1. 1099 Year-End Processing Guide
  2. Understanding IRS 1099 Reporting - IRIS (Release 9.2 Update 27)

Understanding IRS 1099 Reporting - IRIS (Release 9.2 Update 27)

After you build the worktables for 1099 processing and review the corresponding reports, you report year-end earnings information to suppliers and to the IRS as follows:

  • Report information to suppliers by the applicable recipient deadline.

  • Submit information to the IRS by the applicable filing deadline when you use electronic filing.

For the applicable recipient and filing due dates, see the Guide to Information Returns in Publication 1099 (2026), General Instructions for Certain Information Returns.

See also:

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

  • This document provides information about the types of media that the IRS accepts.