Episode 25: E-Delivery Rules for 1099s: Why Emailing PDFs Isn’t So Simple

This week on Information Return Intelligence, we break down one of the most overlooked areas of 1099 compliance: electronic delivery to recipients.Most organizations are used to thinking about e-filing with the IRS—but what about actually getting the form to the recipient? If you’re emailing PDFs of 1099s (and let’s be honest, most people are), there’s a good chance you’re not fully compliant with IRS rules.In this episode, Jason walks through:Why 1099 e-delivery rules are tied to W-2 regulationsWhat the IRS actually says about furnishing statements electronicallyThe three key requirements: consent, format, and notificationWhy a simple “sure, email it to me” isn’t enoughHow major e-filing platforms handle compliance (and why it matters)The real-world risk of ignoring these rules—even if “everyone else is doing it”The takeaway? This isn’t a gray area. The rules exist, they’re detailed, and they’re enforceable—even if they’re widely ignored.If your current process involves emailing 1099 PDFs without a formal consent workflow, this episode will make you rethink that approach.Key Topics CoveredIRS Publication 1099 and electronic furnishing rulesReg. §31.6051-1 and its application to 1099sRecipient consent requirements (and why they’re more complex than expected)Substitute statement formatting (Pub. 1179)Website posting and notification requirementsPractical compliance strategies for AP teams and tax professionalsWho Should ListenAccounts Payable professionalsTax practitioners and accountantsAnyone responsible for issuing Forms 1099 or W-2Organizations using (or considering) electronic delivery methodsAbout the ShowInformation Return Intelligence is a fast-moving weekly podcast focused on Forms 1099, W-9, 1042-S, and everything in the world of information reporting—brought to you by IOFM.