99-50, which is available on page 757 of Internal Revenue Bulletin 1999-52 at IRS.gov/pub/irs-irbs/irb99-52.pdf. For more information and the rules that apply to filing combined Forms 1042-S, see Rev. If the successor and predecessor do not agree, or if the requirements described are not met, the predecessor and the successor each must file Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G for their own reportable amounts as they usually would. If they so agree and the successor satisfies the predecessor's obligations and the conditions described on this page, the predecessor does not have to file the specified information returns for the acquisition year. This would permit the successor to file one Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G for each recipient combining the predecessor's and successor's reportable amounts, including any withholding. See How To Get Forms, Publications, and Other Assistance, later.Ī successor business entity (a corporation, partnership, or sole proprietorship) and a predecessor business entity (a corporation, partnership, or sole proprietorship) may agree that the successor will assume all or some of the predecessor's information reporting responsibilities. See the separate instructions for each form on the webpage via the link. You can also obtain the latest developments for each of the forms and instructions listed here by visiting their information pages at IRS.gov. Instructions for Forms 1099-SA and 5498-SA. Instructions for Forms 1099-QA and 5498-QA. Instructions for Forms 1099-MISC and 1099-NEC. Instructions for Forms 1099-INT and 1099-OID.

Instructions for Forms 1099-A and 1099-C.

Instructions for Forms 1098-E and 1098-T.

Their Somewhere Safe by Georgia Grace