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Instructions for Recipient Generally, distributions from pensions, annuities, profit sharing and retirement plans (including section 457 state and local government plans), IRAs, insurance contracts,
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How to fill out are reported to recipients:

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Forms such as W-2s or 1099s are reported to recipients.
Employers and businesses are required to file forms that are reported to recipients.
Forms such as W-2s or 1099s can be filled out electronically or manually, following the instructions provided.
The purpose of forms reported to recipients is to provide individuals with information about their income and taxes.
Information such as earnings, taxes withheld, and other relevant financial details must be reported on forms reported to recipients.
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