Yes — the IRS allows you to email Copy B of Form 1099 to recipients instead of mailing paper copies. However, there are strict requirements you must follow to remain compliant.
IRS Rules for Emailing 1099 Forms
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Consent is required: You must obtain the recipient’s explicit consent before emailing a 1099. Keep this on file in case of an audit.
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Secure delivery: The IRS requires a secure method, such as encrypted emails, password-protected PDFs, or a secure portal.
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Recordkeeping: Keep a record of when and how consent was given and how the form was sent.
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