Where to Get a Form 1099

Form 1099 is an information return required by the Internal Revenue Service (IRS) for reporting income that is not part of regular wages or salaries. Common variations of Form 1099 include 1099-DIV for dividend income, 1099-INT for interest income and 1099-MISC for miscellaneous income or contract work. The taxpayer for whom this income is held by a third party obtains the form from the entity that paid or received the funds on their behalf, such as a broker, bank or corporate contractor. These entities, who are responsible for issuing the form, get them directly from the IRS.

Online Ordering

The IRS website includes an online order form for information returns and employer forms, including more than a dozen variations of Form 1099 (see Resources). Forms can only be ordered up to a quantity of 1,000 each, and instructions for the forms are limited in quantity to 25 each. Only forms for the most recent years are available. The order form allows you to enter the number of forms you want by year. Some employer forms, such as W-2 and W-3, do not need to be ordered and can be submitted electronically.

Forms and Publications by U.S. Mail

Though the IRS prefers you order Form 1099 online, it is possible to order forms and publications by mail (see Resources). Quantities are very strictly limited by this method, however: Only two copies of a form and one copy of a publication can be ordered by mail. Up to 10 different products can be ordered, though. Ordering by mail is limited to current year forms only.

Downloading and Printing

The IRS also makes many of its forms available online for download and printing. This approach is ideal for firms that need many copies of various 1099 forms. The copies issued to recipients (taxpayers) do not need to conform to the IRS format as long as they contain all the necessary information. Forms submitted to the IRS (copy A), however, are read by machine and must conform to the specifications detailed in Publication 1179. Unless specified on the form itself, forms printed on high-quality laser, bubble jet or inkjet printers are acceptable. Unfortunately, most versions of Form 1099 are the exception, and there is a fee for each form submitted that cannot be scanned by the IRS.

References

• Required Format
• Downloading and Printing
• Forms and Publications By U.S. Mail

Resources

• Forms and Publications
• Online Ordering for Information Returns and Employer Returns
• Pub. 1179 - General Rules and Specifications for Substitute Forms

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