Note Note

We recommend that you review IRS rule changes for the applicable tax year before you set up and process 1099 statements.

Before your company can file 1099 statements, you must apply for a transmitter control code (TCC) by using IRS Form 4419 at least 30 days before the 1099 due date. You must include the TCC on all 1099 statements and enter it in the form.

  • If you are filing 1099 statements electronically or magnetically, enter the TCC in the form. The first year that you submit electronic or magnetic files, you must first submit a test file to the IRS.

If your company plans to participate in the combined federal/state filing program, you must submit a request letter to the IRS. If accepted, the IRS sends Form 6847 for you to complete.

Refer to IRS publication 1220 for more information about electronic or magnetic filing.