The IRS has released its annual revision to Publication 1179. This publication, “General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns,” provides direction on preparing substitute paper copies of covered tax-information returns. The document lists the rules and requirements for preparing copies of these forms for issuance to recipients and the IRS.
The 2026 revision provisions directions for new forms 5498-TA, 1098-LVI, and 1099-LPS. This direction includes the required legends and technical specifications for substitute paper copies of these forms.
References throughout the document have been revised to reflect contemporary publications. References to the former General Instructions now reference Publication 1099, and references to electronic filing documentation now reference Publication 5178, providing IRIS filing direction.
The publication also provides exemplars for all covered forms, including margins and other technical elements required to prepare the forms.
To review Publication 1179, follow this link.
