IRS Requirements for Electronically Distributing 1099 Forms
Yes, you can email Copy B of 1099 forms to recipients instead of mailing them. The IRS allows electronic delivery of Form 1099 (including Copy B) to recipients, but you must obtain their explicit consent before emailing the form. This consent should be documented in case of future audits. The email must be sent in a secure manner. This means using methods such as encrypted emails, secure portals, or password-protected files to ensure the recipient’s information is kept private and protected from unauthorized access.
