As tax season approaches, businesses and individuals alike are gearing up to handle information returns, and Form 1099 is a crucial part of this process. If you’re wondering Where To Get 1099 Forms, you’re in the right place. This guide will walk you through your options for obtaining these essential tax documents, while also keeping you updated on the IRS’s latest requirements for electronic filing.
Understanding Form 1099 and Your Filing Obligations
Form 1099 is used to report various types of payments you’ve made throughout the year, not including payments to employees (which are reported on Form W-2). There are various types of 1099 forms, including 1099-NEC for non-employee compensation, 1099-MISC for miscellaneous income (though its use is now more limited), and others for specific income types like dividends (1099-DIV) or interest (1099-INT).
A significant update for tax year 2023, impacting filings in 2024, is the IRS’s mandate for electronic filing. If you are filing 10 or more information returns, including various types of 1099 forms and W-2s, you are required to file them electronically. This change is designed to streamline processing and reduce paper waste.
Options for Getting 1099 Forms
So, where can you actually get these forms to fulfill your tax obligations? Here are your primary options:
1. IRS Website: Download and Print
The most direct and reliable source for 1099 forms is the official IRS website. You can easily download and print various 1099 forms and their instructions directly from their Forms & Instructions page.
This is a convenient option if you need a few forms and prefer to handle the printing yourself. Keep in mind that while you can print forms for informational purposes and for recipients, official forms for filing with the IRS may have specific requirements, especially regarding scannable red ink. For actual filing, especially electronic filing, you’ll likely use digital methods.
2. IRS IRIS System: E-file Directly
For businesses that need to file 1099 forms electronically, the IRS offers a free, web-based platform called the Information Returns Intake System (IRIS). Launched in January 2023, IRIS is designed to simplify e-filing, especially for those who previously filed on paper.
Enroll in IRIS now to get started. IRIS doesn’t require special software and is accessible for businesses of all sizes. This system is particularly helpful for filing 1099 series forms, including 1099-NEC and 1099-MISC.
Using IRIS means you don’t need to physically obtain paper forms for submission to the IRS, as the entire process is digital.
3. Order Physical Forms from the IRS (Limited Use)
While the IRS encourages electronic filing and provides digital forms, you can still order a limited quantity of physical tax forms through the mail. You can use the IRS Tax Forms Ordering site to place your order.
However, note the quantity limits: typically 100 forms per type. Ordering is more suitable if you need a small number of forms for specific situations or for providing copies to recipients. Due to the e-filing mandate for larger volumes, ordering might be less practical for businesses filing many returns.
Important Caution: Some forms, like W-2 series, 1096, and certain 1099 forms (1099-B, 1099-R), are no longer self-duplicating. If you are using physical forms, ensure you have a way to create copies for your records and recipients. Also, be aware that certain information returns, such as 1097-BTC, 1098-C, and several others, are only available electronically.
Conclusion: Choose the Right Option for Your Needs
Knowing where to get 1099 forms is essential for tax compliance. For most businesses, especially those filing 10 or more returns, e-filing via IRS IRIS or downloaded forms from the IRS website are the most efficient and recommended options. Ordering physical forms is still possible for smaller needs, but keep the limitations and electronic filing mandates in mind. Always refer to the official IRS website for the most up-to-date information and guidance on obtaining and filing Form 1099 and other information returns.
