An information return is a tax
document businesses are required to file to report certain business
transactions to the Internal Revenue Service (IRS). The requirement
to file Information Returns is mandated by the Internal Revenue
Service and associated regulations.
An information return is not
an income tax return; it is used for reporting purposes only.
Information on the return is used both to assist taxpayers in
preparing their return and to allow the IRS to match the information
from the specified transaction to the taxpayer’s tax return.
provide information to your employees, the SSA, the IRS, and
state and local governments.
Forms (in PDF)
2010 Instructions (in PDF)
What's New in 2010!
Who must file information returns
When to file
What is IRS Form 1042-S?
IRS Form 1096?
What is IRS Form 1098?
What is IRS Form 1099-OID?
Who must file electronically?
Reporting duplicate reporting or a
large percentage of incorrect information has been filed
Types of Payments
Guide to Information Returns
Instructions for Forms W-2
Who must file W-2, W-3
Who can sign for Form W-3
Due date and Extended Due Dates
Where to mail paper forms
Please send an e-mail to
firstname.lastname@example.org with any comments or questions you might have.