# How do I produce and issue 1099s for my contractors at year end from my books?

- **[QuickBooks Online · United States edition of the article (site country: United States); article updated 8/5/2026 · United States · Businesses using QuickBooks Online that pay contractors/vendors]** In QuickBooks Online, 1099 totals, accounts and amounts can be seen through the standard reports named 1099 Transaction Detail Report, 1099 Contractor Balance Detail, or 1099 Contractor Balance Summary. → [CG-MCE-055#S07](#s-CG-MCE-055-S07)
- **[QuickBooks Online; QuickBooks Contractor Payments · United States · QuickBooks Online / QuickBooks Contractor Payments companies]** The Prepare 1099s flow includes a window called "Check that the payments add up." → [CG-MCE-055#S11](#s-CG-MCE-055-S11)
- **[United States (federal tax administration) · Filers of Form 1099-NEC]** Form 1099-NEC must be both filed and furnished, on paper or electronically, by February 2, 2026. → [CG-MCE-055#S46](#s-CG-MCE-055-S46)

## What this page establishes

- What gets counted: money actually paid during the calendar year — Partly established
- The two deadlines: furnishing copies and filing with the IRS — Established
- The 10-return e-file threshold, how it is counted, and the filing routes — Partly established
- Permitted delivery methods and the consent e-delivery requires — Partly established
- Extensions: what is automatic and what must be approved — Partly established
- State filing: combined filing, and states you must file with directly — Partly established
- When you have no usable W-9 at production time — Established
- What you must keep, and for how long — Partly established
- What your accounting platform or filing service can actually do — Established
- The penalty exposure for filing or furnishing late — Established
- What each form must carry, and what it has to match — Partly established
- When the IRS rejects your submission — Established
- Run it in order: cut the data, validate, generate, then transmit — Partly established
- Pull each contractor's total out of the books — Established
- Prove the totals: reconcile the extract back to the ledger before you generate — Not established (Required authority: primary regulator or government. Highest achieved: official platform documentation.)
- Check every contractor's file before you generate anything — Partly established
- Problem contractors: missing, unreachable, duplicated or just under the line — Partly established (Required authority: primary regulator or government. Highest achieved: official platform documentation, primary regulator or government.)
- Record why anything was left out of the run — Not established
- Generate the set and check it against your reconciled totals — Partly established
- Get copies to your contractors, by a permitted method, on time — Partly established
- File with the IRS: route, deadline and what the route needs in place — Partly established
- If you need more time to file or to furnish — Partly established
- The state obligation running alongside your federal filing — Partly established
- After you transmit: confirm acceptance and keep the file — Partly established
- Discovering a filed return is wrong, and what late or missing filing costs — Established

## Run it in order: cut the data, validate, generate, then transmit
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- <a id="s-CG-MCE-055-S01"></a>The IRS strongly encourages (but does not here require) quality review of the data before filing, to prevent erroneous notices being mailed to payees. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S01`
  > “The IRS strongly encourages the quality review of data before filing to prevent erroneous notices from being mailed to payees (or others for whom information is being reported).” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part E. Filing Returns With the IRS. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S02"></a>Zoho Books generates Form 1099 for the applicable fiscal year through a sequence of mapping accounts to the corresponding boxes, selecting the vendors, and reviewing the details. _(jurisdiction: United States, entity_scope: Businesses using the Zoho Books US edition that make payments to vendors reportable on Form 1099, platform: Zoho Books, platform_edition: Zoho Books US edition help documentation (US-EN); no last-updated date published on the page)_ `CG-MCE-055#S02`
  > “Next, you can easily generate Form 1099 for the applicable fiscal year by mapping the accounts to the corresponding boxes, selecting the vendors, and reviewing the details.” — [Zoho Corporation (Zoho Books US help) — Form 1099 - Zoho Books Help](https://www.zoho.com/us/books/help/1099/1099.html), Zoho Books US edition help documentation (US-EN / United States English); How Form 1099 Works. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S03"></a>The prepared list is confirmed by selecting 'I've reviewed and am ready to file' when the user is ready. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026)_ `CG-MCE-055#S03`
  > “When you are ready, select I’ve reviewed and am ready to file .” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Step 1: Create your 1099s' > 'Option 1: Let QuickBooks prep for you' > 'After reviewing the list'. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S04"></a>These reports default to the Last Calendar Year, so the user should check that the report is set to the correct date range in the Dates field at the top of the report. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Desktop that pay contractors/vendors, platform: QuickBooks Desktop, platform_edition: United States edition of the article (site country: United States); article updated 8/5/2026)_ `CG-MCE-055#S04`
  > “Note : Reports will default to the Last Calendar Year, so be sure the report is set up for the correct date range next to Dates at the top of the report” — [Intuit Inc. — Create 1099 reports](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll/understand-contractors-need-1099s/L9Wqjtfif_US_en_US), 2026-08-05; Section 'QuickBooks Desktop', 'Note' following the steps. Verified 2026-09-09.

_Partly established. Established: Validation precedes generation (S16). Missing: The data cut-off for the workflow; Generation precedes transmission; What goes wrong when the order is reversed._

## Pull each contractor's total out of the books
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- See above: These reports default to the Last Calendar Year, so the user should check that the report is set to the correct date range in the Dates field at the top of the report. ([CG-MCE-055#S04](#s-CG-MCE-055-S04))

- <a id="s-CG-MCE-055-S06"></a>Form 1099-MISC is filed for each person, in the course of the payer's business, to whom the payer has paid the listed amounts during the year, so the reportable total is built per person from payments made during the year. _(jurisdiction: United States (federal), entity_scope: Payers filing Form 1099-MISC or Form 1099-NEC for payments made in the course of a trade or business, accounting_basis: amounts paid during the year, effective_from: December 2026 revision, used to file 2026 information in early 2027 and for subsequent years until superseded)_ `CG-MCE-055#S06`
  > “File Form 1099-MISC, Miscellaneous Information, for each person in the course of your business to whom you have paid the following during the year.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Forms 1099-MISC and 1099-NEC (12/2026)](https://www.irs.gov/instructions/i1099mec), 2026-07-01; Instructions for Forms 1099-MISC and 1099-NEC - Main Contents > Specific Instructions for Form 1099-MISC. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S07"></a>In QuickBooks Online, 1099 totals, accounts and amounts can be seen through the standard reports named 1099 Transaction Detail Report, 1099 Contractor Balance Detail, or 1099 Contractor Balance Summary. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online that pay contractors/vendors, platform: QuickBooks Online, platform_edition: United States edition of the article (site country: United States); article updated 8/5/2026)_ `CG-MCE-055#S07`
  > “See 1099 totals, accounts, amounts, and other details: 
 Go to Reports , then Standard reports ( Take me there ).
 Search for 1099 Transaction Detail Report , 1099 Contractor Balance Detail , or 1099 Contractor Balance Summary .” — [Intuit Inc. — Create 1099 reports](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll/understand-contractors-need-1099s/L9Wqjtfif_US_en_US), 2026-08-05; Section 'QuickBooks Online', sub-heading 'See 1099 totals, accounts, amounts, and other details:' (steps 1-2). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S08"></a>Credit card payments are not included in 1099 amounts; they will be reported by the financial institution and should not be included in the company's 1099 values. _(jurisdiction: United States, entity_scope: QuickBooks companies preparing 1099s for contractors, platform: QuickBooks Online; QuickBooks Contractor Payments; QuickBooks Desktop)_ `CG-MCE-055#S08`
  > “Credit card payments are not included. These payments will be reported by the financial institution and should not be included in the company's 1099 values.” — [Intuit Inc. — Troubleshoot missing contractors or wrong amounts on 1099s](https://quickbooks.intuit.com/learn-support/en-us/help-article/electronic-tax-filing/fix-missing-contractors-wrong-amounts-1099s/L0MspaDKN_US_en_US), 2026-08-05; Step 2: Make sure your payments to this contractor meet the threshold, Note (TEXT.txt line 99). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S09"></a>In Zoho Books, Non-Reportable Payments are the total vendor payments that do not qualify for IRS reporting, either because they come from unmapped accounts or because payments from mapped accounts did not meet the threshold. _(jurisdiction: United States, entity_scope: Businesses using the Zoho Books US edition that make payments to vendors reportable on Form 1099, platform: Zoho Books, platform_edition: Zoho Books US edition help documentation (US-EN); no last-updated date published on the page)_ `CG-MCE-055#S09`
  > “Non-Reportable Payments are the total vendor payments that don’t qualify for IRS reporting, either because they come from unmapped accounts or because payments from mapped accounts didn’t meet the threshold.” — [Zoho Corporation (Zoho Books US help) — Form 1099 - Zoho Books Help](https://www.zoho.com/us/books/help/1099/1099.html), Zoho Books US edition help documentation (US-EN / United States English); Generate Form 1099 > Review tab, Insights. Verified 2026-09-09.

## What gets counted: money actually paid during the calendar year
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- See above: Form 1099-MISC is filed for each person, in the course of the payer's business, to whom the payer has paid the listed amounts during the year, so the reportable total is built per person from payments made during the year. ([CG-MCE-055#S06](#s-CG-MCE-055-S06))

- <a id="s-CG-MCE-055-S10"></a>An information return can carry only one recipient TIN. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S10`
  > “Only one recipient TIN can be entered on the form.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part J. Recipient Names and Taxpayer Identification Numbers (TINs) — “TINs.”. Verified 2026-09-09.

_Partly established. Established: The measurement basis on which reportable payee totals are computed - payments made during the calendar year rather than expenses accrued (S06); Which transactions are included (S06). Missing: The payee identified by its certified identity is the unit whose payments are totalled; Amounts recorded under more than one vendor record for the same payee belong to a single payee total._

## Prove the totals: reconcile the extract back to the ledger before you generate
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- See above: The IRS strongly encourages (but does not here require) quality review of the data before filing, to prevent erroneous notices being mailed to payees. ([CG-MCE-055#S01](#s-CG-MCE-055-S01))

- <a id="s-CG-MCE-055-S11"></a>The Prepare 1099s flow includes a window called "Check that the payments add up." _(jurisdiction: United States, entity_scope: QuickBooks Online / QuickBooks Contractor Payments companies, platform: QuickBooks Online; QuickBooks Contractor Payments)_ `CG-MCE-055#S11`
  > “Select Prepare 1099s and select Continue until you get to the window called “Check that the payments add up.”” — [Intuit Inc. — Troubleshoot missing contractors or wrong amounts on 1099s](https://quickbooks.intuit.com/learn-support/en-us/help-article/electronic-tax-filing/fix-missing-contractors-wrong-amounts-1099s/L0MspaDKN_US_en_US), 2026-08-05; Step 2: Make sure your payments to this contractor meet the threshold > "QuickBooks Online and QuickBooks Contractor Payments" (TEXT.txt line 104). Verified 2026-09-09.

_Not established from an authoritative source._

_Required authority: primary regulator or government. Highest achieved: official platform documentation._

## Check every contractor's file before you generate anything
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- <a id="s-CG-MCE-055-S13"></a>The IRS considers a TIN missing if it is not provided, has more or less than nine numbers, or has an alpha character in one of the nine positions. _(jurisdiction: United States (federal tax law administered by the IRS), entity_scope: payee TINs reported on information returns filed with the IRS)_ `CG-MCE-055#S13`
  > “Missing TIN - We consider a TIN to be missing if it is not provided, has more or less than nine
numbers, or it has an alpha character as one of the nine positions.” — [Internal Revenue Service, Department of the Treasury — Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (Including instructions for reading tape cartridges and CD/DVD Formats)](https://www.irs.gov/pub/irs-pdf/p1281.pdf), 2023-12; Part 2, Frequently Asked Questions, Q&A 7. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S14"></a>The IRS considers a TIN incorrect if it is in the proper format but the Name/TIN combination does not match or cannot be found on IRS or SSA files. _(jurisdiction: United States (federal tax law administered by the IRS), entity_scope: payee Name/TIN combinations reported on information returns filed with the IRS)_ `CG-MCE-055#S14`
  > “Incorrect TIN - We consider a TIN incorrect if it is in the proper format but the Name/TIN combination
does not match or cannot be found on IRS or SSA files.” — [Internal Revenue Service, Department of the Treasury — Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (Including instructions for reading tape cartridges and CD/DVD Formats)](https://www.irs.gov/pub/irs-pdf/p1281.pdf), 2023-12; Part 2, Frequently Asked Questions, Q&A 7. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S15"></a>TIN Matching lets a payer or authorized agent required to file Forms 1099-B, DA, DIV, G, INT, K, MISC, NEC, OID and/or PATR check TIN and name combinations against IRS records before the forms are submitted to the IRS. _(jurisdiction: United States (federal tax administration), entity_scope: Payers or authorized agents required to file Forms 1099-B, DA, DIV, G, INT, K, MISC, NEC, OID and/or PATR, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S15`
  > “TIN Matching allows a payer or authorized agent who is required to file Forms 1099-B, DA, DIV, G, INT, K, MISC, NEC, OID, and/or PATR, which report income subject to backup withholding, to match TIN and name combinations with IRS records before submitting the forms to the IRS.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Items You Should Note — Taxpayer Identification Number (TIN) Matching. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S16"></a>In the Review tab each vendor's Tax ID, Address and box values are checked before generation, and a warning is raised against a vendor whose details are missing, from which the missing details can be added. _(jurisdiction: United States, entity_scope: Businesses using the Zoho Books US edition that make payments to vendors reportable on Form 1099, platform: Zoho Books, platform_edition: Zoho Books US edition help documentation (US-EN); no last-updated date published on the page)_ `CG-MCE-055#S16`
  > “In the Review tab, check each vendor’s Tax ID , Address , and box values. If any details are missing, a warning will appear for that vendor. Hover over the warning and click Add Now .” — [Zoho Corporation (Zoho Books US help) — Form 1099 - Zoho Books Help](https://www.zoho.com/us/books/help/1099/1099.html), Zoho Books US edition help documentation (US-EN / United States English); Generate Form 1099 > Review tab, step 8. Verified 2026-09-09.

_Partly established. Established: Certification on hand (S17); Legal name and identification number consistency (S14, S15, S20); Recipient address (S16, S18); Payee classification (S20); Category mapping (S32). Missing: The per-payee validation performed before generation as a gate rather than a review._

## What each form must carry, and what it has to match
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- <a id="s-CG-MCE-055-S17"></a>A valid Form W-9, or a substitute form, must contain the payee's name and TIN and be signed and dated under penalties of perjury by the payee or a person authorized to sign for the payee. _(jurisdiction: United States — federal tax law (Internal Revenue Code); IRS instructions, entity_scope: Requesters of Form W-9 — persons required to file U.S. information returns (payors/withholding agents))_ `CG-MCE-055#S17`
  > “A valid Form W-9, or a substitute form, must contain the payee's name and TIN and be signed and dated under penalties of perjury by the payee or a person authorized to sign for the payee.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for the Requester of Form W-9 (03/2024)](https://www.irs.gov/instructions/iw9), 2026-04-30; Main Contents — Substitute Form W-9. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S18"></a>The instructions direct the requester to show on the information return filed with the IRS, and on the copy furnished to the payee, the full name and address as provided on Form W-9. _(jurisdiction: United States — federal tax law (Internal Revenue Code); IRS instructions, entity_scope: Requesters of Form W-9 — persons required to file U.S. information returns (payors/withholding agents))_ `CG-MCE-055#S18`
  > “Show the full name and address as provided on Form W-9 on the information return filed with the IRS and on the copy furnished to the payee.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for the Requester of Form W-9 (03/2024)](https://www.irs.gov/instructions/iw9), 2026-04-30; Main Contents — Names and TINs To Use for Information Reporting. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S19"></a>For individual recipients the TIN is the SSN, ITIN or ATIN; for other recipients, including (but not limited to) corporations, partnerships and estates, the TIN is the EIN. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S19`
  > “The TIN for individual recipients of information returns is the SSN, ITIN, or ATIN. See Sole proprietors , earlier. For other recipients, including corporations, partnerships, and estates, the TIN is the EIN.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part J. Recipient Names and Taxpayer Identification Numbers (TINs) — “TINs.”. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S20"></a>A business EIN must be used for a partnership, corporation or non-disregarded LLC, an SSN must be used with an individual name in the first name line, and a sole proprietor must always provide their individual name and may provide a DBA name in the second name line together with the matching SSN. _(jurisdiction: United States (federal tax law administered by the IRS), entity_scope: payee Name/TIN combinations reported on information returns)_ `CG-MCE-055#S20`
  > “A business EIN must be used for a partnership, corporation, or non-disregarded Limited Liability
Company (LLC). An SSN must be used with an individual name (In first name line). A Sole Proprietor
must always provide his/her individual name. A Sole Proprietor may provide his/her Doing Business
As (DBA) name (in second name line) in addition to the required individual name together with the
matching SSN.” — [Internal Revenue Service, Department of the Treasury — Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (Including instructions for reading tape cartridges and CD/DVD Formats)](https://www.irs.gov/pub/irs-pdf/p1281.pdf), 2023-12; Part 2, Frequently Asked Questions, Q&A 33. Verified 2026-09-09.

_Partly established. Established: The payee's legal name (S18, S20); The identification number and its type (S19, S20); The recipient address (S18). Missing: The payee classification; The certification data each of those must agree with._

## When you have no usable W-9 at production time
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- <a id="s-CG-MCE-055-S21"></a>Where the recipient does not provide a TIN the TIN box on the information return is left blank, and backup withholding may apply. _(jurisdiction: United States (federal tax administration), entity_scope: Filers reporting a recipient who has not provided a TIN, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S21`
  > “If the recipient does not provide a TIN, leave the box for the recipient's TIN blank on the Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G. Backup withholding may apply; see part N .” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part J. Recipient Names and Taxpayer Identification Numbers (TINs) — “Requesting a recipient's TIN.”. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S22"></a>Where a payee refuses or neglects to provide a TIN, the payer is told to begin backup withholding immediately on any reportable payments, do the required annual solicitation for the TIN, and backup withhold until a TIN is received. _(jurisdiction: United States (federal tax law administered by the IRS), entity_scope: payers required to file information returns (Forms 1099, W-2G) with the IRS, conditions: payee refuses or neglects to provide a TIN)_ `CG-MCE-055#S22`
  > “Begin backup withholding immediately on any reportable payments. Do the required annual
solicitation (request) for the TIN. Question 19 has information about the solicitation requirements for
missing and incorrect TINs. Backup withhold until you receive a TIN.” — [Internal Revenue Service, Department of the Treasury — Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (Including instructions for reading tape cartridges and CD/DVD Formats)](https://www.irs.gov/pub/irs-pdf/p1281.pdf), 2023-12; Part 2, Frequently Asked Questions, Q&A 9. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S23"></a>If the payee is not exempt, the requester is required to backup withhold on reportable payments if the payee does not provide a TIN in the manner required or does not sign the certification, if required. _(jurisdiction: United States — federal tax law (Internal Revenue Code); IRS instructions, entity_scope: Requesters of Form W-9 — persons required to file U.S. information returns (payors/withholding agents), conditions: payee is not exempt)_ `CG-MCE-055#S23`
  > “If the payee is not exempt, you are required to backup withhold on reportable payments if the payee does not provide a TIN in the manner required or does not sign the certification, if required.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for the Requester of Form W-9 (03/2024)](https://www.irs.gov/instructions/iw9), 2026-04-30; Main Contents — Payees Exempt From Backup Withholding. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S24"></a>Any other reportable payment, such as nonemployee compensation, is subject to backup withholding immediately, even if the payee has applied for and is awaiting a TIN. _(jurisdiction: United States — federal tax law (Internal Revenue Code); IRS instructions, entity_scope: Requesters of Form W-9 — persons required to file U.S. information returns (payors/withholding agents), conditions: payee has applied for and is awaiting a TIN)_ `CG-MCE-055#S24`
  > “Any other reportable payment, such as nonemployee compensation, is subject to backup withholding immediately, even if the payee has applied for and is awaiting a TIN.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for the Requester of Form W-9 (03/2024)](https://www.irs.gov/instructions/iw9), 2026-04-30; Main Contents — TIN Applied For. Verified 2026-09-09.

## Problem contractors: missing, unreachable, duplicated or just under the line
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- See above: Where the recipient does not provide a TIN the TIN box on the information return is left blank, and backup withholding may apply. ([CG-MCE-055#S21](#s-CG-MCE-055-S21))

- See above: Where a payee refuses or neglects to provide a TIN, the payer is told to begin backup withholding immediately on any reportable payments, do the required annual solicitation for the TIN, and backup withhold until a TIN is received. ([CG-MCE-055#S22](#s-CG-MCE-055-S22))

- <a id="s-CG-MCE-055-S25"></a>The IRS will send the filer a notice if the payee's name and TIN on the information return filed do not match the IRS's records. _(jurisdiction: United States — federal tax law (Internal Revenue Code); IRS instructions, entity_scope: Requesters of Form W-9 — persons required to file U.S. information returns (payors/withholding agents))_ `CG-MCE-055#S25`
  > “The IRS will send you a notice if the payee's name and TIN on the information return you filed don’t match the IRS's records.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for the Requester of Form W-9 (03/2024)](https://www.irs.gov/instructions/iw9), 2026-04-30; Main Contents — Notices From the IRS. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S26"></a>If a 1099 contractor is missing from the list when the user starts to create 1099s, the cause could be that the contractor is not active or is not marked as eligible for a 1099; the article points to where to check this and what 1099 reports can be created. _(jurisdiction: United States, entity_scope: QuickBooks companies preparing 1099s for contractors, platform: QuickBooks Online; QuickBooks Contractor Payments; QuickBooks Desktop, conditions: when creating 1099s)_ `CG-MCE-055#S26`
  > “If a 1099 contractor is missing from the list when you start to create your 1099s, it could be because they're not active or marked as eligible for a 1099. Here's where to check on that and what 1099 reports you can create.” — [Intuit Inc. — Troubleshoot missing contractors or wrong amounts on 1099s](https://quickbooks.intuit.com/learn-support/en-us/help-article/electronic-tax-filing/fix-missing-contractors-wrong-amounts-1099s/L0MspaDKN_US_en_US), 2026-08-05; Step 1: Make sure your contractor is active and set up for 1099 tracking (TEXT.txt line 50). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S27"></a>Only contractors paid above the annual $600 cash threshold get a 1099, and the article gives steps and 1099 reports for seeing which contractors did not meet that threshold. _(jurisdiction: United States, entity_scope: QuickBooks companies preparing 1099s for contractors, platform: QuickBooks Online; QuickBooks Contractor Payments; QuickBooks Desktop)_ `CG-MCE-055#S27`
  > “Only those contractors you paid above the annual $600 cash threshold get a 1099. You can see which contractors didn’t meet the threshold with these steps and 1099 reports.” — [Intuit Inc. — Troubleshoot missing contractors or wrong amounts on 1099s](https://quickbooks.intuit.com/learn-support/en-us/help-article/electronic-tax-filing/fix-missing-contractors-wrong-amounts-1099s/L0MspaDKN_US_en_US), 2026-08-05; Step 2: Make sure your payments to this contractor meet the threshold (TEXT.txt line 98). Verified 2026-09-09.

_Partly established. Established: How a payee with missing certification is resolved or routed (S22, S23). Missing: How a payee with unusable identification data is resolved or routed; How an unreachable payee is resolved or routed; How duplicate vendor records are resolved or routed; How payees near the determination point are resolved or routed._

_Required authority: primary regulator or government. Highest achieved: official platform documentation, primary regulator or government._

## Record why anything was left out of the run
<a id="need-CG-MCE-055-P6"></a>

- See above: In Zoho Books, Non-Reportable Payments are the total vendor payments that do not qualify for IRS reporting, either because they come from unmapped accounts or because payments from mapped accounts did not meet the threshold. ([CG-MCE-055#S09](#s-CG-MCE-055-S09))

- <a id="s-CG-MCE-055-S28"></a>Selecting the $ amount next to a contractor shows the breakdown of each payment made to that contractor, including which accounts are used and what boxes map to the 1099-NEC or 1099-MISC forms; excluded amounts can also be viewed. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026)_ `CG-MCE-055#S28`
  > “Select the $ amount next to each contractor to see the breakdown of each payment made to the contractor. You can see which accounts are used, and what boxes map to the 1099-NEC or 1099-MISC forms. You can also view excluded amounts.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Step 1: Create your 1099s' > 'Option 1: Let QuickBooks prep for you' > 'After reviewing the list'. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S29"></a>Excluded payments can be seen by choosing 'Non-reportable payments only' from the same dropdown. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online that pay contractors/vendors, platform: QuickBooks Online, platform_edition: United States edition of the article (site country: United States); article updated 8/5/2026)_ `CG-MCE-055#S29`
  > “To see excluded payments, from the dropdown ▼ choose  Non-reportable payments only .” — [Intuit Inc. — Create 1099 reports](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll/understand-contractors-need-1099s/L9Wqjtfif_US_en_US), 2026-08-05; Section 'QuickBooks Online', paragraph following step 3 of 'See all payments to vendors that need to go on a 1099:'. Verified 2026-09-09.

_Not established from an authoritative source._

## Generate the set and check it against your reconciled totals
<a id="need-CG-MCE-055-P7"></a>

- See above: In the Review tab each vendor's Tax ID, Address and box values are checked before generation, and a warning is raised against a vendor whose details are missing, from which the missing details can be added. ([CG-MCE-055#S16](#s-CG-MCE-055-S16))

- <a id="s-CG-MCE-055-S30"></a>Selecting Preview shows each 1099 so the amount in each box can be reviewed. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026)_ `CG-MCE-055#S30`
  > “Select Preview to view each 1099 and review the amount in each box.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Step 1: Create your 1099s' > 'Option 2: Prep with QuickBooks help' > 'Review contractors and totals'. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S31"></a>In QuickBooks Online, payments to vendors that need to go on a 1099 are reached through All apps > Payroll > Contractors, then Prepare 1099 and Confirm info and get started, up to the window called 'Review receiptants and payments totals'. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online that pay contractors/vendors, platform: QuickBooks Online, platform_edition: United States edition of the article (site country: United States); article updated 8/5/2026)_ `CG-MCE-055#S31`
  > “See all payments to vendors that need to go on a 1099: 
 Go to All apps , then Payroll , then Contractors ( Take me there ).
 Select Prepare 1099 and select Confirm info and get started until you get to the window called Review receiptants and payments totals.” — [Intuit Inc. — Create 1099 reports](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll/understand-contractors-need-1099s/L9Wqjtfif_US_en_US), 2026-08-05; Section 'QuickBooks Online', sub-heading 'See all payments to vendors that need to go on a 1099:' (steps 1-2). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S32"></a>The Tracked and Qualified Vendors filter shows vendors whose payments meet the IRS thresholds for the selected boxes and whose accounts are correctly mapped for tracking; those vendors are preselected by default and can be individually unselected. _(jurisdiction: United States, entity_scope: Businesses using the Zoho Books US edition that make payments to vendors reportable on Form 1099, platform: Zoho Books, platform_edition: Zoho Books US edition help documentation (US-EN); no last-updated date published on the page)_ `CG-MCE-055#S32`
  > “Tracked and Qualified Vendors: This filter shows vendors whose payments meet the IRS thresholds for the selected boxes and have their accounts correctly mapped for tracking. All these vendors are preselected by default. If you don’t want to include a particular vendor, you can simply unselect them.” — [Zoho Corporation (Zoho Books US help) — Form 1099 - Zoho Books Help](https://www.zoho.com/us/books/help/1099/1099.html), Zoho Books US edition help documentation (US-EN / United States English); Generate Form 1099 > Select Vendors tab, Tracked and Qualified Vendors. Verified 2026-09-09.

_Partly established. Established: The generation step (S02, S31); That review performed before anything is transmitted or furnished (S03). Missing: The review of the generated set against the reconciled totals._

## What your accounting platform or filing service can actually do
<a id="need-CG-MCE-055-C9"></a>

- See above: In QuickBooks Online, 1099 totals, accounts and amounts can be seen through the standard reports named 1099 Transaction Detail Report, 1099 Contractor Balance Detail, or 1099 Contractor Balance Summary. ([CG-MCE-055#S07](#s-CG-MCE-055-S07))

- <a id="s-CG-MCE-055-S33"></a>QuickBooks Online can prepare and e-file Forms 1099-NEC and 1099-MISC from data already held in the account; federal and some state forms can be filed for contractors paid by cash, check or direct deposit, and recipient copies can then be emailed or mailed as printed copies. Fees may apply. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026, conditions: contractors paid by cash, check or direct deposit; some (not all) state forms supported)_ `CG-MCE-055#S33`
  > “QuickBooks Online allows you to prepare and e-file 1099-NEC and 1099-MISC forms using the data already in your account. You can file federal and some state forms for contractors paid by cash, check, or direct deposit. Then, you can choose to email or mail printed copies to recipients. Fees may apply.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Article body, opening paragraph (under title 'Create and file 1099s with QuickBooks Online'). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S34"></a>After the 1099s are filed to the IRS, Intuit informs the filer of the filing status by email, and the filing status can also be checked at any time in QuickBooks Online. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026)_ `CG-MCE-055#S34`
  > “After you file your 1099s to the IRS with the steps above, we’ll inform you of your filing status through email. You can also check your filing status anytime in QuickBooks Online.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Step 3: Check your filing status'. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S35"></a>The 1099 E-file service supports federal and some state 1099-MISC and 1099-NEC filings. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026, conditions: only some states supported)_ `CG-MCE-055#S35`
  > “The 1099 E-file service supports federal and some state 1099-MISC and 1099-NEC filings.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Frequently asked questions' > 'Do I need to file a 1099 in my state?'. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S37"></a>On e-filing, the form's status in Zoho Books changes to Submitted, and once the IRS has processed it the status is updated to Accepted or Rejected, with the rejection reasons downloadable as a CSV file where the form is rejected. _(jurisdiction: United States, entity_scope: Businesses using the Zoho Books US edition that make payments to vendors reportable on Form 1099, platform: Zoho Books, platform_edition: Zoho Books US edition help documentation (US-EN); no last-updated date published on the page)_ `CG-MCE-055#S37`
  > “The form will be submitted to the IRS, and it’s status will be changed to Submitted . The IRS will process your form and the form’s status will be updated to Accepted or Rejected . If rejected, you can download the rejection reasons as a CSV file.” — [Zoho Corporation (Zoho Books US help) — Form 1099 - Zoho Books Help](https://www.zoho.com/us/books/help/1099/1099.html), Zoho Books US edition help documentation (US-EN / United States English); E-file Form 1099 in Zoho Books, final step. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S38"></a>The IRIS Taxpayer Portal, described as a free web-based filing system, lets a filer e-file up to 100 returns at a time. _(jurisdiction: United States (federal), entity_scope: Filers using the IRIS Taxpayer Portal, platform: IRIS (Information Returns Intake System), platform_edition: Taxpayer Portal channel)_ `CG-MCE-055#S38`
  > “E-file up to 100 returns at a time” — [Internal Revenue Service, U.S. Department of the Treasury — E-file information returns with IRIS (Information Returns Intake System)](https://www.irs.gov/filing/e-file-forms-1099-with-iris), 2026-08-04; Section "E-file through the IRIS Taxpayer Portal", list following "This free, web-based filing system lets you:". Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

## Get copies to your contractors, by a permitted method, on time
<a id="need-CG-MCE-055-P8"></a>

- <a id="s-CG-MCE-055-S40"></a>Before a statement is furnished electronically the recipient must have consented affirmatively and not withdrawn that consent, and the consent must have been made electronically in a way demonstrating the recipient can access the statement in the format in which it will be furnished. _(jurisdiction: United States (federal tax administration), entity_scope: Filers furnishing recipient statements electronically, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S40`
  > “The recipient must consent in the affirmative and not have withdrawn the consent before the statement is furnished. The consent by the recipient must be made electronically in a way that shows that she or he can access the statement in the electronic format in which it will be furnished.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients — “Consent.”. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S41"></a>The statement provided to the recipient before electronic furnishing must state the scope and duration of the consent, for example whether it applies to every year the statement is furnished or only to the statement for a particular year. _(jurisdiction: United States (federal tax administration), entity_scope: Filers furnishing recipient statements electronically, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S41`
  > “The scope and duration of the consent. For example, whether the consent applies to every year the statement is furnished or only for the statement for a particular year, as applicable, immediately following the date of the consent.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients — “Consent.” (disclosure list). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S42"></a>Forms 1098, 1099, 3921, 3922 and W-2G information must generally be furnished to recipients by February 2, 2026, while Forms 1099-B, 1099-DA, 1099-S and 1099-MISC (where payments are reported in only box 8 or 10) must be furnished by February 17, 2026. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S42`
  > “Generally, you must furnish Forms 1098, 1099, 3921, 3922, and W-2G information by February 2, 2026. Forms 1099-B, 1099-DA, 1099-S, and 1099-MISC (if you are reporting payments in only box 8 or 10) must be furnished by February 17, 2026.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients — “When to furnish forms or statements.”. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S43"></a>If prompted, the user chooses the delivery option for contractors' copies, with extra fees possibly applying for 1099 forms to be mailed; the option is not shown where contractors were already given online access to their 1099s when they were added to QuickBooks. _(jurisdiction: United States, entity_scope: Businesses using QuickBooks Online to prepare and file US information returns (Forms 1099-NEC and 1099-MISC), platform: QuickBooks Online, platform_edition: QuickBooks Online, US (en-US) edition; article updated 8/3/2026)_ `CG-MCE-055#S43`
  > “If prompted, choose the delivery option for your contractor's copies. Extra fees may apply for 1099 forms to be mailed.
 If you don't see this option, you've already given your contractors online access to their 1099s when you added them to QuickBooks.” — [Intuit Inc. — Create and file 1099s with QuickBooks Online](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-1099-nec/create-file-1099s-using-quickbooks-online/L2BapEpb1_US_en_US), 2026-08-03; Section 'Step 2: E-file your 1099s'. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S44"></a>A filer can meet its requirement to furnish recipient statements and instructions by printing them from the IRIS Taxpayer Portal. _(jurisdiction: United States (federal), entity_scope: IRIS Taxpayer Portal filers, platform: IRIS Taxpayer Portal, platform_edition: Processing Year 2026 (Publication 5717 Rev. 2-2026))_ `CG-MCE-055#S44`
  > “You can meet your requirement to furnish recipient statements and instructions by printing them from the
IRIS Taxpayer Portal.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide](https://www.irs.gov/pub/irs-pdf/p5717.pdf), 2026-02; 5. Download Recipient Copies — Publication 5717, printed page 37. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: The consent required before electronic delivery (S40); The deadline that applies to furnishing (S42, S46). Missing: The permitted delivery methods; The evidence of delivery retained._

## Permitted delivery methods and the consent e-delivery requires
<a id="need-CG-MCE-055-C4"></a>

- See above: Before a statement is furnished electronically the recipient must have consented affirmatively and not withdrawn that consent, and the consent must have been made electronically in a way demonstrating the recipient can access the statement in the format in which it will be furnished. ([CG-MCE-055#S40](#s-CG-MCE-055-S40))

- See above: The statement provided to the recipient before electronic furnishing must state the scope and duration of the consent, for example whether it applies to every year the statement is furnished or only to the statement for a particular year. ([CG-MCE-055#S41](#s-CG-MCE-055-S41))

- <a id="s-CG-MCE-055-S45"></a>A filer required to file these information returns must also furnish statements to recipients containing the information given to the IRS, and in some cases additional information. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S45`
  > “If you are required to file Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G, you must also furnish statements to recipients containing the information furnished to the IRS and, in some cases, additional information.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients. Verified 2026-09-09.

_Partly established. Established: The consent required before electronic furnishing (S40). Missing: The permitted methods of furnishing a recipient copy; What that consent must cover; What the payer must do when a recipient copy cannot be delivered because the payee cannot be reached at the address held._

## The two deadlines: furnishing copies and filing with the IRS
<a id="need-CG-MCE-055-C2"></a>

- See above: Forms 1098, 1099, 3921, 3922 and W-2G information must generally be furnished to recipients by February 2, 2026, while Forms 1099-B, 1099-DA, 1099-S and 1099-MISC (where payments are reported in only box 8 or 10) must be furnished by February 17, 2026. ([CG-MCE-055#S42](#s-CG-MCE-055-S42))

- <a id="s-CG-MCE-055-S46"></a>Form 1099-NEC must be both filed and furnished, on paper or electronically, by February 2, 2026. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Form 1099-NEC, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S46`
  > “File and furnish a copy of Form 1099-NEC on paper or electronically by February 2, 2026.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part C. When To File — exceptions to the filing deadlines. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S47"></a>Form 1099-NEC must be filed on or before January 31 whether paper or electronic filing procedures are used, while Form 1099-MISC is filed by February 28 on paper or by March 31 if filed electronically. _(jurisdiction: United States (federal), entity_scope: Payers filing Form 1099-MISC or Form 1099-NEC for payments made in the course of a trade or business, effective_from: December 2026 revision, used to file 2026 information in early 2027 and for subsequent years until superseded)_ `CG-MCE-055#S47`
  > “Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Forms 1099-MISC and 1099-NEC (12/2026)](https://www.irs.gov/instructions/i1099mec), 2026-07-01; Introductory Material > Reminders > Filing dates.. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S48"></a>If a due date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day; leap years do not affect the due date. _(jurisdiction: United States (federal), entity_scope: Payers filing Form 1099-MISC or Form 1099-NEC for payments made in the course of a trade or business, effective_from: December 2026 revision, used to file 2026 information in early 2027 and for subsequent years until superseded)_ `CG-MCE-055#S48`
  > “If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the due date.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Forms 1099-MISC and 1099-NEC (12/2026)](https://www.irs.gov/instructions/i1099mec), 2026-07-01; Introductory Material > Reminders > Filing dates.. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

## File with the IRS: route, deadline and what the route needs in place
<a id="need-CG-MCE-055-P9"></a>

- See above: The IRIS Taxpayer Portal, described as a free web-based filing system, lets a filer e-file up to 100 returns at a time. ([CG-MCE-055#S38](#s-CG-MCE-055-S38))

- <a id="s-CG-MCE-055-S49"></a>Subject to the exceptions stated below it, Forms 1097, 1098, 1099, 3921, 3922 and W-2G are filed on paper by March 2, 2026 or by March 31, 2026 if e-filing; Forms 5498, 5498-ESA, 5498-QA and 5498-SA are filed by June 1, 2026; and Form 1096 must accompany all paper submissions. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S49`
  > “Except as indicated below, file Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper by March 2, 2026, or March 31, 2026, if e-filing. File Forms 5498, 5498-ESA, 5498-QA, and 5498-SA by June 1, 2026. Form 1096 must accompany all paper submissions.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part C. When To File. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S51"></a>E-filing information returns requires a Transmitter Control Code; a separate TCC is required for each of the IRIS and FIRE systems and the two are not interchangeable, and an EIN is required to apply for a TCC. _(jurisdiction: United States (federal tax administration), entity_scope: Filers e-filing information returns through IRIS or FIRE, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S51`
  > “You will need to apply for a Transmitter Control Code (TCC) to e-file information returns. You can e-file Forms 1099 using IRIS and/or FIRE. A separate TCC is required for each system, IRIS-TCC and/or FIRE-TCC. An IRIS-TCC will not work for FIRE and vice versa. An EIN is required to apply for a TCC.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part F. Electronic Reporting — “How to get approval to e-file.”. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S52"></a>The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G, and electronic files are transmitted through the FIRE Production System at https://fire.irs.gov/. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers, issuers and transmitters filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G electronically with the IRS, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S52`
  > “The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921,
3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production
System at https://fire.irs.gov/.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part B, Sec. 3 Electronic Specifications, .01 FIRE System (page 36). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S53"></a>The IRS directs filers to submit the IR Application for TCC by November 1st of the year before the information returns are due; an application received after November 1st may not be processed in time, and 45 business days should be allowed for processing. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers applying for a Transmitter Control Code for FIRE, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S53`
  > “Due Date: Submit your IR Application for TCC by November 1st of the year before information return(s) are
due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1st may
not be processed in time to meet your electronic filing needs. Allow 45 business days for processing.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part B, Sec. 1, .01, Due Date (page 31). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: The agency filing route (S38, S52); The agency filing deadline (S46, S47, S49); What that route requires the filer to have in place (S51). Missing: The threshold that forces electronic filing._

## The 10-return e-file threshold, how it is counted, and the filing routes
<a id="need-CG-MCE-055-C3"></a>

- See above: The IRIS Taxpayer Portal, described as a free web-based filing system, lets a filer e-file up to 100 returns at a time. ([CG-MCE-055#S38](#s-CG-MCE-055-S38))

- See above: E-filing information returns requires a Transmitter Control Code; a separate TCC is required for each of the IRIS and FIRE systems and the two are not interchangeable, and an EIN is required to apply for a TCC. ([CG-MCE-055#S51](#s-CG-MCE-055-S51))

- See above: The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G, and electronic files are transmitted through the FIRE Production System at https://fire.irs.gov/. ([CG-MCE-055#S52](#s-CG-MCE-055-S52))

- <a id="s-CG-MCE-055-S54"></a>A paper filer must send a Form 1096 with each type of form as the transmittal document, grouping the forms by form number and submitting each group with a separate Form 1096. _(jurisdiction: United States (federal tax administration), entity_scope: Filers submitting paper information returns, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S54`
  > “If you must file any Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G with the IRS and you are filing paper forms, you must send a Form 1096 with each type of form as the transmittal document. You must group the forms by form number and submit each group with a separate Form 1096.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part E. Filing Returns With the IRS. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S55"></a>The IRS gives as an instance that information returns processed through IRIS, FIRE, AIR and Form W-2 submissions to the SSA all fall within the same form type category for the purposes of the count. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Businesses counting information returns toward the electronic filing threshold, effective_from: Tax Year 2025)_ `CG-MCE-055#S55`
  > “For instance, information returns processed through the
Information Returns Intake System (IRIS), Filing Information Returns Electronically (FIRE) System,
Affordable Care Act Information Returns (AIR) System, and Form W-2 submissions to the Social Security
Administration (SSA) all fall within the same form type category.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part A, Sec. 6, .01 Filing Requirements (page 15). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: What the electronic transmission route requires the filer to have in place (S51). Missing: The threshold and requirements that make electronic filing mandatory; How the count is measured; The transmission routes by which a filer may submit information returns to the agency where that mandate does not apply._

## Extensions: what is automatic and what must be approved
<a id="need-CG-MCE-055-C5"></a>

- <a id="s-CG-MCE-055-S57"></a>Form 15397 is filed as soon as an extension is known to be needed but not before January 1, must be received no later than the recipient-statement due date, and if approved generally grants a maximum of 30 extra days to furnish the statements — approval is required rather than automatic. _(jurisdiction: United States (federal tax administration), entity_scope: Filers seeking more time to furnish recipient statements, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S57`
  > “File Form 15397 as soon as you know an extension of time is needed but not before January 1st. Your request must be received no later than the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients — “Extension of time to furnish statements to recipients.”. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S58"></a>Form 15397 is the application for an extension of time to furnish recipient statements, and such an extension must be requested by fax only. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S58`
  > “The new Form 15397, Application for Extension of Time to Furnish Recipient Statements is now available. An extension of time to furnish statements must be requested by fax only.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Introductory Material — What’s New — “Extension of time to furnish statements to recipients.”. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S59"></a>For Form W-2 and Form 1099-NEC reporting nonemployee compensation, filers can only request a non-automatic extension of time, which must be filed on paper Form 8809; an automatic 30-day extension is not available for those forms. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers of Form W-2 and Form 1099-NEC reporting nonemployee compensation, effective_from: Tax Year 2025)_ `CG-MCE-055#S59`
  > “For Form W-2 and Form 1099-NEC reporting Nonemployee Compensation, filers can only request a nonautomatic extension of time, which must be filed on paper Form 8809. An automatic 30-day extension is not
available.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part D, Sec. 1, .01 (page 149). Verified 2026-09-09.

_Partly established. Established: The extension mechanism available for agency filing (S59); The extension mechanism available for recipient furnishing (S57, S58). Missing: Whether each extension mechanism is automatic; What each extension mechanism covers._

## If you need more time to file or to furnish
<a id="need-CG-MCE-055-P10"></a>

- See above: Form 15397 is filed as soon as an extension is known to be needed but not before January 1, must be received no later than the recipient-statement due date, and if approved generally grants a maximum of 30 extra days to furnish the statements — approval is required rather than automatic. ([CG-MCE-055#S57](#s-CG-MCE-055-S57))

- See above: Form 15397 is the application for an extension of time to furnish recipient statements, and such an extension must be requested by fax only. ([CG-MCE-055#S58](#s-CG-MCE-055-S58))

- See above: For Form W-2 and Form 1099-NEC reporting nonemployee compensation, filers can only request a non-automatic extension of time, which must be filed on paper Form 8809; an automatic 30-day extension is not available for those forms. ([CG-MCE-055#S59](#s-CG-MCE-055-S59))

_Partly established. Established: The extension mechanism available for filing (S59); The extension mechanism available for furnishing (S57, S58). Missing: Whether each is automatic or must be justified._

## State filing: combined filing, and states you must file with directly
<a id="need-CG-MCE-055-C6"></a>

- <a id="s-CG-MCE-055-S60"></a>The CF/SF Program was established to simplify information returns filing for issuers, and under it the IRS electronically sends both original and corrected information returns to participating states. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Issuers filing information returns under the CF/SF Program, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S60`
  > “The CF/SF Program was established to simplify information returns filing for issuers. Through the CF/SF
Program, the IRS electronically sends information returns (original and corrected) to participating states.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part A, Sec. 12 Combined Federal/State Filing (CF/SF) Program, .01 General Information (page 23). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S61"></a>Some participating states require separate notification that the issuer is filing through the CF/SF Program; the IRS acts only as a forwarding agent and it is the issuer's responsibility to contact the appropriate states for further information. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Issuers filing under the CF/SF Program, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S61`
  > “Some participating states require separate notification that the issuer is filing in this manner. The IRS
acts as a forwarding agent only. It is the issuer’s responsibility to contact the appropriate state(s) for
further information.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part A, Sec. 12, .02 Participation in CF/SF Program, item 3 (page 24). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S62"></a>Businesses that issue 1099s must also submit their information returns to Oregon using iWire (as qualified by the page's asterisked footnote on which 1099s are required), and the Oregon Department of Revenue states it does not accept information returns in any other format. _(jurisdiction: United States — State of Oregon (Oregon Department of Revenue tax administration), entity_scope: Businesses that issue 1099s reportable to Oregon, platform: iWire (Oregon Department of Revenue), conditions: Asterisk refers to the page's footnote listing which 1099 types are required)_ `CG-MCE-055#S62`
  > “Businesses that issue 1099s must also submit their information returns using iWire*. We don't accept information returns in any other format.” — [Oregon Department of Revenue — iWire (W2 and 1099 reporting)](https://www.oregon.gov/dor/programs/businesses/Pages/iwire.aspx), State of Oregon web page, content current for tax year 2025 / January 2026 iWire changes; retrieved 2026-09-09; Section “Electronic filing requirements” → sub-heading “W-2s and 1099s”. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-055-S64"></a>For Oregon iWire purposes, the deadline for filing W-2s and 1099-NEC is January 31 of the following year. _(jurisdiction: United States — State of Oregon (Oregon Department of Revenue tax administration), entity_scope: Filers of W-2s and 1099-NEC with Oregon, platform: iWire (Oregon Department of Revenue))_ `CG-MCE-055#S64`
  > “The deadline for filing W-2s and 1099-NEC is January 31 of the following year.” — [Oregon Department of Revenue — iWire (W2 and 1099 reporting)](https://www.oregon.gov/dor/programs/businesses/Pages/iwire.aspx), State of Oregon web page, content current for tax year 2025 / January 2026 iWire changes; retrieved 2026-09-09; Section “Electronic filing requirements” → sub-heading “Filing deadline”. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: Combined filing arrangements (S60, S61). Missing: The state-level information return filing obligations that run alongside the federal filing; States requiring separate submission._

## The state obligation running alongside your federal filing
<a id="need-CG-MCE-055-P11"></a>

- See above: The 1099 E-file service supports federal and some state 1099-MISC and 1099-NEC filings. ([CG-MCE-055#S35](#s-CG-MCE-055-S35))

- See above: The CF/SF Program was established to simplify information returns filing for issuers, and under it the IRS electronically sends both original and corrected information returns to participating states. ([CG-MCE-055#S60](#s-CG-MCE-055-S60))

- See above: Some participating states require separate notification that the issuer is filing through the CF/SF Program; the IRS acts only as a forwarding agent and it is the issuer's responsibility to contact the appropriate states for further information. ([CG-MCE-055#S61](#s-CG-MCE-055-S61))

- See above: Businesses that issue 1099s must also submit their information returns to Oregon using iWire (as qualified by the page's asterisked footnote on which 1099s are required), and the Oregon Department of Revenue states it does not accept information returns in any other format. ([CG-MCE-055#S62](#s-CG-MCE-055-S62))

- See above: For Oregon iWire purposes, the deadline for filing W-2s and 1099-NEC is January 31 of the following year. ([CG-MCE-055#S64](#s-CG-MCE-055-S64))

_Partly established. Established: Combined filing arrangements (S60, S61). Missing: The state filing obligations that run alongside the federal filing; States that require a separate submission._

## After you transmit: confirm acceptance and keep the file
<a id="need-CG-MCE-055-P12"></a>

- See above: After the 1099s are filed to the IRS, Intuit informs the filer of the filing status by email, and the filing status can also be checked at any time in QuickBooks Online. ([CG-MCE-055#S34](#s-CG-MCE-055-S34))

- See above: On e-filing, the form's status in Zoho Books changes to Submitted, and once the IRS has processed it the status is updated to Accepted or Rejected, with the rejection reasons downloadable as a CSV file where the form is rejected. ([CG-MCE-055#S37](#s-CG-MCE-055-S37))

- <a id="s-CG-MCE-055-S65"></a>Checking the status of submitted files is the transmitter's responsibility. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers, issuers and transmitters filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G electronically with the IRS, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S65`
  > “It is the transmitter’s responsibility to check the status of submitted files.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part B, Sec. 2 Connecting to FIRE System, Checking the Status of Your File (page 36). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S66"></a>The Submitted Forms page lets a filer view the transmission status of submitted forms, among them Accepted, Accepted with Errors, Partially Accepted, Received by IRS and Rejected. _(jurisdiction: United States (federal), entity_scope: IRIS Taxpayer Portal filers, platform: IRIS Taxpayer Portal, platform_edition: Processing Year 2026 (Publication 5717 Rev. 2-2026))_ `CG-MCE-055#S66`
  > “View the Transmission Status of submitted forms – Accepted, Accepted with Errors, Partially
Accepted, Received by IRS and Rejected” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide](https://www.irs.gov/pub/irs-pdf/p5717.pdf), 2026-02; 3.6.3. View Submitted Forms (bullet) — Publication 5717, printed page 28. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S67"></a>Clicking the Download link downloads the transmission acknowledgment to the filer's browser, and the downloaded file displays the raw submission data in JSON format. _(jurisdiction: United States (federal), entity_scope: IRIS Taxpayer Portal filers, platform: IRIS Taxpayer Portal, platform_edition: Processing Year 2026 (Publication 5717 Rev. 2-2026))_ `CG-MCE-055#S67`
  > “Acknowledgement: By clicking on the Download link, your transmission acknowledgment will
download to your browser. The downloaded file displays the raw submission data in JavaScript
Object Notation (JSON) format.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide](https://www.irs.gov/pub/irs-pdf/p5717.pdf), 2026-02; 3.6.3. View Submitted Forms (Acknowledgement) — Publication 5717, printed page 28. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S68"></a>A file with a Bad status must be changed as necessary and resubmitted as a replacement file, and the filer has 60 days from the original transmission date to send a good replacement file. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers, issuers and transmitters filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G electronically with the IRS, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S68`
  > “If a file is "Bad", make necessary changes and resubmit as a replacement file. You have 60 days from the
original transmission date to send a good replacement file.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part B, Sec. 4, .03 Submission Responses (page 38). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S69"></a>Where an acceptable replacement file is received within 60 days, the transmission date of the original file is used for penalty determination. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers, issuers and transmitters filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G electronically with the IRS, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S69`
  > “Note: If an acceptable replacement file is received within 60 days, the transmission date for the original file
will be used for penalty determination.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part B, Sec. 4, .03 Submission Responses, note (page 38). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S71"></a>It is strongly recommended that issuers/transmitters keep a copy of FIRE System file status emails and the associated information return files, or be able to reconstruct the data, for at least three years from the reporting due date, with returns reporting federal withholding retained four years and Form 1099-C kept at least four years from the return's due date. _(jurisdiction: United States (federal) - Internal Revenue Service information return filing, entity_scope: Filers, issuers and transmitters filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G electronically with the IRS, platform: IRS Filing Information Returns Electronically (FIRE) System, platform_edition: IRS Publication 1220 (Rev. 5-2026), Tax Year 2025, effective_from: Tax Year 2025)_ `CG-MCE-055#S71`
  > “Issuers/Transmitters are strongly recommended to keep a copy of FIRE System file status emails and the
associated files of the information returns or be able to reconstruct the data for at least three years from the
reporting due date with the following exceptions:
•

Returns reporting federal withholding need to be retained for four years.

•

Keep a copy of Form 1099-C, Cancellation of Debt, for at least four years from the due date of the
return.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G](https://www.irs.gov/pub/irs-pdf/p1220.pdf), 2026-05-28; Part A, Sec. 6, .02 Retention Requirements (page 15). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S72"></a>Filers should generally keep copies of the information returns filed with the IRS, or be able to reconstruct the data, for at least 3 years from the due date of the returns (4 years for Form 1099-C), and for 4 years where backup withholding was imposed. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S72`
  > “Generally, keep copies of information returns you filed with the IRS, or have the ability to reconstruct the data, for at least 3 years (4 years for Form 1099-C) from the due date of the returns. Keep copies of information returns for 4 years if backup withholding was imposed.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part E. Filing Returns With the IRS — “Keeping copies.”. Verified 2026-09-09.

_Partly established. Established: Confirming acceptance after transmission (S34, S37, S65, S66); Handling a rejection (S68, S73). Missing: Preserving the filed set, the acknowledgements and the reconciliation together as the supporting file._

## When the IRS rejects your submission
<a id="need-CG-MCE-055-C12"></a>

- See above: Checking the status of submitted files is the transmitter's responsibility. ([CG-MCE-055#S65](#s-CG-MCE-055-S65))

- See above: A file with a Bad status must be changed as necessary and resubmitted as a replacement file, and the filer has 60 days from the original transmission date to send a good replacement file. ([CG-MCE-055#S68](#s-CG-MCE-055-S68))

- See above: Where an acceptable replacement file is received within 60 days, the transmission date of the original file is used for penalty determination. ([CG-MCE-055#S69](#s-CG-MCE-055-S69))

- <a id="s-CG-MCE-055-S73"></a>A replacement resends the entire submission with all records included in place of the rejected one, whereas a correction submits only the individual accepted or accepted-with-error records chosen for correction. _(jurisdiction: United States (federal), entity_scope: IRIS Taxpayer Portal filers, platform: IRIS Taxpayer Portal, platform_edition: Processing Year 2026 (Publication 5717 Rev. 2-2026))_ `CG-MCE-055#S73`
  > “Replacements will resend the entire submission
with all records included to replace the rejected one. Corrections will only submit the accepted or accepted
with error individual records that were chosen for correction.” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide](https://www.irs.gov/pub/irs-pdf/p5717.pdf), 2026-02; 3.6.9. Submit A Replacement — Publication 5717, printed page 33. Verified 2026-09-09.

## What you must keep, and for how long
<a id="need-CG-MCE-055-C8"></a>

- See above: Before a statement is furnished electronically the recipient must have consented affirmatively and not withdrawn that consent, and the consent must have been made electronically in a way demonstrating the recipient can access the statement in the format in which it will be furnished. ([CG-MCE-055#S40](#s-CG-MCE-055-S40))

- See above: It is strongly recommended that issuers/transmitters keep a copy of FIRE System file status emails and the associated information return files, or be able to reconstruct the data, for at least three years from the reporting due date, with returns reporting federal withholding retained four years and Form 1099-C kept at least four years from the return's due date. ([CG-MCE-055#S71](#s-CG-MCE-055-S71))

- See above: Filers should generally keep copies of the information returns filed with the IRS, or be able to reconstruct the data, for at least 3 years from the due date of the returns (4 years for Form 1099-C), and for 4 years where backup withholding was imposed. ([CG-MCE-055#S72](#s-CG-MCE-055-S72))

- <a id="s-CG-MCE-055-S74"></a>A statement properly addressed and mailed, or in the case of electronic recipient statements posted to a website, on or before the due date is deemed timely furnished. _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S74`
  > “If the statement is properly addressed and mailed, or, with respect to electronic recipient statements, posted to a website, on or before the due date, it will be deemed timely furnished.” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part M. Statements to Recipients — “When to furnish forms or statements.”. Verified 2026-09-09.

_Partly established. Established: The retention obligation for filed information returns (S72). Missing: The retention obligation for acceptance acknowledgements; The retention obligation for the reconciliation supporting the reported totals; The evidence of recipient furnishing the payer must be able to produce; The record of any consent to electronic furnishing._

## Discovering a filed return is wrong, and what late or missing filing costs
<a id="need-CG-MCE-055-P13"></a>

- <a id="s-CG-MCE-055-S75"></a>Discovering an error on a paper return already filed with the IRS triggers a correction obligation on the filer. _(jurisdiction: United States (federal tax administration), entity_scope: Filers who filed paper information returns with the IRS, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S75`
  > “If you filed a paper return with the IRS and later discover you made an error on it, you must:” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part H. Corrected Returns on Paper Forms. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S76"></a>A penalty may apply if a filer does not file information returns or provide payee statements correctly and on time. _(jurisdiction: United States (federal), entity_scope: Filers of federal information returns and providers of payee statements)_ `CG-MCE-055#S76`
  > “A penalty may apply if you don't file information returns or provide payee statements correctly and on time.” — [Internal Revenue Service, U.S. Department of the Treasury — Information return penalties](https://www.irs.gov/payments/information-return-penalties), 2026-05-11; Page introduction, above “On this page” (Information return penalties). Verified 2026-09-09.

- <a id="s-CG-MCE-055-S77"></a>Corrections should be made as soon as possible. _(jurisdiction: United States (federal), entity_scope: IRIS Taxpayer Portal filers, platform: IRIS Taxpayer Portal, platform_edition: Processing Year 2026 (Publication 5717 Rev. 2-2026))_ `CG-MCE-055#S77`
  > “Make corrections as soon as possible” — [Internal Revenue Service, U.S. Department of the Treasury — Publication 5717, Information Returns Intake System (IRIS) Taxpayer Portal User Guide](https://www.irs.gov/pub/irs-pdf/p5717.pdf), 2026-02; 3.6.7. Make A Correction (Reminder, bullet) — Publication 5717, printed page 30. Verified 2026-09-09.

## The penalty exposure for filing or furnishing late
<a id="need-CG-MCE-055-C10"></a>

- <a id="s-CG-MCE-055-S78"></a>For items due in 2026, the charge for each information return or payee statement is $60 if up to 30 days late, $130 if 31 days late through Aug. 1, $340 if after Aug. 1 or not filed, and $680 for intentional disregard. _(jurisdiction: United States (federal), entity_scope: Filers of federal information returns and providers of payee statements, conditions: year due 2026)_ `CG-MCE-055#S78`
  > “Charges for each Information return or payee statement
 Year due Up to 30 days late 31 days late through Aug. 1 After Aug. 1 or not filed Intentional disregard 
 2026 $60 $130 $340 $680 
 2025 $60 $130 $330 $660 
 2024 $60 $120 $310 $630 
 2023 $50 $110 $290 $580 
 2022 $50 $110 $280 $570 
 2021 $50 $110 $280 $560 
 2020 $50 $110 $270 $550” — [Internal Revenue Service, U.S. Department of the Treasury — Information return penalties](https://www.irs.gov/payments/information-return-penalties), 2026-05-11; How we calculate the penalty > Information return penalties > table “Charges for each Information return or payee statement”, row “2026”. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S79"></a>The IRS charges separate penalties for failing to file a correct information return on time and for failing to provide correct payee statements on time. _(jurisdiction: United States (federal), entity_scope: Filers of federal information returns and providers of payee statements)_ `CG-MCE-055#S79`
  > “We charge separate penalties for failing to:
 File a correct information return on time
 Provide correct payee statements on time” — [Internal Revenue Service, U.S. Department of the Treasury — Information return penalties](https://www.irs.gov/payments/information-return-penalties), 2026-05-11; How we calculate the penalty. Verified 2026-09-09.

- <a id="s-CG-MCE-055-S80"></a>The section 6721 penalty is $340 per information return where the return is filed after August 1 or required returns are not filed at all, with an annual maximum of $4,098,500 ($1,366,000 for small businesses). _(jurisdiction: United States (federal tax administration), entity_scope: Filers of Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, conditions: applies to information returns for calendar/tax year 2025, filed in 2026)_ `CG-MCE-055#S80`
  > “$340 per information return if you file after August 1 or you do not file required information returns; maximum penalty $4,098,500 per year ($1,366,000 for small businesses).” — [Internal Revenue Service, Department of the Treasury — General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)](https://www.irs.gov/instructions/i1099gi), 2026-04-30; Part O. Penalties — Failure To File Correct Information Returns by the Due Date (Section 6721). Verified 2026-09-09.

## Not yet fully established from an authoritative source

- Establish the measurement basis on which reportable payee totals are computed - payments made during the calendar year rather than expenses accrued - and which transactions are included, including that the payee identified by its certified identity is the unit whose payments are totalled, so amounts recorded under more than one vendor record for the same payee belong to a single payee total. _(partly established)_
- Establish the threshold and requirements that make electronic filing mandatory, how the count is measured, and what the electronic transmission route requires the filer to have in place, and the transmission routes by which a filer may submit information returns to the agency where that mandate does not apply. _(partly established)_
- Establish the permitted methods of furnishing a recipient copy, including the consent required before electronic furnishing and what that consent must cover, and what the payer must do when a recipient copy cannot be delivered because the payee cannot be reached at the address held. _(partly established)_
- Establish the extension mechanisms available for agency filing and for recipient furnishing, whether each is automatic, and what each covers. _(partly established)_
- Establish the state-level information return filing obligations that run alongside the federal filing, including combined filing arrangements and states requiring separate submission. _(partly established)_
- Establish the retention obligation for filed information returns, acceptance acknowledgements and the reconciliation supporting the reported totals, and the evidence of recipient furnishing the payer must be able to produce, including the record of any consent to electronic furnishing. _(partly established)_
- Establish the payee data an information return must carry - the payee's legal name, the identification number and its type, the payee classification and the recipient address - and the certification data each of those must agree with, so that a payee file can be tested for defects before a return is generated for that payee. _(partly established)_
- Establish the workflow as an ordered sequence with a data cut-off, in which validation precedes generation and generation precedes transmission, and explain what goes wrong when the order is reversed. _(partly established)_
- Require the extracted totals to be reconciled back to the ledger and the payment history before anything is generated, and specify what that reconciliation proves. _(not established; below the required authority class)_
- Specify the per-payee validation performed before generation - certification on hand, legal name and identification number consistency, recipient address, payee classification, category mapping - as a gate rather than a review. _(partly established)_
- Set out how problem payees are resolved or routed: missing certification, unusable identification data, an unreachable payee, duplicate vendor records, and payees near the determination point. _(partly established; below the required authority class)_
- Require every excluded payee and payment to carry a recorded reason and supporting evidence, so the filed set can be reconciled to the ledger and defended. _(not established)_
- Specify the generation step and the review of the generated set against the reconciled totals before anything is transmitted or furnished. _(partly established)_
- Establish how recipient copies are furnished: the permitted delivery methods, the consent required before electronic delivery, the evidence of delivery retained, and the deadline that applies to furnishing. _(partly established)_
- Establish the agency filing route and deadline, including the threshold that forces electronic filing and what that route requires the filer to have in place. _(partly established)_
- Establish the extension mechanism available for filing and for furnishing, and whether each is automatic or must be justified. _(partly established)_
- Establish the state filing obligations that run alongside the federal filing, including combined filing arrangements and states that require a separate submission. _(partly established)_
- Specify what happens after transmission: confirming acceptance, handling a rejection, and preserving the filed set, the acknowledgements and the reconciliation together as the supporting file. _(partly established)_

## Related

- [How do I set up my books so that 1099-reportable vendors and payments are tracked correctly all year instead of being reconstructed in January?](https://uppago.com/resources/how-do-i-set-up-my-books-so-that-1099-reportable-vendors-and-payments-are)
- [Which of the people and businesses I paid actually need a 1099, and which form and box does each payment go on?](https://uppago.com/resources/which-of-the-people-and-businesses-i-paid-actually-need-a-1099-and-which-form)
- [How do I fix a 1099 I already sent out or filed with the wrong amount, wrong tax ID, or wrong recipient?](https://uppago.com/resources/how-do-i-fix-a-1099-i-already-sent-out-or-filed-with-the-wrong-amount-wrong-tax)
- [What do I do when a vendor's name and tax ID don't match IRS records, or I get a notice that a TIN I reported is wrong?](https://uppago.com/resources/what-do-i-do-when-a-vendor-s-name-and-tax-id-don-t-match-irs-records-or-i-get-a)

_Reference date 2026-09-07. Statements are quoted verbatim from their sources; scope and verification dates are shown on each._