1099-MISC and ICR Ntes: 2017 Table f Cntents 1099-MISC 1099-MISC Overview... 2 Imprtant Pints f Interest... 2 Typical 1099 Prcedure... 2 Cmpany Setup... 3 Tax Table Setup... 4 Tax ID Setup... 6 Federal... 7 ICR Infrmatin... 7 State... 8 Alternate Transmitter... 8 Tax Adjustment... 9 Making a Cde Adjustment... 10 Making a Dllar Adjustment... 10 Tax Reprt... 12 Print Tax Reprt... 12 Print Frm 1099... 14 Additinal Tips fr Printing Vendr 1099 Frms... 15 Create 1099 E-File... 16 FIRE Uplad Advice... 17 Hw t Lcate the Tax File in the Windws Envirnment... 17 Replacement/Crrectin E-File.....18 Independent Cntractr Reprt (ICR) Independent Cntractr Reprt (ICR)... 19 ICR Overview... 19 Setup Requirements... 20 Reprt... 20 Magnetic Media... 21 Transferring Files... 22 Recreate a File frm a Previus Transfer... 22 Lcate Files in Windws Envirnment... 23 Hw t Reprt frm EDD... 23 Appendix... 24 Sample Frm 1099-MISC... 24 Sample Frm 1096... 25
1099-MISC & ICR Ntes: 2017 Page 2 f 25 Classic Vista 1099-MISC and ICR Ntes: 2017 1099-MISC Overview Imprtant Pints f Interest The IRS will accept 1099 filings nly thrugh its Filing Infrmatin Returns Electrnically (FIRE) uplad site if there is an excess f 250 1099s. If filing fewer than 250 frms, the IRS will accept paper r electrnic filing. If yu have any questins, please cntact the Infrmatin Reprting Prgram (IRP) at 866.455.7438. Use f the IRS FIRE system requires an IRS-assigned Transmitter Cntrl Cde (TCC). The client can btain their wn TCC number frm the IRS. Refer t http://www.irs.gv fr mre infrmatin. Alternatively, the client has the ptin t have Entertainment Partners (EP) transmit n the prductin s behalf using EP s TCC number. Please refer t the EP Website fr pricing and rdering infrmatin. Yu may als send an email t supprt@ep.cm r call Service and Supprt at 818.955.6300 fr further assistance. The IRS Federal tax limits remains at $600.00 fr bxes 1, 3, 6, and 7, and $10.00 fr bx 2. An ptin has been added in the Tax Reprt mdule t srt by Vendr Name, TIN Name, r Tax ID. Vendrs wh are missing Tax ID infrmatin will always shw up first in the Tax Reprt regardless f srting ptin chsen. 1099 Vendr frms must be pstmarked n later than January 31, 2018. 1099-MISC frms are available in mst ffice supply stres and can be rdered frm the IRS by dialing 1.800.829.3676 r thrugh Frm Cnsultants by dialing 1.800.719.6817. IRS paper filings fr all Federal and State 1099-MISC and 1096 frms must be pstmarked n later than January 31, 2018. The electrnic filing deadline is January 31, 2018. FIRE test file will nt be accepted after January 31, 2018. Typical 1099 Prcedure 1. Cmpany Setup 2. Tax Table Setup 3. Tax ID Setup 4. Tax Adjustment 5. Tax Reprting 6. Print Vendr 1099s 7. Generate E-File NOTE: Cmpletin f each step is recmmended prir t the cmmencement f the next step.
1099-MISC & ICR Ntes: 2017 Page 3 f 25 Cmpany Setup The prductin cmpany s infrmatin must be cmpleted accurately t avid delays and pssible penalties. This includes the prductin cmpany s Name, Address, and Federal Tax ID number. The prductin s crprate tax accunting department shuld be able t supply the Federal Tax ID number. T verify the existing cmpany settings: G t Vista > Setup > Cmpany. Change the Functin t Mdify. Right-click r press F12 with the cursr in the Cmpany field t retrieve r select the prductin s established cmpany infrmatin. Make any necessary changes and save the recrd. Figure 1: Vista Menu > Setup > Cmpany
1099-MISC & ICR Ntes: 2017 Page 4 f 25 Tax Table Setup The IRS limits have nt changed fr year 2015. The limit fr Cde 02 = Ryalties is $10.00, and is set up in Tax Tables. A limit f $600.00 applies t Cdes 01, 03, 06, and 07, and is set up in Tax ID Setup. T verify the existing tax limit fr Cde 02: G t Vista > Setup > Tax Tables. Change the Functin t Mdify. Select 02 ROYALTIES frm the scrll panel. Mve the cursr int the IRS Tax Limit field that appears and input 10. Press Enter t save the changes. Figure 2: Vista Menu > Setup > Tax Tables Figure 3: Tax Cde Scrllable (F12 results when in Tax Cde field)
1099-MISC & ICR Ntes: 2017 Page 5 f 25 If any f the tax cdes listed n the previus page d nt appear n the user s menu, the user can add the desired cdes within the Tax Tables. Change the Functin t Add. Input the apprpriate infrmatin within the pen fields. Press Enter t recrd the new Tax Cde.
1099-MISC & ICR Ntes: 2017 Page 6 f 25 Tax ID Setup Vista requires the Tax ID (1099) Setup mdule t be cmpletely set up prir t running the Tax Reprt r prcessing 1099s. G t Vista Menu > A/P > Tax Cycle > Tax ID Setup. Select the apprpriate functin: Add, Mdify, r Inquire, depending n if the recrd already exists r if it needs t be set up. Select the Cmpany and Currency fr which the prductin will be reprting 1099s. Cmpletely fill ut the Federal sectin f the Tax ID (1099) Setup, including the EDD sectin. Instructins are included belw. NOTE: If the prductin has established several cmpany numbers, then the prcess described n the fllwing page must be repeated fr each cmpany thrugh which 1099s will be generated. Figure 4: Vista Menu > A/P > Tax Cycle > Tax ID Setup
1099-MISC & ICR Ntes: 2017 Page 7 f 25 Federal Data input int all f these fields is required fr reprting t the IRS. This infrmatin accmpanies and references the ttal taxable earnings frm all states fr each vendr. Tax ID Input the cmpany s assigned Federal Tax ID number. The federal gvernment, fr the purpse f tax reprting, assigns this number t the prductin cmpany. The prductin s crprate tax accunting department shuld be able t prvide this infrmatin. The Transmitter Cntrl Cde (TCC) identifies yur federal tax data t the IRS transmitter. The prductin cmpany can btain its wn TCC by the IRS. Alternatively, the client has the ptin t have Entertainment Partners (EP) transmit n the prductin s behalf using EP s TCC number. Please refer t the EP Website fr pricing and rdering infrmatin. Yu may als send an email t supprt@ep.cm r call Service and Supprt at 818.955.6300 fr further assistance. Tax Limit Amunt (Bxes 1, 3, 6, and 7) The federal Tax Limit Amunt fr filing 1099s t vendrs is $600.00. This limit refers t the aggregate amunts appearing in bxes 01, 03, 06, and 07 f the standard Frm 1099-MISC. When typing int this field, input bth the dllar amunt and the decimal pint (mitting any dllar signs and cents). Fr example, input 600 FOR the federal Tax Limit Amunt f $600.00. Vista can print a 1099 fr each vendr t whm any amunt has been paid. T d s, set the Tax Limit Amunt t zer in Tax ID (1099) Setup. Cntact Name, Phne Number, and Email Address Input the Cntact Name, Phne Number, and Email Address f the persn at the prductin r studi (nt Entertainment Partners) t whm the prductin s vendrs shuld direct questins regarding their 1099s. ICR Infrmatin The ICR Inf sectin is nt required fr filing 1099s. Hwever, yu will need t have the ICR inf subpanel setup cmpletely and accurately set up fr ICR Reprting. State f Incrpratin Input the state s tw-digit abbreviatin in which the prductin cmpany is incrprated. This infrmatin can be verified with the prductin s crprate accunting ffice. State Tax ID Input the Tax Identificatin Number assigned t the prductin cmpany by the cmpany s state f incrpratin. This infrmatin shuld be verified with the prductin s crprate accunting ffice. EDD Limit Amunt The EDD Limit Amunt is t be used fr ICR reprting nly. Yu are required by Califrnia t reprt nly thse payments that meet r exceed $600.00. Yu may put any amunt in this field, r zer if yu want t include all amunts.
1099-MISC & ICR Ntes: 2017 Page 8 f 25 Incme t Reprt t EDD Fr Incme t Reprt t the EDD, the ptins are 7 fr nn-emplyee cmpensatin (NEC) nly (required by the state), r A fr all. This wuld include all 1099 earnings. State (Optinal) The data input int the fields within the State sectin f the Tax ID Setup windw is fr the states thrugh which taxable vendrs were prcessed. State Input the state abbreviatin. A scrll panel frm which t select the abbreviatins can be accessed by right-clicking within the field. A recrd must be added fr each state t which the prductin is reprting. Bank/PC Cde This feature is currently unavailable. Please leave blank. Alternate Transmitter (Optinal) Cmplete this sectin when there is unique TCC infrmatin assciated with a specific cmpany.
1099-MISC & ICR Ntes: 2017 Page 9 f 25 Tax Adjustment The Tax Adjustment Entry functin allws the user t: Add a tax cde t a psted invice/envelpe. Remve a tax cde frm a psted invice/envelpe. Change a tax cde r a wrk state f a psted invice/envelpe. Tax a vendr n a ttal dllar amunt r decrease the ttal amunt a vendr is being taxed n. NOTE: T btain a 1099 Audit reprt fr review f all mnies paid t a vendr and the tax cdes, g t Vista Menu > A/P > Tax Cycle > Tax Reprt (this will be cvered later in the dcument). Figure 5: Vista Menu A/P > Tax Cycle > Tax Adjustment Entry.
1099-MISC & ICR Ntes: 2017 Page 10 f 25 Making a Cde Adjustment This ptin will allw yu t make changes t the line item f an invice/envelpe by adding r remving a tax cde r changing the state. These adjustments are made directly t the transactin and d nt need t be psted. Input the Cmpany, Currency, and Bank/PC cde fields. Select the Vendr t which the taxable cde adjustment is t be applied. Under Tax Adjustment Type, select Cde. Press Enter t cntinue. The cursr will fall int the Cde Adjustment sectin f the windw. Invice/Envelpe Number If the Invice r Envelpe Number is knwn, it shuld be input int this field. If the number is unknwn, a scrll panel f available numbers can be accessed by right-clicking r pressing the F12 buttn with the cursr in this field. When the prper Invice/Envelpe Number is selected and input, hit Enter. This will access the existing data fr the desired invice r envelpe. Cmpleting the Tax Cde Adjustment When the desired invice r envelpe is displayed in the windw, the user can mdify either the State Wrked r the Tax Cdes fr each f the lines f distributin. Making a Dllar Adjustment The dllar amunt ptin is fr adjusting, by an amunt, the ttal 1099 incme fr a vendr withut affecting the vendrs, their csts, r the general ledger histries within Vista. This functin is used mainly fr adjusting prir year figures nce the user is ready t prcess in the current year, nn-mnetary and inkind cmpensatin, etc., that is subject t a 1099. Input the Cmpany, Currency, and Bank/PC cde fields. Select the Vendr t which the taxable dllar amunt is t be applied. Select the Tax Adjustment Type: Dllar buttn. Press Enter t prceed. The cursr will fall int the Dllar Adjustment sectin f the windw. Input data int each f the five fields within the Dllar Adjustment sectin. Tax Year Input the year fr which yu are making the adjustment. Tax State If a state is nt entered, the Dllar Adjustment will default t the first Wrk State indicated in the vendr s file. Adj Amt Input either a credit number t decrease the ttal taxable amunt fr the vendr r a debit amunt t increase.
1099-MISC & ICR Ntes: 2017 Page 11 f 25 Descriptin (Optinal) Input a brief explanatin fr the Dllar Adjustment. Cmpleting the Dllar Adjustment Press Enter t recrd the Dllar Adjustment. Ding s will create an A/P r P/C batch named TAXADJ that must be audited and psted thrugh the A/P r P/C system. The Dllar Adjustment will nt be recrded int the Tax Cycle system until the A/P r P/C batch has been psted.
1099-MISC & ICR Ntes: 2017 Page 12 f 25 Tax Reprt Vista s Tax Reprt prgram has three different Filing Optins. See the Appendix fr sample frms. Filing Optins allw the user t: Create a Reprt t verify taxable and nn-taxable vendrs and amunts and t see the Wrldwide Earnings fr a vendr. Print 1099 Frms fr distributin t the prductin s vendrs. Create an e-file f 1099 data t submit t the IRS and state(s) electrnically. Figure 6: Vista Menu > A/P > Tax Cycle > Tax Reprt Print Tax Reprt Select the Reprt ptin under Filing Optins. This functin prduces a hard-cpy list f vendrs and their taxable incme ttals. Once yu have selected a filing ptin such as Reprt, the remaining ptins will disappear. T bring back all riginal filing ptins, g t Functin > Clear Screen r clse the Tax Reprt mdule and re-pen it. Input the Cmpany, Currency, and Tax Year. Bank Cde (Optinal) This feature is currently unavailable. Please leave blank. Vendr, Tax ID (Optinal) The Vendr and the Tax ID fields may be left blank. Hwever, if the Reprt is t be
1099-MISC & ICR Ntes: 2017 Page 13 f 25 Reprt Optins: limited t either a single vendr r a single Tax ID, then the desired parameters must be input here. Srt Optins (Vendr Name, TIN Name, TIN Number) NOTE: Vendrs wh are missing Tax ID infrmatin will always shw up first in the Tax Reprt regardless f srting ptin chsen. Level (Detail, Summary, Bth) Include Vendrs with Zer Taxable Incme? Only 1099 Vendrs Press Enter t run the reprt. Figure 7: Updates Tax Reprt Screen. Wrldwide Earnings All taxable earnings fr each vendr must be reprted t the individual wrk states, and the ttal must be reprted t the resident state f the vendr and the IRS. The user MUST be aware f this reprting requirement in recnciling each vendr s 1099 incme.
1099-MISC & ICR Ntes: 2017 Page 14 f 25 Print Frm 1099 The Frms functin generates the 1099 sheets t be sent t each vendr. The 1099s shuld be printed n standard, three-part, tw-n-a-sheet, pre-printed IRS laser frms that are available in mst ffice supply stres. Apprpriate frms can als be rdered thrugh Frm Cnsultants, a vendr with whm mst Vista users will be familiar. They can be reached by calling 800.719.6817. Frms can als be rdered frm the IRS by calling 1.800.TAX.FORM (1.800.829.3676). Yu shuld receive yur rder within 10 days. Input the Cmpany, Currency, and Tax Year. Select Frms under Filing Optins. Enter the number f cllated cpies fr printing under Frm Optins. The Vendr and the Tax ID fields may be left blank. Hwever, if printing 1099 Frms fr either a single vendr r a single Tax ID, then the desired parameters must be input here. The Bank Cde feature is currently unavailable. Please leave it blank. Figure 8: Updates Tax Reprt Screen
1099-MISC & ICR Ntes: 2017 Page 15 f 25 Press Enter t initiate the printing f the 1099 frms. Figure 9: Select Printer Optins NOTE: It is strngly recmmended that the 1099 frms be printed thrugh ReprtView, rather than directly t the printer. By printing thrugh ReprtView, the user can print ne, several r all 1099s at ne time, and can begin and stp printing the 1099s at any cnsecutive pints in the run. This is particularly useful in case f a printer jam r ther unfreseen interruptin. Hwever, if there is alignment errrs, bypass ReprtView and g directly t the printer, r cntact EP Service and Supprt at 818.955.6300. Additinal Tips fr Printing Vendr 1099 Frms A 1099 will be printed nly fr vendrs that are flagged Yes in Taxable Status within the vendr s file. If the tax ttal fr a vendr is a credit amunt, then the Vista recrds may be incrrect. Review the transactins and adjustments. When preparing 1099s n a state-by-state basis, pay particular attentin t the State Cde fr each invice. If there is n tax state in the invice, Vista will default t the vendr s resident state. Vista can print a 1099 fr each vendr t whm any amunt has been paid. T d s, set the Tax Limit Amunt t zer in Tax ID (1099) Setup.
1099-MISC & ICR Ntes: 2017 Page 16 f 25 Create 1099 E-File The IRS will accept 1099 filings nly thrugh its Filing Infrmatin Returns Electrnically (FIRE) uplad site if the number f 1099s is in excess f 250. If filing fewer than 250 frms, the IRS will accept paper r electrnic filing. Fr questins, please cntact the Infrmatin Reprting Prgram (IRP) at 866.455.7438. The e-file functin prduces an electrnic data file that will be submitted t the federal gvernment and each state. Vista creates the electrnic data file n the user s lcal disk. Fr example, in the flder designatin f C:\FID2017\1234\01. This data file is given a name that reflects the Vista shw license number, the Cmpany Number, and a federal letter designatin (e.g., 123401F.txt). The file is accessible fr uplad r transfer t the IRS FIRE site. Please, refer t http://www.irs.gv fr additinal instructins. T create the e-file, select the e-file radi buttn. Ntice hw the screen changes! Input the Cmpany, Currency, and Tax Year, and press Enter. The user must then select the printer t which Vista will print bth the Tax Reprt Summary, which will detail what has been reprted t the IRS and states, and the Advice f FIRE uplad. Vista will typically take several minutes t cmpile the data t prduce the e-file, the summary reprt, and the advice/transmittal frm. Figure 10: Tax Reprt Screen (e-file) NOTE: The e-file functin des nt transmit yur tax file. It creates an electrnic file n the user s hard drive. That file can be accessed and upladed t the IRS s FIRE system during the
1099-MISC & ICR Ntes: 2017 Page 17 f 25 cmpletin f the IRS FIRE prcess. When the e-file functin is cmpleted, there will be a new directry structure in the user s C: drive named FIDYYYY/LLLL/CO? where: YYYY is the Tax Reprting Year. LLLL is the Vista License Number. CO is the cmpany fr which yu are creating a 1099 e-file.? is the e-file ptin selected; F if ORIGINAL; R if REPLACEMENT; and T if TEST (see Figure 11). Fr Example: Fr the fllwing values: Tax Year = 2017; Vista License Number = 1234; Cmpany = 01 Then the file will be generated and placed in the fllwing directry structure: <lcal drive> :\FID2017/1234/01. NOTE: Within this flder, there will be a flder fr FEDERAL and ne flder fr each state t which yu are reprting, with each flder cntaining the apprpriate tax file named: LLLLCOF.txt (e.g., 123401F.txt). If yu have multiple cmpanies t reprt, then yu will see a secnd flder under the license number. Fr the abve example, the secnd directry wuld be: FID2017/1234/02. FIRE Uplad Advice Vista will autmatically create the advice/transmittal that recrds the number f vendrs cntained in the 1099 tax files created fr IRS FIRE uplading. NOTE: The e-file must be submitted t the gvernment agencies using the apprpriate federal TCC/EIN and state frms. Hw t Lcate the Tax File in the Windws Envirnment Right-click n yur Start buttn, and then click n Explre. On the left side, yu will see the C:\FID2017 directry. Duble-click t pen this directry. Yu will then see the attached subdirectry fr the Vista License Number. Duble-click n this t view the subdirectry fr cmpany.
1099-MISC & ICR Ntes: 2017 Page 18 f 25 Duble-click nce mre t see multiple directries; ne labeled FEDERAL, the thers labeled with the initials f the states that have taxable 1099 earnings t be reprted. Figure 11: Windws Explrer File Lcatin NOTE: The IRS n lnger accepts filings via diskette. Use the IRS FIRE fr electrnic filing r file n paper if yu have fewer than 250 frms; therwise, filing must be dne electrnically. Please refer t IRS Publicatin 1220 fr further instructins. Als, within each state directry, there will be a file fr which electrnic filing recrds have been created. Replacement/Crrectin E-File WARNING: Be sure yu use ne e-file fr the federal filing and ne fr each state fr which filing is required. If the IRS requires yu t make a crrectin, g t http://www.irs.gv fr instructins n hw t file a 1099 Crrectin n paper. Vista des nt supprt this functin.
1099-MISC & ICR Ntes: 2017 Page 19 f 25 Independent Cntractr Reprt (ICR) ICR Overview Because the filing requirement is within 20 days, Entertainment Partners recmmends that yu anticipate submitting a filing every tw weeks. T file reprts/returns electrnically, yu must enrll t use EDD s e-services fr Business and establish a username and passwrd. Fr mre infrmatin, questins, r frms, yu can call the Emplyment Develpment Department (EDD) Tax Payer Assistant Center at 916.657.0529 r visit their website at www.edd.ca.gv. The ICR prgram reprts vendr payments as indicated in TAX ID Setup. The ICR prgram includes vendrs the first time that payments reach r exceed the amunt indicated in TAX ID Setup as the EDD Limit Amunt. The vendr is reprted nce per annum, per state requirements.
1099-MISC & ICR Ntes: 2017 Page 20 f 25 Setup Requirements The fllwing is a summary f the setup requirements: Cmplete Prductin Cmpany infrmatin by ging t Setup > Cmpany thrugh the Vista menu. Set up all applicable tax cdes by ging t Setup > Tax Tables thrugh the Vista menu. Enter the State f Incrpratin by ging t A/P > Tax Cycle > Tax ID Setup thrugh the Vista menu. Enter the EDD Limit Amunt by ging t A/P > Tax Cycle > Tax ID Setup thrugh the Vista menu. Frm the Vista Menu, click n A/P > Vendr > Vendr Entry. Taxable vendrs must have a Y fr Taxable Status and be classified in ne f five categries in their vendr recrd. The State f Califrnia has determined that an Independent Cntractr is an Individual r Sle Prprietr. T accmmdate this request, EP has added a classificatin cde t all taxable vendrs. Taxable vendr tax entities are classified as: Cde 1 Sle prprietrs with an EIN (Emplyee Identificatin Number) Cde 2 Sle prprietrs with an SSN (Scial Security Number) Cde 3 Crpratin Cde 4 Partnership Cde 5 Other Reprt The Reprt functin prduces a hard cpy f the vendrs whse earnings have either met r exceeded the amunt indicated in Tax ID Setup. Yu can request this reprt in Detail r Summary. NOTE: If the prductin has mre than ne cmpany, be sure t cmplete the ICR Reprt AND t create each Magnetic Media befre prceeding t the next cmpany. The files will write ver any existing file with the same file name.
1099-MISC & ICR Ntes: 2017 Page 21 f 25 The date will be used t search fr payments up t and including the date entered. Figure 14: Vista Menu > A/P > Tax Cycle > Independent Cntractr Reprting Magnetic Media The Magnetic Media features: Prduce a summary reprt f the vendrs being reprted. Prduce an electrnic data file. The first time the Magnetic Media functin is used: A new directry called EDD00000 will be written t the user s C:\ drive. Within that directry will be flders that are named using the reprt date in the frmat f YYYYMMDD. Fr example: C:\EDD00000\20171120\. Within these flders are the actual files that are sent t the Califrnia EDD. Per state requirements, the file name is INDCONTR.txt. After the prgram has cmpleted prcessing, a message bx appears stating that the CD-R bx has been checked n the Transmittal frm. Hwever, fr electrnic filing, yu n lnger need this transmittal frm.
1099-MISC & ICR Ntes: 2017 Page 22 f 25 Transferring Files After the Magnetic Media functin has created an electrnic file, the file can be fund in the C:\EDD00000\YYYYMMDD directry with a file name f INDCONTR.txt. If there are any errrs, a file named TaxErr.rpt will be created (see Figure 15). The user needs t: Obtain the file fr ICR Reprting. Transmit the file electrnically. Figure 15: Lcatin f Independent Cntractr Reprt file. Tax Errr File Figure 16: Tax Errr File. Recreate a File frm a Previus Transfer If yu shuld need t resubmit a reprt t the EDD, the Retransfer functin will recreate the ICR Summary reprt and write ver the INDCONTR file in C:\EDD00000\YYYYMMDD\. Chse Magnetic Media. Right-click r press F12 and select the apprpriate Cmpany and Currency. Enter the Date f the reprt yu need t recreate. Chse Retransfer.
1099-MISC & ICR Ntes: 2017 Page 23 f 25 Lcate Files in Windws Envirnment Right-click n the Start buttn and select Explre. On the left side, yu will see the C:\EDD00000 directry. Duble-click t pen this directry. Yu will then see the attached subdirectries, ne labeled fr each reprt yu have created (r will be creating) 20171120. Duble-click n the YYYYMMDD directry n the left. Within that flder will be an INDCONTR dcument. Hw t Reprt t EDD Yu are encuraged t reprt nline using any f the ptins available with EDD s e-services fr Business. Visit the EDD website at https://eddservices.edd.ca.gv t chse the ptin that is best fr yu.
1099-MISC & ICR Ntes: 2017 Page 24 f 25 Appendix Sample Frm 1099-MISC Attentin: This frm is prvided fr infrmatinal purpses nly. Cpy A appears in red, similar t the fficial IRS frm. D nt file cpy A dwnladed frm this website. The fficial printed versin f this IRS frm is scanable, but the nline versin f it, printed frm this website, is nt. A penalty may be impsed fr filing frms that can t be scanned. See part O in the current General Instructins fr Certain Infrmatin Returns fr mre infrmatin abut penalties. T rder fficial IRS frms, call 1-800-TAX-FORM (1-800-829-3676) See IRS Publicatins 1141, 1167, 1179 and ther IRS resurces fr infrmatin abut printing these tax frms.
1099-MISC & ICR Ntes: 2017 Page 25 f 25 Sample Frm 1096