After originally releasing and retracting the 2026 Publication 1179 in July, the IRS has rereleased General Rules and Specifications for Substitute Forms and Schedules with a correction to print specifications for Form 1099-B. Previous versions of the publication stated that while all other 2-to-a-page forms measure 4.5 inches in height within the border lines, Form 1099-B measured 4.67 inches. That exception has now been removed, bringing Form 1099-B in line with the 4.5-inch standard applied to all other 2-to-a-page forms. The publication also adjusted the 3-to-a-page form height in Exhibit E from 2.83 to 2.84 inches.
Given the volume of changes across a significant number of forms this year, re-releases like this one are likely to continue. Filers should always confirm they are working from the most current version of IRS documentation and monitor for late changes as we approach filing season.
Publication 1179 can be found here.
