Direct Answer
Issuing a return to the IRS and furnishing a copy to the payee are separate responsibilities. If you provide a paper recipient statement, verify the payee’s address, use the correct copy, and mail it by the applicable due date. Keep a record of what you sent and when.
Key Takeaways
- Filing a return with the IRS does not by itself furnish the payee’s copy.
- Confirm each recipient’s current mailing address and the correct form.
- Send recipient statements by the deadline that applies to that form.
- Keep records of mailed statements and handle returned mail carefully.
Two Separate Responsibilities
A business may need to file an information return with the IRS and also furnish a statement to the person or business named on that return. Completing one step does not automatically complete the other. Check the current IRS instructions for the filing deadline and the separate date by which each recipient statement must be furnished.
Prepare Paper Statements Carefully
Before mailing recipient copies:
- Confirm the recipient’s current mailing address.
- Match the recipient name and TIN to the return information.
- Use the correct recipient copy for the form.
- Check that the statement is complete and readable.
- Mail it by the applicable due date and retain a record of the mailing.
Do not assume every form has the same due date. Some recipient statements have different deadlines, and a due date may shift when it falls on a weekend or legal holiday. Consult the current IRS instructions for the specific form.
Keep a Record of Returned Mail
If a statement is returned as undeliverable, keep the returned envelope and document the mailing attempt. Make reasonable efforts to obtain an updated address and retain notes about the steps you took. Do not discard returned statements without recording what happened.
Plan for Delivery Before Filing Season
At low volume, printing and mailing recipient copies may be manageable in-house. As the number of forms grows, checking addresses, assembling statements, and meeting multiple deadlines can take significant staff time. Decide who will handle the mailing before the filing rush, and set aside enough time to review the final copies.
1099 Express currently offers print-and-mail support through its Service Bureau. To ask about the print-and-mail service or the requirements for your form volume, visit 1099express.com or call (361) 884-1500.
People Also Asked
Q: Does filing a 1099 with the IRS also send a copy to the recipient?
Not necessarily. Filing and furnishing the recipient statement are separate responsibilities. Confirm how the recipient copy will be delivered.
Q: What should I do if a recipient statement is returned?
Keep the returned envelope, document the mailing attempt, and make reasonable efforts to obtain a current address.
Q: Do all 1099 forms have the same recipient-copy deadline?
No. Due dates vary by form and payment type. Check the current IRS instructions for the form you are furnishing.