The IRS recently released the 2024 Publication 1179 (General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns). Filers should note that the IRS is removing filer copies and instructions from information returns, as evidenced by many 2024 versions of the 1099 series forms. Additionally, the IRS added an instruction in the Publication stating that the rules for logos, slogans and advertisements on payee statements also apply to the envelopes that payee statements are mailed in, along with any other materials enclosed in the envelope with the payee statement.
The IRS also updated contact information for questions about information returns and substitute forms. Email address mccirp@irs.gov should no longer be used. Instead, preparers should use fire@irs.gov. Please note that substituteforms@irs.gov may still be used as well. The mailing address for the substitute forms program has also been updated and can be found on page 6 of the publication.
