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E-file 1099s, please help, simple questions


jklcpa

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I used e-file last year for 1040s & a few businesses, but this is 1st year for me to e-file 1099's.

My questions are:

1. Do I need to file Form 4419 - Applic for Filing Information Returns Electronically/Magnetically with the IRS before e-filing? This looks like a form used by a "Transmitter." Am I considered a "transmitter" for these, or is ATX/CCH the transmitter like they are for the 1040s, and I'm just the ERO?

2. Is there an authorization form that the client signs for filing these information returns (similar to the 8879 for 1040s)?

3. Do any of you get a signed form from your client saying that the #s are accurate before transmitting?

4. In preparing 1099-MISC, the Payer Info tab has a question at the bottom concerning the Combined Fed/State Filing Program. Do I need to file Form 6847? Delaware is my state. When paper filing I've never had the client send in forms to Delaware, just to the Federal. Delaware's individual return starts with Fed AGI & picks up all Fed income then makes modifications from there. What do the rest of you do in this regard?

Thanks for any help. Everyone here says this is simple...why am I confused over these simple questions?

Judy

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I do not have the answers. I was just scanning the board to see about the signature form issue myself. In reading the instructions for the 4419 it doesn't appear that we should need to have that form signed. However, in years past I thought I had read that the form should be signed. So I have the same question about getting a signature from the client. Hopefully someone will answer. Nena

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