Note:

Line I doesn’t apply to filers of Form 1040-SS.

The Guide to Information Returns in the 2025 General Instructions for Certain Information Returns identifies which Forms 1099 must be filed, the amounts to report, and the due dates for the required Forms 1099. For information, see IRS.gov/instructions/Form1099 .

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Note:

Official source

Line I doesn’t apply to filers of Form 1040-SS.

The Guide to Information Returns in the 2025 General Instructions for Certain Information Returns identifies which Forms 1099 must be filed, the amounts to report, and the due dates for the required Forms 1099. For information, see IRS.gov/instructions/Form1099 .