...
Instructions for Form 1099-NEC Nonemployee Compensation (Rev. April 2025)
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Table of Contents
General Instructions
Future Developments
What's New
Reminders
Specific Instructions
Excepti...
Instructions for Form 1099-DIV Dividends and Distributions (Rev 01/2024)
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Table of Contents
General Instructions
Future Developments
What's New
Reminder
Specific Instructions
Specif...
2025 Instructions for Form 5498 Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
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Table of Contents
General Instructions
Future Developments
What's New
Reminder
Specific Instructions
Contributi...
Instructions for Form 1099-INT Interest Income and Original Issue Discount (Rev. January 2024)
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Table of Contents
General Instructions
Future Developments
Reminders
Specific Instructions
Exceptions to rep...
2025 Instructions for Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
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Table of Contents
General Instructions
Future Developments
Reminder
Specific Instructions
Transfers
HSA Mist...
2025 Instructions for Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information
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Table of Contents
General Instructions
Future Developments
Reminder
Specific Instructions
Rollovers
Trans...
2025 Instructions for Form 945 Annual Return of Withheld Federal Income Tax
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Table of Contents
Future Developments
What's New
Reminders
General Instructions
Purpose of Form 945
Who Must File
When to File ...
Instructions for Form 945-A (Rev. December 2025)
Use with the December 2025 revision of Form 945-A Annual Record of Federal Tax Liability
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Table of Contents
Future Developments
Reminders
General Instructions ...
Instructions for Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund (Rev. February 2025)
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Table of Contents
General Instructions
What Is the Purpose of Form 945-X?
Where Can You Get Help?
When Should You File Form 945-X?
Is There a Deadline for ...
2025 Instructions for Form 945-V Payment Voucher
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Table of Contents
General Instructions
Purpose of Form
Making Payments With Form 945
Specific Instructions
Box 1
Box 2
Bo...
Payer Data Instructions
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Enter "Yes"; if final return for Payer. This response is used to indicate a final return on Form 945.
945 Payer Instructions
...
2025 Form 1096 Instructions
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Table of Contents
General Instructions
Future Developments
Caution
Purpose of form
Who must file
When to file
Where to fi...
2025 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Section references are to the Internal Revenue Code unless otherwise noted.
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Table of Contents
General Instructions
What's New
Future D...