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Recipient copies after you file in IRIS

Filing with the IRS is only half the job: every recipient needs their copy by the due date. Here's how to get copies out of IRIS, when they're due, when you're allowed to email them, and how to truncate TINs, with a consent disclosure you can adapt.

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Short answer

IRIS doesn't send 1099s to recipients: you must furnish each copy yourself by the due date. In the IRIS Taxpayer Portal, download recipient copies from View Submitted Forms as a ZIP of PDFs (up to 100 forms per download), then mail them, or post them electronically for recipients who affirmatively consented, keeping them online through October 15. You may truncate the recipient's TIN to its last four digits on their copy, except on Form W-2G and on anything filed with the IRS. Keep copies for 3 years, or 4 years for Form 1099-C and returns with federal withholding.

  • The IRS doesn't track whether copies were sent
  • Form 1098-C can't be furnished electronically
  • Form 15397 asks for up to 30 more days
  • Late recipient copies carry their own penalty

Last reviewed against IRS Publication 1099 (2026) and Publication 5717 (Rev. 9-2026).

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When are recipient copies due, and can I send them electronically?

Electronic delivery consent disclosure The seven statements the IRS requires before you furnish electronically.

Consent covers

A starting point that covers each required item; edit it to match how you actually deliver statements, and have it reviewed for your situation.

TIN truncation preview

Only on recipient copies. Never on Form W-2G, on anything filed with the IRS, or on your own TIN.

Getting recipient copies out of the IRIS Taxpayer Portal

  1. Sign in to the IRIS Taxpayer Portal. On the Dashboard, open View Submitted Forms.
  2. Choose Download next to the transmission's Receipt ID, tick the box acknowledging that the IRS won't track downloads or distribution, and confirm.
  3. Go to Notifications and open Recipient Forms Ready for Download.
  4. Download the ZIP: one PDF and a Recipient Checklist CSV per record, up to 100 forms per download.

Print and mail them, or post them for recipients who've consented to electronic delivery. If you use your own layout instead of the official form, it must meet the substitute statement rules in Publication 1179. A2A filers produce recipient statements from their own software.

Electronic delivery: the rules in plain English

  • Consent first: the recipient must say yes, affirmatively and electronically, in a way that shows they can open the format you'll use, and must not have withdrawn it (Publication 1099).
  • Disclose seven things before you furnish: paper is the default; the scope and duration of consent; how to get paper anyway; how to withdraw (in writing, confirmed in writing); when electronic delivery ends; how to update their details; and the hardware and software needed, plus when the statement stops being available.
  • Post on time and keep it up: post by the due date, keep it accessible through October 15, and tell the recipient by email or mail that it's posted and how to print it.
  • Changed systems? Tell recipients about hardware or software changes before the next statement; a new consent is needed afterwards.
  • Exceptions: Form 1098-C can't be furnished electronically for now, and W-2G only for some kinds of gambling. Some forms (1099-R, 1099-SA, 1099-Q, 5498, 1099-K, 1098-T, 1098-E and others) have extra rules in their own guidance.

TIN truncation

You may truncate a recipient's SSN, ITIN, ATIN or EIN on their copy (paper or electronic) by replacing the first five digits with asterisks or Xs, for example ***-**-1234. Not on Form W-2G, not on any copy filed with the IRS, and never your own TIN.

Deadlines and records

  • Copies count as furnished on time if they're mailed, or posted electronically, by the due date. Weekends and holidays move it to the next business day.
  • Need more time? File Form 15397 by the recipient due date (see IRIS extensions).
  • Keep copies, or be able to reconstruct the data, for 3 years from the due date, or 4 years for returns with federal withholding and for Form 1099-C.
  • Late or missing recipient copies carry their own penalties, separate from IRS filing penalties: see the penalty calculator.

Related tools

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Questions

Recipient copy questions

Does IRIS send 1099s to my recipients?

No. IRIS files the IRS copy. You still have to furnish each recipient's copy yourself. The portal lets you download them as PDFs, and the IRS states that it doesn't track whether you downloaded or distributed them.

How do I download recipient copies from the IRIS Taxpayer Portal?

Open View Submitted Forms, choose Download next to the Receipt ID, tick the acknowledgment box, then go to Notifications and open Recipient Forms Ready for Download. You get a ZIP with a PDF and a Recipient Checklist CSV for each record, up to 100 forms per download.

Can I email 1099s to recipients?

Only with their affirmative consent, given electronically in a way that shows they can open the format you'll use, and only after you've given them the required disclosures. You must post the statement by the due date, keep it available through October 15, and tell the recipient it's posted. Otherwise, send paper.

Can I truncate the recipient's TIN on their copy?

Yes, on most recipient statements: replace the first five digits with asterisks or Xs, such as ***-**-1234. You can't truncate on Form W-2G, on any copy filed with the IRS, or your own TIN as the filer.

When are recipient copies due?

Most are due January 31. Forms 1099-B, 1099-DA, 1099-S and 1099-MISC with amounts in box 8 or 10 are due February 15; Form 5498 is due May 31 (the fair market value statement January 31); Form 5498-ESA April 30. A weekend or holiday moves the date to the next business day.

How long do I keep copies?

At least three years from the due date, or four years for returns reporting federal withholding and for Form 1099-C, or be able to reconstruct the data.

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Your data stays with you. This tool runs entirely in your web browser. Nothing you type or paste is sent to EFileForMe or anyone else, and nothing is saved once you leave the page. The information here is general and educational, based on IRS publications as we understand them at the time of writing. It isn't tax, legal or accounting advice, rules change, and results are provided as-is without warranty. Check the current IRS instructions or a qualified tax professional before relying on it.