IBA Compliance Connection

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If a customer asks us to reprint a tax form (such as a Form 1099), can we email a copy to the customer, or must we reprint the form on paper that has the necessary disclosures preprinted on the back?

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We believe you may email a customer a copy of an IRS Form 1099-INT, 1099-OID, 1099-MISC or 1099-NEC, with appropriate technological safeguards to protect the customer’s personal information. The instructions for these forms indicate that for the purposes of furnishing statements, a fillable online form in a PDF format may be completed and furnished to recipients. For other types of IRS forms, we recommend reviewing the instructions for the form.

Conversely, for purposes of filing these forms with the IRS, Forms 1099-INT, 1099-OID, 1099-MISC, and 1099-NEC should be printed on official IRS information returns, which may be ordered from the IRS. (These forms also may be filed electronically using the IRS Filing Information Returns Electronically system).

For resources related to our guidance, please see:

  • IRS Form 1099-INT (“To complete Form 1099-INT, use: • The 2020 General Instructions for Certain Information Returns, and • The 2020 Instructions for Forms 1099-INT and 1099-OID. To order these instructions and additional forms, go to www.irs.gov/Form1099INT. Caution: Because paper forms are scanned during processing, you cannot file Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you print from the IRS website.”)
  • IRS Form 1099-OID (“Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this websiteTo order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order.
  • IRS Form 1099-MISC (“Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this websiteTo order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order.”)
  • IRS Form 1099-NEC (Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this websiteTo order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order.”)
  • IRS Form 1099-INT (“File Copy A of this form with the IRS by March 1, 2021. If you file electronically, the due date is March 31, 2021. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. The IRS does not provide a fill-in form option for Copy A.”)