Thursday, January 19, 2023

Publication 1220 (Rev. 10-2022) Tax Year 2022 will be Republished

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Subject:  Publication 1220 (Rev. 10-2022) Tax Year 2022 will be Republished


Attention: Payroll Industry, Tax Professionals, Small Business and Self Employed, Tax Exempt and Government Entities, Financial Institutions

The current version of Publication 1220, (rev. 10-2022) Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, contains incorrect information. We are making the necessary corrections and expect the revised Publication 1220 to be available on IRS.gov soon. 

Exhibit 2 of the revised publication will reflect these corrections:

  • Part A Sec. 12 Combined Federal/State Filing (CF/SF) Program - Removed District of Columbia (11) and Pennsylvania (42) from Table 1: Participating States and Codes. District of Columbia and Pennsylvania were prematurely added to Publication 1220 and won't be participating in the Combined Federal/State Filing (CF/SF) Program until Tax Year 2023.
  • The title of Form 8508, Request for Waiver from Filing Information Returns Electronically has changed to Application for a Waiver from Electronic Filing of Information Returns, and has been updated throughout publication.

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