The attached PDF file contains the IRS instructions for filing 2010 Form 1098.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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 on this page. 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."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1098-C.
Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Who Must File
A donee organization must 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.

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-B.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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., for cash,
• Who received cash, stock, or other property from a corporation that the broker knows or has reason to know has undergone a reportable change in control or substantial change in capital structure, or
• Who exchanged property or services through a barter exchange."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-CAP.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"File Form 1099-CAP, Changes, in Corporate Control and Capital Structure, for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other property form an acquisition of control or a substantial change in capital structure."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-DIV.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-G.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"File Form 1099-G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; alternative trade adjustment assistance (ATAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-H.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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), Reemployment 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."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-LTC.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"File Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, if you pay any long-term care benefits.

Long-Term Care Benefits
Long-term care benefits means:
1. Any payments made under a product that is advertised, marketed, or offered as long-term care insurance (whether qualified or not) and
2. Accelerated death benefits (excludable in whole or in part from gross income under section 101(g)) paid under a life insurance contract or paid by a viatical settlement provider.

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."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-MISC.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:
• At least $10 in royalties (see Box 2 on page 4) 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;

The attached PDF file contains the IRS instructions for filing 2010 Form 1099-PATR.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"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 general 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."

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The attached PDF file contains the IRS instructions for filing 2010 Form 1099-Q.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Specific Instructions

File Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530), if you (a) are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution; and (b) made a distribution from a qualified tuition program (QTP). A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs.

Do not file Form 1099-Q for a change in the name of the designated beneficiary on a QTP account if the new beneficiary is a member of the former beneficiary's family. For a Coverdell ESA, the new beneficiary must be a member of the designated beneficiary's family and be under age 30 (except beneficiaries with special needs).

Family members of the designated beneficiary include the beneficiary's spouse. Also included are the beneficiary's children, stepchildren, foster children, and their descendants; siblings and their children; parents, their siblings, and ancestors; stepparents; in-laws; the spouse of any of the foregoing; and any first cousin of the designated beneficiary."

The attached PDF file contains the IRS instructions for filing 2010 Form 1099-S.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Reporting lump-sum timber payments. Sales or exchanges of standing timber for lump-sum payments completed after May 28, 2009, must now be reported on Form 1099-S.Truncating trasferor identification number on paper payee statement. Notice 2009-93 allows filers of this form to truncate a transferor's identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on paper payee statements for tax years 2009 and 2010.  See part M in the 2010 General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, ans W-2G)."
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The attached PDF file contains the IRS instructions for filing 2010 Form 5498-ESA.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"File Form 5498-ESA, Coverdell ESA Contribution Information, with the IRS by May 31, 2011, for each person for whom you maintained any Coverdell education savings account (ESA) during 2010.  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 box 1 and box 2. If no reportable contributions were made for 2010, no return is required.

For contributions made between January 1, 2011, and April 15, 2011, trustees and issuers should obtain the participant's designation of the year for which the contributions are made."

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The attached PDF file contains the IRS instructions for filing 2010 Forms 1098-E and 1098-T.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Specific Instructions for Form 1098-T
File Form 1098-T, Tuition Statement, if you are an eligible educational institution. You must file for each student you enroll and for whom a reportable transaction is made. Also, if you are an insurer, file Form 1098-T for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.

Exceptions. You do not have to file Form 1098-T or furnish a statement for:

The attached PDF file contains the IRS instructions for filing 2010 Forms 1099-A and 1099-C.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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.

Specific Instructions for Form 1099-C

File Form 1099-C, Cancellation of Debt, for each debtor for whom you canceled a debt owed to you of $600 or more only if:
1. You are an entity described under Who Must File on this page and
2. An identifiable event has occurred. It does not matter whether the actual cancellation is on or before the date of the identifiable event. See When Is a Debt Canceled on page 3."

The attached PDF file contains the IRS instructions for filing 2010 Forms 1099-INT and 1099-OID.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"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.

The attached PDF file contains the IRS instructions for filing 2010 Forms 1099-R and 5498.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Form 1099-R
Reporting IRA distributions. Generally, box 2a should be left blank when reporting distributions from traditional or SEP IRAs, unless otherwise instructed later in these instructions. Box 2b,"Taxable amount not determined" should be checked.
Corrective distributions. For plan years beginning after 2007, excess contributions and excess aggregate contributions plus earnings are taxable in the year distributed (except for designated Roth contributions). See Excess contributions and Excess aggregate contributions on page 5.
Distributions to beneficiaries. Distributions from a nonqualified deferred compensation (NQDC) plan to an estate or beneficiary of a deceased plan participant are no longer reported on Form 1099-R. They should be reported on Form 1099-MISC.

The attached PDF file contains the IRS instructions for filing 2010 Forms 1099-SA and 5498-SA.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Specific Instructions for Form 1099-SA. File Form 1099-SA, Distributions From an HSA, Archer MSA, or
Medicare Advantage MSA, to report distributions made from an HSA, Archer MSA, or Medicare Advantage MSA (MA MSA). The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.
Specific Instructions for Form 5498-SA. File Form 5498-SA, HSA, Archer MSA, or MA MSA Information,
with the IRS on or before June 1, 2010, for each person for whom you maintained an HSA, Archer MSA, or MA MSA during 2009. You are required to file if you are the trustee or custodian of an HSA, Archer MSA, or MA MSA. A separate form is required for each type of plan. For HSA or Archer MSA contributions made between January 1, 2010, and April 15, 2010, you should obtain the participant's designation of the year for which the contributions are made. For repayment of a mistaken distribution amount, see HSA mistaken distributions on page 1."

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The attached PDF file contains the IRS instructions for filing form 2010 W-2G.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.
"Reminder In addition to these specific instructions, you should also use
the 2010 General Instructions for Certain Information Returns
(Forms 1098, 1099, 3921, 3922, 5498, and W-2G). Those
general instructions include information about the following
topics.
• Backup withholding.
• Electronic reporting requirements.
• Penalties.
• When and where to file.
• Taxpayer identification numbers.
• Statements to recipients.
• Corrected and void returns.
• Other general topics."

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The attached PDF file contains the IRS instructions for filing 2011 Form 1099-CAP.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"Who Must File

Any broker that holds shares on behalf of a customer in a corporation that the broker knows or has reason to know based on readily available information has engaged in a transaction of acquisition of control or substantial change in capital structure must file Form 1099-B unless the customer is an exempt recipient. Readily available information includes information from a clearing organization, such as the DTC. Information is also published on the IRS website. Go to IRS.gov and enter keyword "Form 8806" in the upper right corner.

A domestic corporation that is required to file Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure, must file Form 1099-CAP with the IRS and furnish a copy to each shareholder who receives cash, stock, or other property as a result of the acquisition of control or substantial change in capital structure and who is not an exempt recipient. However, if the corporation can reasonably determine that the receipt of such stock would not cause the shareholder to recognize gain, then the corporation is not required to report the fair market value of any stock provided to a shareholder. Corporations do not file Form 1099-CAP under one of the following conditions.

The attached PDF file contains the IRS instructions for filing 2011 Form 1099-INT and Form 1099-OID.

Excerpt: Section references are to the Internal Revenue Code unless otherwise noted.

"1099-INT

Exempt recipients.

You are not required to file Form 1099-INT for payments made to certain payees including but not limited to a corporation, a tax-exempt organization, any IRA, Archer MSA, Medicare Advantage MSA, health savings account (HSA), a U.S. agency, a state, the District of Columbia, a U.S. possession, a registered securities or commodities dealer, nominees or custodians, brokers, or notional principal contract (swap) dealers. For additional exempt recipients, see Regulations section 1.6049-4 for more information.

Interest excluded from reporting.

You are not required to file Form 1099-INT for interest on an obligation issued by an individual, interest on amounts from sources outside the United States paid outside the United States by a non-U.S. payer or non-U.S. middleman, certain portfolio interest, interest on an obligation issued by an international organization and paid by that organization, and payments made to a foreign beneficial owner or foreign payee. See Regulations section 1.6049-5 for more information.

1099-OID

Original issue discount. OID is the excess of an obligation's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). A discount of less than 1/4 of 1% of the stated redemption price at maturity, multiplied by the number of full years from the date of issue to maturity, is considered to be zero.