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 1099 software > Learning Center > Guide to Information Returns

Who has to file an annual information return?

Any person, including a corporation, partnership, individual, estate, trust or LLC that engages in certain transactions during the calendar year must file information returns to report those transactions to the IRS. Persons required to file information returns to the IRS must also furnish statements to the other parties to the transaction.

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

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