IRS Prerequisites 1099 Processing

Confirm that you have one or more transmitter control codes. For more information, refer to Transmitter Concepts and Processes.

If you are reporting less than 250 payees and you have never reported electronically or on magnetic media before, you can report using printed 1099 forms and electronically or on magnetic media. In that instance, you do not need an IRS-assigned transmitter control code. Refer to Reporting Only on Paper for more information.