The attached PDF file contains the IRS instructions for filing the 2009 1098 Tax Form.

Excerpt:

Specific Instructions
Use Form 1098, Mortgage Interest Statement, to report mortgage interest (including points, defined later) of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor. Report only interest on a mortgage defined below. Also use Form 1098 to report mortgage insurance premiums of $600 or more for the calendar year received by you from individuals in the course of your trade or business. See the instructions for box 4 on page 4.
The $600 threshold applies separately to each mortgage; thus, file a separate Form 1098 for each mortgage. You may, at your option, file Form 1098 to report mortgage interest of less than $600, but you are subject to the rules in these instructions.
If an overpayment of interest on an adjustable rate mortgage (ARM) or other mortgage was made in a prior year and you refund (or credit) such overpayment, you may have to file Form 1098 to report the refund (or credit) of the overpayment. See Reimbursement of Overpaid Interest on page 3.

The attached PDF file contains the IRS instructions for filing form 2009 1098C

Excerpt:

Specific Instructions Who Must File
File a separate Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500. A qualified vehicle is any motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane. However, property held by the donor primarily for sale to customers, such as inventory of a car dealer, is not a qualified vehicle.
Contemporaneous Written Acknowledgment
If a donor contributes a qualified vehicle to you with a claimed value of more than $500, you must furnish a contemporaneous written acknowledgment of the contribution to the donor under section 170(f)(12) containing the same information shown on Form 1098-C. Otherwise, the donor cannot claim a deduction of more than $500 for that vehicle. Copy B of Form 1098-C may be used for this purpose. An acknowledgment is considered contemporaneous if it is furnished to the donor no later than 30 days after the:
• Date of the sale, if you are required to check box 4a, or • Date of the contribution, if you are required to check box 5a or 5b...

The attached PDF file contains the IRS instructions for filing the 2009 1098e tax form and the 2009 1098t tax form.

Excerpt:

In addition to these specific instructions, you should also use the 2009 General Instructions
for Forms 1099, 1098, 3921, 3922, 5498, and W-2G. Those general instructions include information about the following topics. • Electronic reporting requirements.
• Penalties. • Who must file (nominee/middleman). • When and where to file. • Taxpayer identification numbers. • Statements to recipients. • Corrected and void returns. • Other general topics.
You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
Form W-9S.    You may use Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, to obtain the student’s or borrower’s name, address, social security number, and student loan certification to be used when filing Form 1098-E or 1098-T. Use of Form W-9S is optional; you may collect the information...

This information was obtained from the IRS Website. E-File Magic does not warrant the accuracy of this information and provides this information as a convenience to its users. This information is subject to change without notice. You are encouraged to check the IRS website at http://www.irs.gov for the most recent and accurate copy of this information.

The attached PDF file contains the IRS instructions for filing form 2009 1099-MISC

Excerpt:

Specific Instructions
File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year: • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest (see Box 8 on page 6);
• At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from
anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate; • Any fishing boat proceeds; or

The attached PDF file contains the IRS instructions for filing form 2009 1099A and 2009 1099C

Excerpt:

Specific Instructions for Form 1099-A
File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.
Coordination With Form 1099-C

The attached PDF file contains the IRS instructions for filing form 1099B

Excerpt:

Specific Instructions
A broker or barter exchange must file Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, for each person: • For whom the broker has sold (including short sales) stocks, bonds, commodities, regulated futures contracts, foreign currency contracts (pursuant to a forward contract or regulated futures contract), forward contracts, debt instruments, etc., • Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has undergone a change in control or substantial change in capital structure, or • Who exchanged property or services through a barter exchange.
Brokers
A broker is any person who, in the ordinary course of a trade or business, stands ready to effect sales to be made by others. A broker may include a U.S. or foreign person or a governmental unit and any subsidiary agency.
You are considered a broker if: • You are an obligor that regularly issues and retires its own debt obligations or • You are a corporation that regularly redeems its own stock. However, for a sale, redemption, or retirement at an office outside the United States, only a U.S. payer or U.S. middleman is a broker. See Regulations sections 1.6045-1(g)(1)(i) and 1.6049-5(c)(5).
You are not considered a broker if:...

The attached PDF file contains the IRS instructions for filing form 2009 1099CAP

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 1099-DIV

Excerpt:

Specific Instructions
File Form 1099-DIV, Dividends and Distributions, for each person: • To whom you have paid dividends (including capital gain dividends) and other distributions on stock of $10 or more, • For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,
• For whom you have withheld any federal income tax on dividends under the backup withholding rules, or • To whom you have paid $600 or more as part of a liquidation.
Dividends
If you make a payment that may be a dividend but you are unable to determine whether any part of the payment is a dividend by the time you must file Form 1099-DIV, the entire payment must be reported as a dividend. See the regulations under section 6042 for a definition of dividends.
Exceptions
You are not required to report on Form 1099-DIV the following:
1. Taxable dividend distributions from life insurance contracts and employee stock ownership plans are reported on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

The attached PDF file contains the IRS instructions for filing form 2009 1099H

Excerpt:

Specific Instructions for Form 1099-H
File Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, if you received in the course of your trade or business any advance payments during the calendar year of qualified health insurance payments for the benefit of eligible trade adjustment assistance (TAA), alternative TAA, or Pension Benefit Guaranty Corporation (PBGC) recipients and their qualifying family members.
Who Must File
Section 6050T requires that if you are a provider of qualified health insurance coverage (section 35(e)) you must file Forms 1099-H with the IRS reporting the advance payments that you receive from the Department of the Treasury on behalf of eligible individuals. You must also furnish a statement to the eligible recipient.
However, Notice 2004-47, 2004-29 I.R.B. 48, available at www.irs.gov/irb/2004-29_IRB/ar11.html, provides that the HCTC Transaction Center, as an administrator of the Health Coverage Tax Credit (HCTC), will file the required returns and furnish statements to the recipients unless you elect to file and furnish information returns and statements on your own. Contact the HCTC Transaction Center for this purpose by calling 1-866-628-4282. Unless you notify the HCTC Transaction Center of your intent to file information returns and furnish statements, you will be considered to have elected to

The attached PDF file contains the IRS instructions for filing form 2009 1099LTC

Excerpt:

Who Must File
File Form 1099-LTC if you paid any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.
Viatical Settlement Providers
A viatical settlement provider is any person who:
1. Is regularly engaged in the trade or business of purchasing or taking assignments of life insurance contracts on the lives of terminally or chronically ill individuals and
2. Is licensed in the state where the insured lives. If licensing is not required in the state, the provider must meet other requirements (including those below) depending on whether the insured is terminally or chronically ill.
a. If the insured is terminally ill, the provider must meet the requirements of sections 8 and 9 of the Viatical Settlements Model Act of the National Association of Insurance Commissioners (NAIC), relating to disclosure and general rules. The provider must also meet the requirements of the Model Regulations of the NAIC for evaluating the reasonableness of amounts paid in viatical settlement transactions with terminally ill individuals.
b. If the insured is chronically ill, the provider must meet requirements similar to those of sections 8 and 9 of the Viatical Settlements Model Act of the NAIC and must also meet any standards of the NAIC for evaluating the reasonableness of

The attached PDF file contains the IRS instructions for filing form 2009 1099INT and 2009 1099OID

Excerpt:

Specific Instructions for Form 1099-INT
File Form 1099-INT, Interest Income, for each person:
1. To whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1. Interest Income on page 2),
2. For whom you withheld and paid any foreign tax on interest, or
3. From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Report only interest payments made in the course of your trade or business including federal, state, and local government agencies and activities deemed nonprofit, or for which you were a nominee/middleman. Report tax-exempt interest, including exempt-interest dividends from a regulated investment company (RIC), only on Form 1099-INT. You do not need to report tax-exempt interest that is original issue discount (OID). Report interest that is taxable OID in box 1 or 6 of Form 1099-OID, Original Issue Discount, not on Form 1099-INT.
Canadian nonresident aliens.    If you pay U.S. bank deposit interest of at least $10 to a nonresident alien who resides in Canada, you may have to report the interest on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.

The attached PDF file contains the IRS instructions for filing form 1099PATR

Excerpt:

Specific Instructions
File Form 1099-PATR, Taxable Distributions Received From Cooperatives, for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. A cooperative determined to be primarily engaged in the retail sale of goods or services that are generally for personal, living, or family use of the members may ask for and receive exemption from filing Form 1099-PATR. See Form 3491, Consumer Cooperative Exemption Application, for information about how to apply for this exemption. Report dividends paid on a cooperative’s capital stock on Form 1099-DIV, Dividends and Distributions.
Exceptions.    Generally, you are not required to file Form 1099-PATR for payments made to a corporation, a tax-exempt organization including tax-exempt trusts (HSAs, Archer MSAs, and Coverdell ESAs), the United States, a state, a possession, or the District of Columbia. See Regulations section 1.6044-3(c).
Statements to Recipients
If you are required to file Form 1099-PATR, you must provide a statement to the recipient. For more information about the

The attached PDF file contains the IRS instructions for filing form 2009 1099Q

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 1099R and 2009 5498

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 1099S

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 1099SA and 2009 5498SA

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 5498ESA

Excerpt:

Specific Instructions
File Form 5498-ESA, Coverdell ESA Contribution Information, with the IRS by June 1, 2010, for each person for whom you maintained any Coverdell education savings account (ESA) during 2009.
A Coverdell education savings account is a trust or custodial account created or organized in the United States exclusively for the purpose of paying the qualified education expenses of an individual who is the designated beneficiary of the trust or custodial account. The account must be designated as a Coverdell ESA at the time it is created or organized in order to be treated as a Coverdell ESA for tax purposes. The governing instrument creating the trust must meet the requirements of section 530(b)(1). Contributions.    You must report contributions, including rollover contributions, to any Coverdell ESA on Form 5498-ESA. See the instructions under boxes 1 and 2. If no reportable contributions were made for 2009, no return is required.
For contributions made between January 1, 2010, and April 15, 2010, trustees and issuers should obtain the participant’s designation of the year for which the contributions are made.
Transfers.    Report on Form 5498-ESA all rollovers, including a direct trustee-to-trustee transfer from one

The attached PDF file contains the IRS instructions for filing form 2009 W2G

Excerpt:

The attached PDF file contains the IRS instructions for filing form 2009 1099G

This information was obtained from the IRS Website. E-File Magic does not warrant the accuracy of this information and provides this information as a convenience to its users. This information is subject to change without notice. You are encouraged to check the IRS website at http://www.irs.gov for the most recent and accurate copy of this information.