1. 1099 Year-End Processing Guide
  2. Prerequisites

Prerequisites

Before you begin processing data for 1099 forms, assemble the appropriate IRS forms and publications.

See also:

  • U.S. Department of the Treasury, IRS Forms and Publications 2023, General Instructions for Forms 1099, 1098, 5498, and W-2G.

  • U.S. Department of the Treasury, IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically.

  • U.S. Department of the Treasury, IRS Form 4419, Application for Filing Information Returns Electronically.

  • 1099 form is an application to file electronically. Companies that meet IRS requirements to file 1099 returns electronically are required to file this form.