IRS Releases Publication 1220 for Tax Year 2018

September 17, 2018 Paul Ogawa

The IRS recently published a new version of Publication 1220 for tax year 2018. Publication 1220 contains the electronic filing instructions and specifications for Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.

A number of changes were made to Publication 1220 from the previous version issued in February 2018, which include the following:

  • Specifications were added for newly created forms 1099-LS and 1099-SB;
  • Automatic 30-day extensions of time to file for Forms W-2 and 1099-MISC (Box 7 NEC) were removed, and filers must now file Form 8809 to request a non-automatic extension;
  • Vermont has officially been removed from the Combined Federal and State Filing Program list;
  • New codes were added to certain forms, including Distribution Codes for Form 1099-R and Form 5498;

To review these changes and the full version of Publication 1220, please visit the IRS website by clicking here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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