Top DOs & DON'Ts for Paper Filing of 1099 Forms
DO
- Do type or print entries with black ink only using a 10 pitch (pica) or 12 pitch (elite) font
- Do make sure all copies are readable
- Do include the decimal points (i.e. cents) in the monetary entries (0000.00)
- Do verify that the filer’s name, address, and taxpayer identification number (TIN) are the same on both Form 1096 and the attached Forms 1099
- Do leave a box blank if it doesn’t apply unless the instructions require that you enter a "0"
- Do submit a separate Form 1096 with each type of return; for example, Forms 1099-INT and Forms 1099-MISC should each have a separate Form 1096
- Do remove pin-feed strips before submission, without tearing the form; continuous forms must be burst apart prior to submission to the Internal Revenue Service
- Do report information only in the appropriate boxes provided on the forms; make only one entry in each box unless otherwise indicated in the form’s specific instructions
- Do use official forms or substitute forms that meet Internal Revenue Service specifications to avoid the assessment of a fine or penalty
- Do send the forms to the Internal Revenue Service in a flat mailing (not folded)
- Do use pre-printed red drop-out ink forms when filing Copy A of 1099 forms with the Internal Revenue Service
DON'T
- Don't send the same information to the Internal Revenue Service more than once
- Don't change the title of any box on any form
- Don't use dollar signs ($) (they are preprinted on the forms), ampersands (&), asterisks (*), commas (,), apostrophes ('), or other special characters in money amount boxes or payee name line
- Don't use number signs (#) in any field
- Don't use a form to report information that is not properly reportable on that form
- Don't cut or separate Copy A of the 1099 forms that are printed two or three to a sheet; if at least one form on the page is correctly completed, you must submit the entire page
- Don't submit any copy other than Copy A to the Internal Revenue Service
- Don't send photocopies of any forms
- Don't staple, tear, or tape any 1099 forms. It will interfere with the Internal Revenue Service’s ability to scan the documents
- Don't use prior year forms unless you are reporting prior year information; always use the current year form to report current year information