Do type or print entries with black ink only using a 10 pitch (pica) or 12 pitch (elite) font
Do make sure all copies are readable
Do include the decimal points (i.e. cents) in the monetary entries (0000.00)
Do verify that the filer’s name, address, and taxpayer identification number (TIN) are the same on both Form 1096 and the attached Forms 1099
Do leave a box blank if it doesn’t apply unless the instructions require that you enter a “0”
Do submit a separate Form 1096 with each type of return; for example, Forms 1099-INT and Forms 1099-MISC should each have a separate Form 1096
Do remove pin-feed strips before submission, without tearing the form; continuous forms must be burst apart prior to submission to the Internal Revenue Service
Do report information only in the appropriate boxes provided on the forms; make only one entry in each box unless otherwise indicated in the form’s specific instructions
Do use official forms or substitute forms that meet Internal Revenue Service specifications to avoid the assessment of a fine or penalty
Do send the forms to the Internal Revenue Service in a flat mailing (not folded)
Do use pre-printed red drop-out ink forms when filing Copy A of Forms 1099 with the Internal Revenue Service
DON’T:
Don’t send the same information to the Internal Revenue Service more than once
Don’t change the title of any box on any form
Don’t use dollar signs ($) (they are preprinted on the forms), ampersands (&), asterisks (*), commas (,), apostrophes (‘), or other special characters in money amount boxes or payee name line
Don’t use number signs (#) in any field
Don’t use a form to report information that is not properly reportable on that form
Don’t cut or separate Copy A of the 1099 forms that are printed two or three to a sheet; if at least one form on the page is correctly completed, you must submit the entire page
Don’t submit any copy other than Copy A to the Internal Revenue Service
Don’t send photocopies of any forms
Don’t staple, tear, or tape any 1099 forms. It will interfere with the Internal Revenue Service’s ability to scan the documents
Don’t use prior year forms unless you are reporting prior year information; always use the current year form to report current year information
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