U.S.A.: IRS publishes new Forms 1099 and instructions for 2021
Note: this Taxflash, originally published on 25 September 2020, has been updated to add new forms and instructions.
Clearstream Banking would like to inform customers that the U.S. Internal Revenue Service (IRS) has published updated Forms 1099 and instructions on its website:
- Form 1099-INT;
- Instructions 1099-INT and 1099-OID.
- Form 1099-DIV
- Instructions 1099-DIV
- General Instructions for Certain Information Returns
We continue to monitor the U.S. market for new developments and will provide more information as it becomes available.
For further information, customers may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.
This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A. its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.