Paper Filing Tips for 1099 Forms

DON'T

• Do not buy the forms (unless your really pushed for time). The red-ink forms are free. You can order the phones by calling 800-TAX-FORM. There is no charge for calling, shipping or handling. Your post office and library might have the red-ink forms as well.
• Do not photocopy Copy A or download the forms from the internet and try to print Copy A and mail them in. Copy A forms have a special red-ink. Even if you have a color printer and can print Copy A in a red colored ink its not the same kind of red-ink that the IRS uses. You have to get the official red-ink forms from the IRS if you want to paper file.
• Do not cut or separate Copy A of the forms. Leave it whole.
• Do not staple, tear, tape or fold any forms. Prepare Copy A for each 1099 and their corresponding 1096. Send the Copy A forms along with Form 1096 to the IRS in a flat mailing. Staples, tape or anything else will interfere with the IRS scanners.
• Do not submit any copy to the IRS except Copy A. Do not submit Copy B or C to the IRS.
• Do not mask the SSN's when paper filing. The IRS encourages people submit any copy to the IRS except Copy A. Do not submit Copy B or C to the IRS.
• Do not use dollar signs ($), ampersands (&), asterisks (*), commas, or other special characters in the money amount boxes. Don’t write 0 or “zero” or “none” or “n/a” in a money amount box when no entry is required.
• Do not use apostrophes (‘), asterisks (*) or other special characters on the payee name.

• Handwritten forms are acceptable. Write neatly! Everything you write must be completely legible and accurate. Use black ink and block print (no script characters).
• You can type on the forms as well.
• Keep a copy of your information returns you filed with the IRS or have the ability to reconstruct the data for at least 3 years.
• Remove the pinfeed holes before mailing. The official forms that the IRS mails you has a perforated edge with multiple of pinfeed holes on one edge. Remove the edge, then mail.
• File on time. You can request a 30-day time extension online for paper and electronic filing. It will automatically be granted. But you have to file for the extension before the due date and this just gives you an extension for mailing Copy A to the IRS. You still need to get Copy B to the payee by the end of January.
• Know your recipient. How well do you know the person you hired to do some miscellaneous work around the house? Know enough so that you can accurately fill out these 1099 forms at the end of the year. When its the middle of the summer and you pay someone $600 or more for miscellaneous contract work, your not thinking about taxes and information returns that are due in January. Know enough about your recipient so that your not scrambling in January for their mailing address and TIN.