Instructions for Issuer/Provider
File Copy A of this form with the IRS by
February 28, 2014. If you file electronically, the due date
General and specific form instructions are provided
is March 31, 2014. To file electronically, you must have
separately. You should use the 2013 General
software that generates a file according to the
Instructions for Certain Information Returns and the
specifications in Pub. 1220, Specifications for Filing
2013 Instructions for Forms 1099-H to complete Form
Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and
1099-H. A chart in the general instructions gives a quick
W-2G Electronically. IRS does not provide a fill-in form
guide to which form must be filed to report a particular
option.
payment. To order these instructions and additional
forms, go to or call 1-800-TAX-
Need help? If you have questions about reporting on
FORM (1-800-829-3676).
Form 1099-H, call the information reporting customer
service site toll free at 1-866-455-7438 or 304-263-8700
Caution: Because paper forms are scanned during
(not toll free). Persons with a hearing or speech
processing, you cannot file with the IRS Forms 1096,
disability with access to TTY/TDD equipment can call
1097, 1098, 1099, 3921, 3922, or 5498 that you print
304-579-4827 (not toll free). The hours of operation are
from IRS.gov.
Monday through Friday from 8:30 a.m. to 4:30 p.m.
Due dates. Furnish Copy B of this form to the recipient
Eastern time.
by January 31, 2014. Copy 1 is furnished by the HCTC
Transaction Center.