This week on Information Return Intelligence, we break down one of the most overlooked areas of 1099 compliance: electronic delivery to recipients.

Most organizations are used to thinking about e-filing with the IRS—but what about actually getting the form to the recipient? If you’re emailing PDFs of 1099s (and let’s be honest, most people are), there’s a good chance you’re not fully compliant with IRS rules.

In this episode, Jason walks through:

Why 1099 e-delivery rules are tied to W-2 regulations
What the IRS actually says about furnishing statements electronically
The three key requirements: consent, format, and notification
Why a simple “sure, email it to me” isn’t enough
How major e-filing platforms handle compliance (and why it matters)
The real-world risk of ignoring these rules—even if “everyone else is doing it”

The takeaway? This isn’t a gray area. The rules exist, they’re detailed, and they’re enforceable—even if they’re widely ignored.

If your current process involves emailing 1099 PDFs without a formal consent workflow, this episode will make you rethink that approach.

Key Topics Covered
IRS Publication 1099 and electronic furnishing rules
Reg. §31.6051-1 and its application to 1099s
Recipient consent requirements (and why they’re more complex than expected)
Substitute statement formatting (Pub. 1179)
Website posting and notification requirements
Practical compliance strategies for AP teams and tax professionals
Who Should Listen
Accounts Payable professionals
Tax practitioners and accountants
Anyone responsible for issuing Forms 1099 or W-2
Organizations using (or considering) electronic delivery methods
About the Show

Information Return Intelligence is a fast-moving weekly podcast focused on Forms 1099, W-9, 1042-S, and everything in the world of information reporting—brought to you by IOFM.