IRS Releases 2026 Substitute Forms Information

The IRS has released its annual revenue procedure relating to substitute forms — Revenue Procedure 2026-18. (IRS later released a slight correction to page layouts, in Notice 2026-14.)

What is a Substitute Form?

A substitute form means an information return (such as a 1099) that is printed on something other than the official forms produced by the IRS.

The issue of a “substitute form” comes up any time you’re printing something on paper or sending a PDF. For example, whatever it is that you send to your recipient. If you are printing onto IRS-approved forms, such as the online PDFs or on the stock paper you buy at the office store, then you’re fine. 

Otherwise, you’ll need to make sure whatever you’re providing meets specifications. If you use an online platform, and the platform allows you to print to paper or PDF, or it e-delivers, you probably are okay. 

This would also apply if you’re filing on paper with the IRS, as they’ll only accept approved forms. If you e-file with the IRS, it’s a moot point. 

What’s New — Operational Things

There is one change that I am watching, which earlier in the year I had said was just cosmetic but now I am not so sure. That change relates to the address fields. In prior years, the address was one big box that everything went into. The new layout on the forms breaks each component into a separate field. For example, city, state and zip all have separate boxes now.

I had said this was just cosmetic, but I am not so sure anymore. This might (but might not) have an implication within IRIS for e-file layout. I am watching and also talking to some of my contacts at the various e-filing platforms.

One other new thing is that the IRS is removing filer instructions from many forms. This really is cosmetic, though it could be inconvenient if you have used those instructions in the past.

What’s New — Forms

We can have a baby shower for the newest additions to the information return family. The new forms are:

• 1098-VLI: issued by lenders to people with certain auto loans (as part of the One Big Beautiful Bill deduction for auto loan interest paid)
• 1099-LPS: relating to long-term care premiums paid
• Form 5498-TA: relating to Trump Account contributions
• Form 1099-DA: digital asset reporting; still listed as a new form by the IRS in Revenue Procedure 2026-18

And we can say a somber goodbye to one form:

• 1098-MA: relating to the Hardest Hit Fund, Short Refinance, and Making Homes Affordable programs. Funding for these programs has expired and run out. The IRS says references to this form have been removed.

We can pause briefly to wipe away tears from our eyes and say our final goodbyes. 

Final Notes

We already mentioned this, but let’s do a roundup.

If you e-file with the IRS, you really don’t need to worry about this whole “substitute forms” thing. You file in IRIS, either directly yourself or indirectly through a third-party provider. The filing either rejects (which means it wasn’t formatted properly) — or it is accepted (which means it was formatted properly).

If you’re filing on paper, then you do need to worry about substitute forms. Remember, paper filers need to use special paper — you cannot just print the online PDFs onto paper and send to the IRS.

And then, for all filers (e-filers or paper filers), you have the forms that go to your recipient. These can be printed off the PDFs on the IRS website, and those, being IRS forms, would meet specifications. Otherwise, you need to make sure that whatever you’re giving the recipient (on paper or via e-delivery) is an acceptable substitute form.