Its always a good idea to have an account number on each 1099 form. However, if manually typing data into the program, you can skip the account number field, if you wish.
1099Express will automatically insert a unique sequence number in each person's account number field, without any effort on your part. 1099Express will remember to do this before you print forms or send a file to the IRS.
Alternatively, click on the Edit Menu, then "Insert Account Numbers" anytime you wish to fill each payee's account with a unique number, such as after importing data, or while typing your data. "Insert Account Number" populates empty fields only, those with existing data are not changed.
If the business already has an account numbers for each person, it may be used. Actual account numbers may be typed manually or imported if they are available. It is not necessary to use an actual account number, however, the account number must be a unique number for each form.
Never use a Social Security number in the account number field. The maximum length of the account number field is 20 alpha or numeric characters.
Items in quotes are from the IRS General Instructions. "Use the account number box, when provided, on Forms 1099, 1098, 5498, and W-2G for an account number designation. The account number is required if you have multiple accounts for a recipient for whom you are filing more than one information return of the same type."
In other words, the filer may send more than one 1099-Misc to the same person (without combining his money amounts) as long as each 1099 has a different account number.
"Additionally, the IRS encourages you to include the recipient’s account number on paper forms if your system of records uses the account number rather than the name or TIN for identification purposes. Also, the IRS will include the account number in future notices to you about backup withholding. If you are filing electronically or magnetically, see Pub. 1220."
"The account may be a checking account number, savings account number, serial number, or any other number you assign to the payee that is unique and will distinguish the specific account. This number must not appear anywhere else on the form, and this box may not be used for any other item unless the separate instructions indicate otherwise. Using unique account numbers ensures that corrected information returns will be processed accurately."
"If the account number was provided on the original return, the same account number must be included on both the original and corrected return to properly identify and process the corrections. If the account number was not provided on the original return, do not include it on the corrected return."