Best Practices for Contesting IRS Form Payee States and Third-Party Information Reports, by Frank Agostino, Esq. and Yiwei Chen
Information reporting requirements imposed by the Internal Revenue Code and IRS regulations mandate that taxpayers integrate payee statements into their income tax returns. Payee statements covered by these requirements include Forms 1099 reporting various types of income, W-2s reporting wage income, and 1098s reporting mortgage interest.
