As the tax season approaches, businesses all over the United States are getting ready to file their tax returns. For many companies, this means issuing 1099 forms to their contractors. However, with the pandemic still affecting the world, many businesses are wondering whether they can email 1099 forms to their contractors instead of mailing them. In this article, we will answer the question: Can I email 1099 to contractors?

The short answer is yes, you can email 1099 forms to your contractors. In fact, the IRS allows for electronic delivery of 1099 forms as long as certain criteria are met. These criteria are designed to ensure that the electronic delivery is secure and that the recipient is able to access and retain the form.

First, the recipient must consent to receiving the form electronically. This can be done through an opt-in process, where the recipient is given the option to receive the form electronically or by mail. The consent can also be given through a verbal or written agreement.

Second, the recipient must have access to the form. This means that the form must be provided in a format that the recipient is able to access, such as a PDF or HTML file. The form must also be provided in a way that the recipient can save or print the form for their records.

Finally, the electronic delivery must be secure. This means that the form must be sent using a secure method, such as encrypted email or a secure file transfer system. The recipient must also be notified of their right to request a paper copy of the form.

It is important to note that not all contractors may be comfortable with receiving their 1099 forms electronically. Some may prefer to receive a paper copy in the mail. It is always a good idea to confirm with your contractors how they would like to receive their 1099 forms.

In conclusion, businesses can email 1099 forms to their contractors as long as certain criteria are met. These criteria are designed to ensure that the electronic delivery is secure and that the recipient is able to access and retain the form. However, it is always a good idea to confirm with your contractors how they would like to receive their 1099 forms.