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January 31, 2014 TIPS BULLETIN #14-3 To: Subject: All Credit Unions 2014 Information Returns & Disclosures The material in this publication is provided for educational and informational purposes
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Bulletin 14_3 information returns are forms used to report various types of income, payments, and transactions to the IRS.
Any individual, business, organization, or entity that makes payments or engages in transactions that are required to be reported to the IRS must file bulletin 14_3 information returns.
Bulletin 14_3 information returns can be filled out electronically using the IRS FIRE system or by paper forms. The specific information to be reported will depend on the type of income or transaction.
The purpose of bulletin 14_3 information returns is to provide the IRS with information about income, payments, and transactions that may need to be reported on an individual's or entity's tax return.
The information reported on bulletin 14_3 information returns may include the recipient's name, address, tax identification number, the amount of income or payment, and the type of income or transaction.
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