Tax Forms

For tax year 2012, Paper copies to be filed with the IRS for Forms 1099 Copies A and 1096 are RED copies.
In the past, Forms W-2 and W-3 also had to be filed using the Red forms but currently the IRS will accept IRS approved scannable non red forms.

For the states of AK, CA, CO, DC, HI, ID, IL, IN, IO, KS, MD, MI, MN, MO, MT, NE, NE, ND, OK, OR, SC, DS, TN, UT, WA, WI, WY
Dept of the Treasury
IRS Center
Kansas City, MO 64999

For the states of AL, AZ, AK, CT, DE, FL, GA, KY, LA, ME, MA, MI, NH, NJ, NM, NY, NC, OH, PA, RI, TX, VT, VA, WV
Dept of the Treasury
IRS Center
Austin, TX 73301

Generally, file Form 1099-Misc for each person you paid at least $600 in services, rents, prizes and awards, other income payments or medical and health care payments.
Gross proceeds of $600 or more paid to an Attorney.
Any recipient with federal or state withholding regardless of amount.
At least $10 paid for Royalties or Broker payments in lieu of dividends or tax-exempt interest
Any fishing boat proceeds.
Generally, payments to corporations (except of Legal Services) are exempt from the filing requirements.

To complete a Form 1099, you will need the taxpayer's name, address and taxpayer social security numbers. Resident and nonresident aliens who are not eligible for social security, will have to acquire an individual tax identification number.
The IRS recommends the employer request the taxpayer complete Form W-9, W-9S, or W-8 (if a foreign person) to request his taxpayer identification number.

Generally, any business must file a 1099 if it paid money in excess of $600 to an individual during the year. This includes payment for contract services as well as interest, capital gains or dividends.
There are more than 15 different types of Forms 1099, each for reporting different kinds of income.
These are forms used by the Internal Revenue Service to track individual income that isn't reported on a W-2 as wages.
Contract workers and investors usually have more income on Forms 1099s than on a W-2.
The business and entities that make these payments have the obligation to prepare and file Form 1099.

For the states of AL, AZ, AK, CT, DE, FL, GA, KY, LA, ME, MA, MI, NH, NJ, NM, NY, NC, OH, PA, RI, TX, VT, VA, WV
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

To order IRS Scannable Forms call 1-800-829-3676

Electronic fill in forms or uploads are filed through SSA's Business Service Online BSO website is www.socialsecurity.gov/employer and click on First time filers or Returning filers under the Before you File Link.